Section 35(1C)

Where— subject to subsections (2) to (2C), the Commissioners shall, on a claim made in that behalf, refund to the relevant person the amount of VAT so chargeable. a person (“the relevant person”) carries out a residential conversion by arranging for any of the work of the conversion to be done by another (“a contractor”), the relevant person’s carrying out of the conversion is lawful and otherwise than in the course or furtherance of any business, the contractor is not acting as an architect, surveyor or consultant or in a supervisory capacity, and VAT is chargeable on services consisting in the work done by the contractor,

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