VCONST04400 - Zero-rating major interest grants after a non-residential conversion: is the building the subject of a 鈥榥on-residential conversion鈥�: contents

A building is the subject of a 鈥榥on-residential conversion鈥� when:

  • before conversion it is 鈥榥on-residential鈥� (for more information, refer to the guidance in the rest of this section)

and

  • after conversion it is either a building 鈥榙esigned as a dwelling or number of dwellings鈥� (VCONST14100) or intended for use solely for a 鈥榬elevant residential purpose鈥� (VCONST15000).

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

  1. VCONST04410
    Definition of 鈥榥on-residential鈥�
  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