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.