27S“Refurbishment” of a dwelling means the carrying out of works that enhance or are intended to enhance the value of the dwelling, but does not include—
(a)cleaning the dwelling, or
(b)works required solely for the purpose of ensuring that the dwelling meets minimum safety standards.
Commencement Information
I1 Sch. 4 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
28SThe “permitted amount”, in relation to the refurbishment of a dwelling, is set out in the following table—
| Consideration for acquisition of the dwelling | Permitted amount |
|---|---|
| Not more than £200,000 | £10,000 |
| More than £200,000 but not more than £400,000 | 5% of the consideration |
| More than £400,000 | £20,000 |
Commencement Information
I2 Sch. 4 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2