VENSAV3130 | the supply was to a residential accommodation building intended for use for a relevant residential purpose (the third social condition)

“Use for a relevant residential purpose” was defined in note 7 to Group 1 of Schedule 7A and includes:

• children’s homes;

• care homes for the elderly, disabled and those with drug dependencies;

• hospices;

• student accommodation;

• accommodation for the armed forces;

• monasteries, nunneries; and

• an institution which is the sole or main residence for at least 90% of its residents (except hospitals, prisons, hotels and inns).

Further guidance can be found in VCONST15000