lexiara

Schedule A1, paragraph 19(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The second “empty home condition” is that— the dwelling was not lived in during a period of at least 3 years; the person, or one of the persons, whose beginning to live in the dwelling brought that period to an end was a person who (whether alone or jointly with another or others) acquired the dwelling at a time— no later than the end of that period, and when the dwelling had been not lived in for at least 3 years; no works by way of renovation or alteration were carried out to the dwelling during the period of 3 years ending with the acquisition; the supply is made to a person who is— the person, or one of the persons, whose beginning to live in the property brought to an end the period mentioned in paragraph (a) above, and the person, or one of the persons, who acquired the dwelling as mentioned in paragraph (b) above; and the relevant works are carried out during the period of one year beginning with the day of the acquisition.

· All articles ·

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