Converting a pub into a domestic property

[Connell]

VAT on conversion
Found a pub that’s presently operating but has planning to change to domestic use. It has living accommodation on the 1st & 2nd floors (accessed through the pub) however its in poor condition and hasn't been used for the last 5+ years. Can I claim 5% VAT on the conversion costs?

Thanks

[section 44]

Yes.

[Connell]

Thanks

[ltd101]

only on the portion of the accom that is not currently habitable space

[section 44]

only on the portion of the accom that is not currently habitable space

... Group 7 Schedule 7A VATA 1994 says otherwise, note 3 might be worth a read ...

[ltd101]

apologies- you are correct section 44. tks for pointing this out