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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: distinguishing between buildings ‘designed for use as a dwelling’ and ‘used for a relevant residential purpose’

VCONST15650 | ‘Relevant residential purpose’ - interpretation of terms: distinguishing between buildings ‘designed for use as a dwelling’ and ‘used for a relevant residential purpose’

From HM Revenue & Customs · VAT Construction

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