VCONST14110 | Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: the definition

Note: In order for the construction services and/or the first grant of a major interest to qualify for zero-rating, the finished building must be ‘designed as a dwelling or a number of dwellings’.

This term is defined in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 2.