HMRC accepts that "extra care accommodation" meeting the standard conditions is "designed as a dwelling" – so that its construction and first sale or long lease will be zero rated – regardless of the use class applied for planning purposes.
HMRC accepts that "extra care accommodation" meeting the standard conditions is "designed as a dwelling" – so that its construction and first sale or long lease will be zero rated – regardless of the use class applied for planning purposes.
HMRC Brief 47/11 applies to self-contained flats, houses, bungalows or maisonettes sold or let with the option for the occupant to purchase care as and when the need arises.
HMRC said it intends to consider whether other types of accommodation can be considered to be "designed as a dwelling" for this purpose.
HMRC accepts that "extra care accommodation" meeting the standard conditions is "designed as a dwelling" – so that its construction and first sale or long lease will be zero rated – regardless of the use class applied for planning purposes.
HMRC accepts that "extra care accommodation" meeting the standard conditions is "designed as a dwelling" – so that its construction and first sale or long lease will be zero rated – regardless of the use class applied for planning purposes.
HMRC Brief 47/11 applies to self-contained flats, houses, bungalows or maisonettes sold or let with the option for the occupant to purchase care as and when the need arises.
HMRC said it intends to consider whether other types of accommodation can be considered to be "designed as a dwelling" for this purpose.
