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VCONST15000 | ‘Relevant residential purpose’ - interpretation of terms: contents

From HM Revenue & Customs · VAT Construction

Contents10 entries

  1. VCONST15100Relevant residential purpose - background: contents
  2. VCONST15200‘Relevant residential purpose’ - interpretation of terms: category (a) - home or other institution providing residential accommodation for children
  3. VCONST15250‘Relevant residential purpose’ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care
  4. VCONST15300‘Relevant residential purpose’ - interpretation of terms: category (c) - hospices
  5. VCONST15350Category (d) - residential accommodation for students or school pupils: contents
  6. VCONST15450‘Relevant residential purpose’ - interpretation of terms: category (e) - residential accommodation for members of any of the armed forces
  7. VCONST15500‘Relevant residential purpose’ - interpretation of terms: category (f) - monasteries, nunneries and similar establishments
  8. VCONST15550‘Relevant residential purpose’ - interpretation of terms: category (g) - an institution which is the sole or main residence of at least 90 per cent of its residents
  9. VCONST15600Exceptions to use for a relevant residential purpose: contents
  10. VCONST15650‘Relevant residential purpose’ - interpretation of terms: distinguishing between buildings ‘designed for use as a dwelling’ and ‘used for a relevant residential purpose’