VCONST05200 - Zero-rating the conversion of non-residential buildings for relevant housing associations: is the supply made to a 바카라 사이트˜relevant housing association바카라 사이트™
The service of converting a non-residential building is only zero-rated when made to a 바카라 사이트˜relevant housing association바카라 사이트™.
Supplies by a one contractor to another contractor can바카라 사이트™t be zero-rated, even though the other contractor is working on a development for a relevant housing association.
The definition of a 바카라 사이트˜relevant housing association바카라 사이트™ is found in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 21.
The housing association should be able to provide some form of proof of their status.