CG73928 | NRCG and the exemptions: Disposals from 6 April 2019: Institutional buildings

TCGA92\Sch1B para 5

A building is an institutional building it is used as:

• residential accommodation for school pupils;

• residential accommodation for members of the armed forces;

• a home or institution providing residential accommodation for children;

• a home or institution providing residential accommodation with personal care for people who are elderly or disabled, or who have or have had alcohol or drug dependency or mental disorders;

• hospitals or hospices;

• prisons or similar establishments;

• hotels or similar establishments;

• an institution that is the sole or main residence of its residents;

• certain student accommodation in England and Wales (Para4 of Sch14 to the Housing Act 2004 applies or equivalent provision having effect in Scotland or Northern Ireland);

• Student accommodation where:

  • The accommodation provided includes at least 15 bedrooms

  • It is purpose built or converted for occupation by students and

  • It is occupied by students for undertaking a course of education on at least 165 days in the year