# Value Added Tax Act 1994, Paragraph 4A: Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose


(1) Item 1 or 2 does not apply to a supply if the premises in question are a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose unless—
(a) the building or part is intended to be used solely for such a purpose after the renovation or alteration, and
(b) before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention.
(2) Where a number of buildings on the same site are—
(a) renovated or altered at the same time, and
(b) intended to be used together as a unit solely for a relevant residential purpose,
then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/7/paragraph/4A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.