Schedule 7A, Part 2, Group 7, item 4A

Item 1 or 2 does not apply to a supply if the premises in question are a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose unless— the building or part is intended to be used solely for such a purpose after the renovation or alteration, and before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention. Where a number of buildings on the same site are— then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose. renovated or altered at the same time, and intended to be used together as a unit solely for a relevant residential purpose,

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Source: legislation.gov.uk · retrieved 2026-07-28