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This paragraph covers the zero-rating that applies to certain 'conversion' services supplied to a 'relevant housing association' under VATA 1994, Sch 8, Group 5, Item 3.

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

VATA 1994, Sch 8, Group 5, Item 3 zero-rates the supply of any services relating to the conversion (other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity) of a relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into a building or part of a building:

1. Ìý

   •ÌýÌýÌýÌý designed as a dwelling or number of dwellings (see V4.232BA)

2. Ìý

   •ÌýÌýÌýÌý intended for use solely for an RRP (see V4.232BB)

The following notes to VATA 1994, Sch 8, Group 5 are relevant to this relief:

1. Ìý

   •ÌýÌýÌýÌý VATA 1994, Sch 8, Group 5, Note 2 defines when a building is designed as a dwelling