VCONST07320 - Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises� means: the three types of ‘qualifying residential premises�
There are three types of ‘qualifying residential premises�:
- 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 ‘single household dwelling� would not qualify for the reduced rate under this section. It may, however, qualify for as a reduced-rated ‘changed number of dwellings conversion� (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 ‘single household dwelling�.
Here, the focus is on whether the premises; the ‘single household dwelling�, is renovated or altered.