Schedule 7A, Part 2, Group 7, item 3(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Item 1 or 2 does not apply to a supply unless— the first empty home condition is satisfied, or if the premises are a single household dwelling, either of the empty home conditions is satisfied.
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Source: legislation.gov.uk · retrieved 2026-07-28