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More than one building can form a single one

20 September 2016
Issue: 4568 / Categories: News

HMRC confirms that multiple buildings can qualify for status.

HMRC now accepts that single dwellings can be formed from more than one building and has published Revenue and Customs Brief 13/2016 explaining its new policy.

The change of heart comes after the First-tier Tribunal decided in M Catchpole (TC1995) and T Fox (TC1957) that for the purpose of VATA 1994 Sch 8 group 5 the construction of dwellings formed from more than one building are eligible for zero rating.

Under HMRC’s new policy a number of buildings may be combined to form a single dwelling as long as they are designed to function together for that purpose. The following conditions must be met for zero rating to apply:

  • the development must meet the conditions of a ‘building designed as a dwelling’ and to this end ‘building’ can mean more than one building;
  • all buildings must be constructed or converted under a single project...

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