VCONST06300 - Reduced-rating the conversion of premises to a different residential use: multiple occupancy conversions

Conversions to multiple occupancy conversions are qualifying conversions when both:

  • the premises being converted (a building or part of building) did not contain a multiple occupancy dwelling
  • after the conversion, those premises will not be used to any extent for a 鈥榬elevant residential purpose鈥� (check VCONST14500 for what 鈥榤ultiple occupancy dwelling鈥� means).

Conversions to create additional bed-sitting rooms within an existing multiple occupancy dwelling are not qualifying conversions.