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This paragraph covers the meaning of an 'annexe to an existing building' in the context of VATA 1994, Sch 8, Group 5.

For an overview of the scope of zero-rating under VATA 1994, Sch 8, Group 5, see V4.231.

VATA 1994, Sch 8, Group 5, Note 16(c) excludes the 'construction of an annexe 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.

However, this is subject to VATA 1994, Sch 8, Group 5, Note 17 which indicates that Note 16(c) will not apply (ie the construction of an annexe is not excluded from potential zero-rating) where all of the following apply:

1. Ìý

   •ÌýÌýÌýÌý the whole or part of an annexe is intended for use solely for an RCP

2. Ìý

   •ÌýÌýÌýÌý it is capable of functioning independently from the existing buildings

3. Ìý

   •ÌýÌýÌýÌý the only access or where there is more than one means of access, the main access to:

4. Ìý
   1. Ìý

      –ÌýÌýÌýÌý the