Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purposeU.K.
[F14A
(1)Item 1 or 2 does not apply to a supply if the premises in question are a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose unless—
(a)the building or part is intended to be used solely for such a purpose after the renovation or alteration, and
(b)before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention.
(2)Where a number of buildings on the same site are—
(a)renovated or altered at the same time, and
(b)intended to be used together as a unit solely for a relevant residential purpose,
then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose.]
Textual Amendments
F1Sch. 7A Pt. 2 Group 7 Note 4A inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(g)