# VAT1614D: a buyer’s certificate for a building that will become homes

- **Canonical URL:** https://formspedia.com/uk/vat1614d/
- **Country & Language:** United Kingdom (`en-GB`)
- **Form:** VAT1614D
- **Issuing Agency:** HM Revenue and Customs
- **Tax Area:** VAT and sales tax
- **Official Form PDF:** https://assets.publishing.service.gov.uk/media/5a7f1cdee5274a2e8ab4a310/vat1614d.pdf

Office space that is going to become flats, or a pub that is going to become a house, is not yet a dwelling on the day it is sold. If the seller has opted to tax the building, the sale would normally carry VAT, and the buyer's way out is a certificate on VAT1614D that disapplies the option for that sale.

The form is marked HMRC 09/15 and has two pages: details of the buyer, the supplier and the building on page 1, the declaration on page 2. The rules sit in paragraph 3.4 of VAT Notice 742A, last updated on 26 May 2026. Paragraph 3.4.2 says the certificate must be made on VAT1614D and contain what the form asks for, and the text of that paragraph has force of law.

### What you must intend before you sign

The certificate says the building, or the part of it you name, is intended for use as a dwelling or number of dwellings, or solely for a relevant residential purpose. Notice 742A lets a recipient certify that only in three situations, and page 2 of the form has a box beside each:

- you intend to use the building as a dwelling or solely for a relevant residential purpose (condition 1)

- you intend to convert it with a view to that use (condition 2)

- you are a relevant intermediary (condition 3)

The notice treats a relevant residential purpose as use in which some facilities, such as dining rooms and bathrooms, are shared, and it excludes hospitals, prisons, hotels and similar establishments. Its examples are residential homes for children, the elderly or disabled people, and student halls of residence.

You cannot certify if the building will be put to some other use for a period before it becomes homes. The form repeats this beside the declaration, and the notice adds that minor or incidental non-qualifying use, such as storing goods for a short period, is disregarded.

### Buying to sell on: the relevant intermediary

Condition 3 is for a buyer who intends to dispose of the whole of the interest being granted to someone else, and who holds a certificate from that person saying they meet condition 2 or are themselves a relevant intermediary. The notice says the certificate received serves two purposes: the intermediary can issue VAT1614D to disapply its own supplier's option, and it disapplies the intermediary's own option to tax, if it has made one, when it sells the building on.

### Filling in the certificate, block by block

| Block | What goes in | Note on the form |
| --- | --- | --- |
| Details of person buying or entering into a lease | Name, address, postcode, phone number, VAT number | VAT number only if applicable |
| Supplier's details | Name, address, postcode, VAT number | VAT number only if known |
| About the opted property | Address and postcode of the building | If only part is for dwellings or relevant residential use, a clear description of that part |
| Declaration | The box for condition 1, 2 or 3, signature, printed name, date (DD MM YYYY), status | Status examples on the form: director, company secretary, partner, sole proprietor |

The form tells you to read Notice 742A before completing it, and gives www.gov.uk or the VAT Helpline on 0300 200 3700 for a copy. The declaration closes with a statement that the information is true to the best of the signatory's knowledge and belief.

### When only part of the building qualifies

The form's example of a description is the percentage of the whole building the qualifying part represents, based on floor space. Under paragraph 3.4.6 the option to tax carries on applying to the rest, and the value of the supply is apportioned fairly between the exempt and the taxable parts. Notice 742A's own illustration in paragraph 3.10 is a shop with a flat above: a flat that is already a flat needs no certificate, while office space intended for conversion into a flat does need VAT1614D.

### When the supplier has to accept it

The form says the completed certificate must go to the supplier before the supply is made. Paragraph 3.4.3 is firmer: a certificate received by the time in section B means the supplier must exempt the supply. Section B sets that time as before the price for the grant is legally fixed, for example by exchange of contracts, letters or missives, or the signing of heads of agreement. The notice warns that heads of agreement will not in every case fix the price.

A certificate that arrives after that point can be refused. Paragraph 3.4.4 lets the supplier accept it at its discretion, only for supplies that arise after it is given. On a freehold sale the supply would typically take place at completion. On a lease with periodic rent, only the rental supplies after receipt can be exempted. Where several supplies come from the same grant, paragraph 3.4.7 says the option is disapplied for the later ones covered by the certificate.

### Sales that need no certificate

Paragraph 3.1 of the notice lists which supplies are unaffected by an option to tax and which need paperwork. A building designed or adapted and intended for use as a dwelling, such as an existing house or flat, needs no certificate, though the supplier should keep evidence of the intended use. A building already designed or adapted for a relevant residential purpose, or one to be used solely for a relevant charitable purpose, needs no formal certificate but a written confirmation from the buyer or tenant, given before the supply and kept with the VAT records. Land sold to a relevant housing association uses a different certificate, VAT1614G, and land sold to an individual to build a dwelling needs none.

### Where it goes: the supplier, not HMRC

The buyer hands the completed certificate to the supplier. The form says you do not need to send HMRC a copy, and Notice 742A's summary table says the certificate is given by the recipient and retained by the supplier. At the foot of page 2 two warnings are printed for the person issuing it: a false certificate can lead to a penalty, and the issuer is responsible for the information on it. HMRC's page offers a Welsh version by email request.

### Questions

#### Does an existing house or flat need VAT1614D?

No certificate is needed for a building designed or adapted and intended for use as a dwelling. The notice recommends the supplier keeps evidence of the intended use.

#### Can it be used for a building that will become a children's home or student halls?

The form covers use as a dwelling or solely for a relevant residential purpose, and paragraph 3.4 applies to a building that is not yet designed or adapted for that use. A building already designed or adapted for it falls under paragraph 3.3 instead, with written confirmation and no formal certificate.

### Sources

- HM Revenue and Customs, VAT1614D Certificate to disapply the option to tax: buildings to be converted into dwellings etc., HMRC 09/15 ([assets.publishing.service.gov.uk](https://assets.publishing.service.gov.uk/media/5a7f1cdee5274a2e8ab4a310/vat1614d.pdf))

- GOV.UK, Certificate to disapply the option to tax buildings (VAT1614D) ([gov.uk](https://www.gov.uk/government/publications/vat-certificate-to-disapply-the-option-to-tax-buildings-for-conversion-into-dwellings-etc-vat1614d))

- HMRC, VAT Notice 742A: opting to tax land and buildings, paragraphs 3.1 to 3.4 and 3.10, last updated 26 May 2026 ([gov.uk](https://www.gov.uk/guidance/opting-to-tax-land-and-buildings-notice-742a))