SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
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

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

Group 6 — Residential conversions

9 “Qualifying conversion” includes related garage works

1

A qualifying conversion includes any garage works related to the—

a

changed number of dwellings conversion,

b

house in multiple occupation conversion, or

c

special residential conversion,

concerned.

2

In this paragraph “garage works” means—

a

the construction of a garage, or

b

a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage.

3

For the purposes of sub-paragraph (1), garage works are “related” to a conversion if—

a

they are carried out at the same time as the conversion, and

b

the resulting garage is intended to be occupied with—

i

where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted,

ii

where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or

iii

where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion.

4

In sub-paragraph (2) “non-residential” means neither designed, nor adapted, for use—

a

as a dwelling or two or more dwellings, or

b

for a relevant residential purpose.