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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: shared living and leisure facilities in blocks of flats

Shared living and leisure facilities in blocks of flats, such as lounges, laundries, swimming pools that are used only by the residents and their guests are accepted as part of a building designed as number of dwellings.

Where such facilities are partly used by others, whether or not for a charge, they aren’t part of a building designed as a number of dwellings.