This paragraph covers the meaning of 'the conversion, reconstruction or alteration of an existing building' which is excluded from the 'construction of a building' for the purposes of zero-rating under VATA 1994, Sch 8, Group 5, by VATA 1994, Sch 8, Group 5, Note 16(a).
VATA 1994, Sch 8, Group 5, Note 18 is also relevant in this context as it sets out when an existing building ceases to exist (see under the relevant heading below).
For overviews of the scope of zero-rating under VATA 1994, Sch 8, Group 5 more broadly, see V4.231.
For the scope of zero-rating for the construction of a building, see V4.238.
For the scope of reduced-rating for certain residential conversions and the renovation and alteration of certain dwellings, see V4.411 and V4.413, respectively.
It is necessary to establish whether or not there was an existing building on the land when the works started to determine if the exclusion from zero-rating for 'the conversion, reconstruction or alteration of an
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