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VENSAV3100 | Energy-saving materials: meaning of residential accommodation

From HM Revenue & Customs · VAT Energy-Saving Materials and Grant-Funded Heating Supplies

“Residential accommodation” is defined in note 2 of Group 2 of Schedule 7A and includes a:

  • building, or part of a building, that consists of a dwelling or a number of dwellings;

  • building, or part of a building, used for a relevant residential purpose;

  • caravan used as a place of permanent habitation; or

  • houseboat.

Further information about dwellings can be found in VCONST14000 and relevant residential purpose buildings in VCONST15000. Further information about houseboats and caravans can be found in VATLP2100.