If a building is a single qualifying dwelling house the whole of
the qualifying expenditure is attributable to it subject to the
If the dwelling house forms part of a building, the qualifying expenditure attributable to it is the sum of the two following amounts, subject to the relevant limit:
If the dwelling house is in Greater London the relevant limit is
£60,000. If it is anywhere else the relevant limit is
£40,000. Greater London is the area comprising the areas of
the London boroughs, the City and the Temples.
Common parts are common parts of a building which:
The qualifying expenditure on any common parts is so much of the
expenditure on the construction of the building as it is just and
reasonable to attribute to those parts.
If you have to apportion expenditure on the common parts of a building and separate figures are not available, make the apportionment on any reasonable basis. Examples of reasonable bases are by reference to floor space, cubic contents etc. If, exceptionally, you think that a floor space etc type of apportionment would not produce a reasonable result, and the amounts involved are significant, consult CT&VAT (Technical).