Land and buildings ― building work ― converting buildings

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information on the VAT treatment of converting buildings.

For commentary on the statutory legislation and case law please refer to De Voil Indirect Tax Service V4.240 and V4.411.

Summary of the VAT treatment of converting buildings

The following table provides a summary of the VAT treatment of converting buildings located in the UK. The zero rate of VAT takes precedence over the reduced rate of VAT so if the work meets the conditions for zero-rating and reduced-rating, the zero rate of VAT applies.

VAT treatment	Overview of works covered	Further guidance
Work that meets the conditions for zero-rating.	Qualifying services and related building materials supplied to a relevant housing association in the course of carrying out a non-residential to residential conversion.	See the Property conversion work that meets the conditions for zero-rating section of this guidance note.
Work that meets the conditions for reduced-rating.	Qualifying services and related building materials supplied in the course of carrying out certain qualifying conversions (including changed number of

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