The creation of dwelling encompasses:  the construction of a dwelling, including the construction of a garage or a site (provided it forms a single unit with the dwelling used as the main residence), pursuant to a contract of sale of buildings to be built and / or of a contract for the supply of services or facilities; Construction works fully or partly carried out by the owner or with the assistance of various categories of tradesmen; Conversion into a dwelling of a building or part of an existing building previously used for other purposes (e.g. Conversion into a dwelling of an office building or conversion of a barn into a dwelling); The extension of an existing dwelling through the addition or enlargement of dwelling rooms. The renovation of dwelling encompasses: Substantial improvement works carried out following the purchase of a dwelling. The said works must be completed within five years of this purchase. Purchase means an acquisition for consideration (e.g. Sale) and an acquisition free of charge, inter vivos or following death (e.g. Donations, inheritance); Substantial improvement works on a dwelling constructed at least twenty years before the start of the said works. These works must be completed within two years as from their start. Renovation periods can occur in succession with or without a break. The following are excluded from the tax relief regime furniture (including fitted kitchens) except for heating stoves; Interior joinery other than staircases, ramps, doors and window sills; Special technical equipment, such as installation of an alarm; Development of the surroundings, except for the direct access road to the dwelling or garage; Notary, architect and consulting engineer’s fees Works that may be eligible for VAT relief: WorksCreation of housingRenovation following the acquisitionHousing renovation least 20 years old Excavation worksYesYesNo Load-bearing units used for the stability and solidity of the buildingYesYesYes Units used for purposes of enclosure, cover and water tightness, including screedsYesYesYes Construction or demolition of interior walls separatingYesYesYes Breakthrough new doors or windowsYesYesYes Walling of existing doors or windowsYesYesYes FrontagesYesYesYes Building plasteringYesYesYes Staircases and rampsYesYesYes Ceilings and fixed partition-wallsYesYesYes Parts of ducts, pipe-work, lines and shafts of all types inside walls, ceilings or floors, as well as those underground and used for connection to public infrastructuresYesYesYes Lifts and elevators in houses or apartments as well as fixed structuresYesYesNo Stiles and frames of interior doorsYesYesNo Interior doorsYesYesNo Sanitary equipmentYesYes1 Heating equipmentYesYes1 Building hardwareYesYesNo All types of covering for walls, floors and ceilingsYes2No Interior and exterior paint including painted paperYes2No