DIY BUILDERS – Residential conversion – Building designed as a dwelling for additional family accommodation – Whether statutory consent granted in respect of that dwelling – Application for consent not required – Planning authority confirmed that consent is not required – Conditions satisfied – VATA 1994 s.25 and Sch 8 Gp 5 Note 2
DIY BUILDERS – Residential conversion – Conversion of non-residential premises into dwelling – Outbuilding contains garage – Whether premises excluded from being non-residential building because it is a garage – No – VATA 1994 s.35 and Sch 8 Gp 5 Note 8
Citations:
[2007] UKVAT V20036
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.250511