VCONST07330 - Reduced-rating the renovation or alteration of empty residential premises: what 鈥榪ualifying residential premises鈥� means: multiple occupancy dwellings

Here, the focus is on whether the premises; the 鈥榤ultiple occupancy dwelling鈥�, is renovated or altered.

VCONST14500 explains what we mean by 鈥榤ultiple occupancy dwelling鈥�.