Note: 12
      Date: 08 September 2010, 13:58 (GMT+1)
In a live-work unit, zero rating is only available on that portion of the unit which is used for a dwelling. Dwellings that contain a home office are not live work units and no apportionment is needed (Construction is 0%). Where the work area, whether an office or workshop, is shown on planning permission as a discreet area of floorspace, the construction costs must be apportioned to reflect the commercial element of construction which will be 17.5%.

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