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.
Managing or developing a multiple dwelling? We can help with your VAT
If you are building a new building that classifies as a ‘single household dwelling’, converting a building/premises in a ‘single household dwelling’ or a number of ‘single household dwellings’, we can help with VAT ratings and meeting the criteria.
We identify if your building services and materials can be either zero-rated or reduced-rated at 5% VAT. We can also advise you on the conditions you need to meet for your dwelling or dwellings to qualify for zero or reduced-rated VAT.
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 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.
Whatever your property needs, we can help. Contact us to get professional and experienced advice from our team.
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