Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Construction

VCONST15350 · Category (d) - residential accommodation for students or school pupils

  • VCONST15360 · ‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: what is a ‘student’?
  • VCONST15370 · ‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: typical accommodation
  • VCONST15380 · ‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: including accommodation designed as dwellings, cluster flats and studio flats
  • VCONST15390 · ‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: withdrawal of the concession for Higher Education Institutions, mitigating the effect of ‘solely’
  1. Category (d) - residential accommodation for students or school pupils: contents
  2. ‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: typical accommodation

VCONST15370 | ‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: typical accommodation

From HM Revenue & Customs · VAT Construction

This category is limited to ‘residential accommodation’ (VCONST15130). Where the residential accommodation is within a larger building, the remainder of which isn’t, residential accommodation for students, the building must be apportioned to identify and isolate the residential element (VCONST16000 refers for apportionment).

Traditionally, such accommodation has taken the form of purpose-built dormitory blocks, halls of residence, and so on at schools and universities. There is, however, nothing in law to prevent a private landlord constructing student accommodation and obtaining relief if that is how it will be used.

PreviousNext
PrivacyTerms