VCONST15200 | ‘Relevant residential purpose’ - interpretation of terms: category (a) - home or other institution providing residential accommodation for children
From HM Revenue & Customs · VAT Construction
This category is aimed at orphanages and homes for special needs children.
It does not include any home or institution being used as a hospital, prison or similar institution or as a hotel, inn or similar establishment.
Accommodation provided to temporary residents will not debar a home from qualifying.