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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch A1 para 11

Sch A1 para 11 Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”

(1) A “ house in multiple occupation conversion ” is— (a) a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or (b) a conversion of premises consisting of a part of a building where that condition is satisfied. (2) The condition is that— (a) before the conversion the premises being converted contain only a single household dwelling or two or more such dwellings, (b) after the conversion those premises contain only a multiple occupancy dwelling or two or more such dwellings, and (c) the use to which those premises are intended to be put after the conversion is not to any extent use for a qualifying residential purpose (see paragraph 17 below).

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