VCONST07320 - Reduced-rating the renovation or alteration of empty residential premises: what 鈥榪ualifying residential premises鈥� means: the three types of 鈥榪ualifying residential premises鈥�
There are three types of 鈥榪ualifying residential premises鈥�:
- single household dwellings
- multiple occupancy dwellings
- buildings intended for use solely for a relevant residential purpose.
If a property was originally a dwelling but was then wholly adapted for non-residential use, the conversion back into a 鈥榮ingle household dwelling鈥� would not qualify for the reduced rate under this section. It may, however, qualify for as a reduced-rated 鈥榗hanged number of dwellings conversion鈥� (VCONST06250).
There are special rules for works on a garage, which are treated as part of the dwelling (VCONST07350).
VCONST14400 explains what we mean by 鈥榮ingle household dwelling鈥�.
Here, the focus is on whether the premises; the 鈥榮ingle household dwelling鈥�, is renovated or altered.