VCONST05010 - Zero-rating the conversion of non-residential buildings for relevant housing associations: about this section
This section provides guidance on when the conversion of 바카라 사이트˜non-residential바카라 사이트™ buildings, for 바카라 사이트˜relevant housing associations바카라 사이트™, is zero-rated.
The zero rate only applies to conversions that result in buildings that are:
- 바카라 사이트˜designed as a dwelling or number of dwellings바카라 사이트™ (VCONST14100)
or
- intended for use solely for a 바카라 사이트˜relevant residential purpose바카라 사이트™ (VCONST15000).
This relief applies only to supplies made to the housing association itself. It does not apply to supplies made by one contractor to another, even where the other contractor is working for the relevant housing association.
There are occasions when these supplies may be apportioned (VCONST05600).