SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
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
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.
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