V4.120A Option To Tax—Will Any Part Of The Property Be Used As A Dwelling Or For A Relevant Residential Purpose Before Or After Conversion Work Has Been Carried Out?

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.120A Option to tax—will any part of the property be used as a dwelling or for a relevant residential purpose before or after conversion work has been carried out?

Commentary

Part V4 Exemption, zero-rating and reduced rates

If a building is not designed or adapted as a dwelling, or number of dwellings, or for a relevant residential purpose but the supplier receives a certificate (VAT1614D) from the recipient of the supply certifying that it is intended for use as a dwelling or number of dwellings or solely for a relevant residential purpose, VATA 1994, Sch 10, para 6 is relevant. HMRC policy is that this can apply where the building, or relevant part,

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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