SCHEDULES

F3SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F3

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

C1Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)

Group 7 — F2RESIDENTIAL RENOVATIONS AND ALTERATIONS

Annotations:
Amendments (Textual)
F2

Sch. 7A Pt. 2 Group 7 Title substituted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(a)

F12Meaning of “alteration” and “qualifying residential premises”

 

1

For the purposes of this Group—

  • “alteration” includes extension;

  • “qualifying residential premises” means—

    1. a

      a single household dwelling,

    2. b

      a multiple occupancy dwelling, or

    3. c

      a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.

2

Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.

3

A building forms part of a relevant residential unit at any time when—

a

it is one of a number of buildings on the same site, and

b

the buildings are used together as a unit for a relevant residential purpose.

4

The following expressions have the same meaning in this Group as they have in Group 6—

  • “multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);

  • “single household dwelling”(paragraph 4(1) of the Notes);

  • “use for a relevant residential purpose”(paragraph 6 of the Notes).