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HMRC internal manual

VAT Construction

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. VCONST15000

‘Relevant residential purpose’ - interpretation of terms: contents

  1. VCONST15100
    Relevant residential purpose - background: contents
  2. VCONST15200
    Category (a) - home or institution providing residential accommodation for children
  3. VCONST15250
    Category (b) - home or other institution providing residential accommodation with personal care
  4. VCONST15300
    Category (c) - hospices
  5. VCONST15350
    Category (d) - residential accommodation for students or school pupils: contents
  6. VCONST15450
    Category (e) - residential accommodation for members of any of the armed forces
  7. VCONST15500
    Category (f) - monasteries, nunneries and similar establishments
  8. VCONST15550
    Category (g) - an institution which is the sole or main residence of at least 90 per cent of its residents
  9. VCONST15600
    Exceptions to use for a relevant residential purpose: contents
  10. VCONST15650
    Distinguishing between buildings ‘designed for use as a dwelling’ and ‘used for a relevant residential purpose’
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