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A developer inquires about VAT liability and applicable rate for homes sold without first occupation licence due to lack of urbanisation. The DGT confirms that payments made in writing before delivery are prepayments, and the 10% reduced rate depends on the objective suitability of the property, not on the occupation licence.
Question raised: Accrual of Value Added Tax on the delivery of dwellings and the applicable tax rate for payments made for the transfer of dwellings.
The accrual of VAT on the supply of goods occurs when the good is made available to the acquirer, unless advance payments exist, in which case the tax accrues upon receipt of the amount. The suitability of a building for residential use does not depend on the certificate of habitability or the occupancy license, but rather on its objective design and construction characteristics. Therefore, if the dwelling is suitable for its use, the 10% rate applies even if the transfer of possession is subsequent.
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