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HM Revenue and Customs Brief 13/11


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Issued 21 March 2011

This Brief clarifies the introduction of simplified 'change in use' provisions announced in RCB 05/11

VAT: Simplification of the 'change in use' provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose.

In RCB 05/11, we announced a simplification in the 'change in use' provisions.

We wish to make it clear that the simplified provisions will only apply to buildings completed on or after 1 March 2011, and whose use changes, from a qualifying one to a non-qualifying one, on or after 1 March 2011.

If the buildings were completed before 1 March 2011, the old 'change in use' provisions will apply.

VAT Information Sheet 04/11 has been amended to reflect this clarification and to make other minor clarifications.

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Crown Copyright 2011.

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Article Published/Sorted/Amended on Scopulus 2011-03-24 11:16:58 in Tax Articles

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