jvatq67

To simplify: can companies benefit from VAT Notice 708/6 or is it for individuals only?

My Ltd co owns a building that contains two addresses - a shop/office on the ground floor, and a flat above. The shop pays business rates and the flat pays council tax. Is the flat eligible to receive zero rate VAT on an air source heat pump installation? On one hand it's a residential accommodation, which suggests it should be eligible. But on the other hand it's owned by a Ltd company that is not VAT registered, so typically I pay VAT on everything.