VCONST05200 - Zero-rating the conversion of non-residential buildings for relevant housing associations: is the supply made to a 鈥榬elevant housing association鈥�
The service of converting a non-residential building is only zero-rated when made to a 鈥榬elevant housing association鈥�.
Supplies by a one contractor to another contractor can鈥檛 be zero-rated, even though the other contractor is working on a development for a relevant housing association.
The definition of a 鈥榬elevant housing association鈥� is found in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 21.
The housing association should be able to provide some form of proof of their status.