VCONST07510 - Reduced-rating the renovation or alteration of empty residential premises: certificates: the law

Where a renovated building will be used for a relevant residential purpose, the finished building must be used solely for that purpose.

To qualify for the reduced rate in such cases, a certificate confirming sole use must be issued by the person or persons who will receive the renovation services. The provision that confirms this is the Value Added Tax Act 1994, Schedule 7A, Group 7, paragraph 4A to the notes.