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Official guidance
VAT Construction

VCONST15000 · ‘Relevant residential purpose’ - interpretation of terms

  • VCONST15100 · Relevant residential purpose - background
  • VCONST15200 · Category (a) - home or other institution providing residential accommodation for children
  • VCONST15250 · Category (b) - home or other institution providing residential accommodation with personal care
  • VCONST15300 · Category (c) - hospices
  • VCONST15350 · Category (d) - residential accommodation for students or school pupils
  • VCONST15450 · Category (e) - residential accommodation for members of any of the armed forces
  • VCONST15500 · Category (f) - monasteries, nunneries and similar establishments
  • VCONST15550 · Category (g) - an institution which is the sole or main residence of at least 90 per cent of its residents
  • VCONST15600 · Exceptions to use for a relevant residential purpose
  • VCONST15650 · Distinguishing between buildings ‘designed for use as a dwelling’ and ‘used for a relevant residential purpose’
  1. ‘Relevant residential purpose’ - interpretation of terms: contents
  2. ‘Relevant residential purpose’ - interpretation of terms: category (f) - monasteries, nunneries and similar establishments

VCONST15500 | ‘Relevant residential purpose’ - interpretation of terms: category (f) - monasteries, nunneries and similar establishments

From HM Revenue & Customs · VAT Construction

This category includes any establishment where followers of a recognised faith or religious order live and worship and will include areas set aside for worship and other purposes.

Dual purpose establishments such as convent schools only qualify for relief to the extent of the convent element although residential accommodation for pupils comes within category (d) (VCONST15350).

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