VAT Property Solutions
Note: 12
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%.
Contact: info@4eyesltd.co.uk Telephone: Phillip Henwood - 0044 (0)7793 707 839
Next page: VAT Decision Tree