What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

United KingdomGOV.UK

Zero-rate apportionment needs solely qualifying use

Apportionment for zero-rated construction now requires the identifiable part to be used solely for a qualifying purpose; mixed-use parts fail the test.

By Taxxa AI OyPublished 10 November 2026

Tax

Apportionment for zero-rated construction work is appropriate only where an identifiable part of the building is used solely for a qualifying purpose while the rest of the building is not.GOV The added qualifier narrows the previous test, which spoke only of use for a qualifying purposeGOV: a part in mixed qualifying and non-qualifying use no longer meets the headline test for splitting the supplyGOV. Typical cases are flats constructed together with a new shop, where only the dwellings are zero-rated, and buildings split between charitable non-business use and business use.

Time-shared parts show where the boundary falls. Where part of a building serves a relevant charitable purpose in the morning and other purposes in the afternoon, the building is not used solely for a qualifying purposeGOV, so that part cannot be carved out by apportionmentGOV. Minor amounts of non-qualifying use can still be disregarded.

The reduced rate works differently. Apportionment there is appropriate wherever not only qualifying buildings are being renovated, or not all of the conversions being carried out produce qualifying buildingsGOV — for example a block of flats under renovation where not every flat satisfies the empty-home conditions, or a conversion adding flats where certain floors remain unchanged. Unlike the zero rate, there is no need to identify qualifying and non-qualifying partsGOV: the parties can agree a fair and reasonable apportionmentGOV.

The statutory footing is Note 10 to Group 5 of Schedule 8 to the VAT Act 1994GOV, which already frames the part-based test in the same terms: a grant or supply relating only to the qualifying part counts as relating to the qualifying buildingLegislation, one relating only to the non-qualifying part does notLegislation, and other mixed supplies are apportionedLegislation. Note 11 extends that treatment to construction or conversion services supplied partly for other purposesLegislation, with Note 12 requiring supplies claimed for relevant residential or charitable use to go to a person who intends that use, supported by a certificate for grantsLegislation.

If you are apportioning zero-rated construction work, check each carved-out part is used solely for the qualifying purpose — mixed-use parts no longer qualify.

Sources

United KingdomGOV.UK

Zero-rate apportionment needs solely qualifying use

Apportionment for zero-rated construction now requires the identifiable part to be used solely for a qualifying purpose; mixed-use parts fail the test.

By Taxxa AI OyPublished 10 November 2026

Tax

If you are apportioning zero-rated construction work, check each carved-out part is used solely for the qualifying purpose — mixed-use parts no longer qualify.