VCONST07320 - Reduced-rating the renovation or alteration of empty residential premises: what 바카라 사이트˜qualifying residential premises바카라 사이트™ means: the three types of 바카라 사이트˜qualifying residential premises바카라 사이트™
There are three types of 바카라 사이트˜qualifying residential premises바카라 사이트™:
- single household dwellings
- multiple occupancy dwellings
- buildings intended for use solely for a relevant residential purpose.
If a property was originally a dwelling but was then wholly adapted for non-residential use, the conversion back into a 바카라 사이트˜single household dwelling바카라 사이트™ would not qualify for the reduced rate under this section. It may, however, qualify for as a reduced-rated 바카라 사이트˜changed number of dwellings conversion바카라 사이트™ (VCONST06250).
There are special rules for works on a garage, which are treated as part of the dwelling (VCONST07350).
VCONST14400 explains what we mean by 바카라 사이트˜single household dwelling바카라 사이트™.
Here, the focus is on whether the premises; the 바카라 사이트˜single household dwelling바카라 사이트™, is renovated or altered.