VAT - listed and for dependant

[whiskeyfrank]

HI

I have just finished converting an old brick building (never a house or lived in) into accommodation for my elderly mother in law. Its at the base of our garden and not connected to the main house.

The main house is listed so this would be included in the boundry.

My question is can i claim back the VAT on materials as its being used by a dependant family member and does the listing cause an issue?

Thanks

 

[endecotp]

Relief from VAT for works on listed buildings was abolished a few years ago.

The criteria for it counting as a "new home" (and hence zero-ratable) is complicated. Does it have separate deeds from your main house? I.e. could it be sold separately? Did your listed building consent or planning permission application describe it as a new separate dwelling, or more of an "annex"?

https://www.gov.uk/government/publi...on-of-premises-to-a-different-residential-use