This paragraph considers the self-supply charge that may arise when there is a change of use of a relevant charitable or relevant residential buildings. For an overview of self-supplies more broadly, see V3.241.
Overview of self supply provisions for change in use of relevant charitable and residential buildings
Persons intending to use a building solely for a relevant residential purpose1 or a relevant charitable purpose2 receives a supply zero-rated under VATA 1994, Sch 8, Group 5 (construction of buildings) if, having been given the required certificate3:
- Ìý
(i)ÌýÌýÌýÌý the persons constructing the building grants the fee simple or a lease for a term exceeding 21 years to them4, or
- Ìý
(ii)ÌýÌýÌýÌý a building contractor constructs the building on land in which the person has a freehold, lease or licence5
The supply made in either (a) or (b) above is referred to as a 'relevant zero-rated supply'6.
A charge to tax arises if the building ceases
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