VCONST06250 - Reduced-rating the conversion of premises to a different residential use: changed number of dwellings conversions

The following decision table will help you decide if a conversion is a 鈥榗hanged number of dwellings conversion鈥�:

Step Description
1 Identify the 鈥榩remises鈥� that have been converted. The premises may be either the building or any part of the building. Note:Any number of 鈥榩remises鈥� may be identified (in other words the building may be split into any number of parts) but each is examined on its own. In order to be considered a premises, a part must be large enough to be capable of containing a single household dwelling and must have physical boundaries, that is walls, floors and ceilings.
2 Does the premises (in other words the building or part of the building being examined) before conversion, contain any single household dwellings?
- Yes, go to step 3.
- No, go to step 4.
3 Has the total number of single dwellings in the premises being examined changed (either an increase or decrease) as a result of the conversion?
- Yes, go to step 4.
- No, the work to those premises is not reduced-rated.
4 Does any part of the premises contain the same number of single household dwellings after conversion as before? (The number can be zero).
- Yes, the work to those premises is not reduced-rated. It may however, be possible to identify alternative 鈥榩remises鈥� that are the subject of a qualifying conversion (such as part of a building), return to step 1.
- No, go to step 5.
5 After the conversion, is there one or more single household dwelling in the premises being examined?
- Yes, the works are, subject to the guidance in VCONST06400 and VCONST06450, a qualifying conversion.
- No, the work to those premises is not reduced-rated.

You can find examples of 鈥榗hanged number of dwellings鈥� conversions in Buildings and construction.