Paragraph 8 Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

(1)

This paragraph applies where the qualifying conversion concerned is a special residential conversion.

(2)

Item 1 or 2 does not apply to a supply unless—

(a)

it is made to a person who intends to use the premises being converted for the relevant residential purpose, and

(b)

before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3).

(3)

Those requirements are that the certificate—

(a)

is in such form as may be specified in a notice published by the Commissioners, and

(b)

states that the conversion is a special residential conversion.

(4)

In sub-paragraph (2)(a) “the relevant residential purpose” means the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion.

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))