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Chapter Group 6 — Residential conversions

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

ITEM NO.

  1. 1Paragraph 1
  2. 2Paragraph 2
  3. 1Supplies only partly within item 1
  4. 2Meaning of “qualifying conversion”
  5. 3Meaning of “changed number of dwellings conversion”
  6. 4Meaning of “single household dwelling” and “multiple occupancy dwelling”
  7. 5Meaning of “house in multiple occupation conversion”
  8. 6Meaning of “use for a relevant residential purpose”
  9. 7Meaning of “special residential conversion”
  10. 8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
  11. 9“Qualifying conversion” includes related garage works
  12. 10Conversion not “qualifying” if planning consent and building control approval not obtained
  13. 11Meaning of “supply of qualifying services”
  14. 12Meaning of “building materials”

Notes on Schedule 7A

Textual amendments

F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Notes on Part 2

Modifications

C1

Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

C2

Sch. 7A Pt. 2 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 2, 4 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)

C3

Sch. 7A Pt. 2 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 4

C4

Sch. 7A Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 4(2) (with art. 1(2))