# Value Added Tax Act 1994, Paragraph 11: Grant to individual for construction of dwelling


An option to tax has no effect in relation to any grant made to an individual if—
(a) the land is to be used for the construction of a building intended for use by the individual as a dwelling, and
(b) the construction is not carried out in the course or furtherance of a business carried on by the individual.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.