HMRC have issued a new edition of their VAT Notice 708 about buildings and construction. Among the changes are HMRC accepting that central controls for lights, heating etc are now “ordinarily” incorporated in a dwelling and more on the definition of a charity for “relevant charitable purpose”. Note that this the second change to VAT Notice 708 this year. The current edition is August 2014, replacing the April one, which in turn had only recently replaced the October 2013 edition. So always best to check with the most up-to-date version.
Tax Barrister, Accountant