VCONST06150 - Reduced-rating the conversion of premises to a different residential use: basic conditions for reduced-rating residential conversions

The basic conditions for reduced-rating conversions are set out in Notice 708 Buildings and construction. The legal basis for those conditions and where further guidance on their interpretation can be found is as follows:

Condition	Relevant law (all references are to VATA 1994, Schedule 7A, Group 6 unless otherwise stated)	Guidance
1 - A ‘qualifying conversion’ is carried out	Item 1. Paragraphs 2, 3, 5, 7, 9 and 10 to the notes.	VCONST06200
2 - Where necessary, a valid certificate is held	Paragraph 8 to the notes.	VCONST18000
3 - The work is a ‘qualifying service’	Item 1. Paragraph 11 to the notes.	VCONST06500