SolvedVRDP11750 | Building alterations [items 8 to 13]: definition of ‘residential home’
From HM Revenue & Customs · VAT Relief for Disabled People Manual
The law (see VRDP11050) is specific here in that it refers to residential homes or self contained living accommodation provided as a residence on a permanent or temporary basis for disabled people and not private residences. See ‘Notice 701/7 Reliefs for disabled people’ for further information.