VCONST18100 - Certificates for qualifying buildings: relevant legal provisions

Each zero rate and reduced rate Group has its own provisions in connection with certificates:

• Zero rate - Value Added Tax Act 1994, Schedule 8, Group 5 (construction of buildings, etc) - the relevant provision is Schedule 8, Group 5, Note 12.
• Zero rate - Value Added Tax Act 1994, Schedule 8, Group 6 (protected buildings) - the relevant provision is Schedule 8, Group 6, Note 3.
• Reduced rate - Value Added Tax Act 1994, Schedule 7A, Group 6 (residential conversions) - the relevant provision is Schedule 7A, Group 6, paragraph 8 to the Notes.
• Reduced rate - Value Added Tax Act 1994, Schedule 7A, Group 7 (residential renovations and alterations) - the relevant provision is Schedule 7A, Group 7, paragraph 4A to the Notes.

The relief available under Schedule 8 and Schedule 7A is hereafter referred to as qualifying use.