VCONST04400 - Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: contents

A building is the subject of a ‘non-residential conversion’ when:

• before conversion it is ‘non-residential’ (for more information, refer to the guidance in the rest of this section)

and

• after conversion it is either a building ‘designed as a dwelling or number of dwellings’ (VCONST14100) or intended for use solely for a ‘relevant residential purpose’ (VCONST15000).

The zero rate does not apply to buildings intended for use, after conversion, for a relevant charitable purpose.

1. VCONST04410

   Definition of ‘non-residential’
2. VCONST04420

   How to apply Note 7
3. VCONST04430

   Designed or adapted for residential use
4. VCONST04440

   Treatment of void spaces in residential buildings
5. VCONST04450

   Interaction of Group 5, Note 2 and Group 5, Note 7
6. VCONST04460

   Past use of the building
7. VCONST04470

   Burden of proof
8. VCONST04480

   Conversion of a garage into a qualifying building
9. VCONST04490

   Conversion to a garage
10. VCONST04500

    Conversions of buildings that already contain a residential part