Single and multiple dwellings Gwent : Green & Co

Single and multiple dwellings

The VAT rules on single and multiple dwellings can be difficult to interpret, but we can help you deal with this area, explaining and advising on the complicated conditions that must be met in each circumstance.

Single dwelling

If you are:

  • building a new building that classifies as a 'single household dwelling' (for example, the typical family home, whether flat or house); or
  • converting a building/premises in a 'single household dwelling' or a number of 'single household dwellings'

we will help you with:

  • VAT rating - we identify if your building services and materials can be either zero-rated or reduced-rated at 5% VAT
  • meeting the criteria - we advise you on the conditions you need to meet for your dwelling or dwellings to qualify for zero or reduced-rated VAT.

Multiple occupancy dwelling

A multiple occupancy dwelling is normally a dwelling where an occupant will have some personal space and facilities (such as a bedroom or a bedsit), and will share other facilities with other occupants, such as a block of bedsits or a cluster flat.

It does not include single household dwellings with accommodation for, among others:

  • Au pairs
  • Family guests
  • ‘Live-in’ lodgers
  • Hotels and guest houses.

If you are renovating or converting a multiple occupancy dwelling, you can charge reduced-rate 5% VAT (providing specific conditions are met). We can advise you on these.

The VAT team here at Green & Co are extremely experienced at explaining the necessary conditions to qualify for zero or reduced-rating on single and multiple occupancy dwellings. We are always here to help, so please contact us today to find out what we can do to help you with this tricky area of VAT.

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