Zero rate – new build definition

[Jazb]

Hi, I am converting a listed building in to flats and building 4 new flats alongside, joined to the existing building. The communal entrance to the new flats Is the same as the entrance to the flats in the existing building. Do the new flats qualify as new build?
I will be very grateful for any input.
Thanks

[VAT-adviser]

Hi Jazb

The DIY Housebuilders Scheme allows you to reclaim some of the VAT that you have paid out for your project if you are converting a non-residential building into a new dwelling ie a qualifying conversion. You can check para 7 here https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708

However, this is a complicated area and my suggestion is to find a local VAT expert who will look through the paperwork and check all is robust before thinking of getting a reduced rate on the conversion.

Regards

[Author]

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