SCHEDULES
F6SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 7 — F5RESIDENTIAL RENOVATIONS AND ALTERATIONS
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)
3Items 1 and 2 only apply where F1premises have been empty for at least 3 years
F21
Item 1 or 2 does not apply to a supply unless—
a
the first empty home condition is satisfied, or
b
if the premises are a single household dwelling, either of the empty home conditions is satisfied.
F32
The first “empty home condition” is that neither—
a
the premises concerned, nor
b
where those premises are a building, or part of a building, which, when it was last lived in, formed part of a relevant residential unit, any of the other buildings that formed part of the unit,
have been lived in during the period of 3 years ending with the commencement of the relevant works.
3
The second “empty home condition” is that—
a
the dwelling was not lived in during a period of at least 3 years;
b
the person, or one of the persons, whose beginning to live in the dwelling brought that period to an end was a person who (whether alone or jointly with another or others) acquired the dwelling at a time—
i
no later than the end of that period, and
ii
when the dwelling had been not lived in for at least 3 years;
c
no works by way of renovation or alteration were carried out to the dwelling during the period of 3 years ending with the acquisition;
d
the supply is made to a person who is—
i
the person, or one of the persons, whose beginning to live in the property brought to an end the period mentioned in paragraph (a), and
ii
the person, or one of the persons, who acquired the dwelling as mentioned in paragraph (b); and
e
the relevant works are carried out during the period of one year beginning with the day of the acquisition.
4
In this paragraph “the relevant works” means—
a
where the supply is of the description set out in item 1, the works that constitute the services supplied;
b
where the supply is of the description set out in item 2, the works by which the materials concerned are incorporated in F4the premises concerned or their immediate site .
5
In sub-paragraph (3), references to a person acquiring a dwelling are to that person having a major interest in the dwelling granted, or assigned, to him for a consideration.
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