This paragraph covers the meaning of 'enlargement of, or extension to, an existing building'.
VATA 1994, Sch 8, Group 5, Note 16(b) excludes the 'enlargement of, or extension to, an existing building' from the meaning of the 'construction of a building' for the purposes of zero-rating under VATA 1994, Sch 8, Group 5. This is except to the extent that the enlargement or extension creates an additional dwelling or dwellings1.
For an overview of the scope of zero-rating under VATA 1994, Sch 8, Group 5, see V4.231.
For the scope of zero-rating for the construction of buildings, see V4.238.
For discussion of term dwelling in this context, see V4.232BA.
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.
Two-stage approach
Where, in Wright & Fuller Ltd2, construction work was undertaken to develop a complex of five buildings used as a nursing home, the Tribunal approved a two-stage approach that:
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