SolvedVCONST15630 | ‘Relevant residential purpose’ - interpretation of terms: exceptions to use for a relevant residential purpose: hotels, inns and similar establishments
From HM Revenue & Customs · VAT Construction
A building isn’t used for a relevant residential purpose when it is used as a hotel, inn or similar establishment.
Guidance on what is a hotel, inn or similar establishment is in VATLP Land and Property guidance.