VCONST04420 - Zero-rating major interest grants after a non-residential conversion: is the building the subject of a 바카라 사이트˜non-residential conversion바카라 사이트™: how to apply Note 7
The following decision table will help you determine if a building or part of a building is non-residential:
| Step | Issue | Action |
|---|---|---|
| 1 | Was the building (or part of the building), before the conversion, designed or adapted for residential use (VCONST04430)? | Yes, go to step 2. No, the building is 바카라 사이트˜non-residential바카라 사이트™. |
| 2 | Has the building (or part of the building) been constructed more than 10 years before the grant is made? | Yes, go to step 3. No, the building is 바카라 사이트˜non-residential바카라 사이트™. |
| 3 | Has the building (or part of the building) had a residential use in the previous 10 years before the grant is made. (VCONST04460)? | Yes, the building is not 바카라 사이트˜non-residential바카라 사이트™. No, the building is 바카라 사이트˜non-residential바카라 사이트™. |
By residential use, we mean use:
- as a dwelling (in other words a place where one lives, regarding and treating it as home (VCONST14000))
or
- for a 바카라 사이트˜relevant residential purpose바카라 사이트™ (VCONST15000).