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HMRC internal manual

VAT Construction

HM Revenue & Customs
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‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: typical accommodation

This category is limited to ‘residential accommodation’ (VCONST15130). Where the residential accommodation is within a larger building, the remainder of which isn’t, residential accommodation for students, the building must be apportioned to identify and isolate the residential element (VCONST16000 refers for apportionment).

Traditionally, such accommodation has taken the form of purpose-built dormitory blocks, halls of residence, and so on at schools and universities. There is, however, nothing in law to prevent a private landlord constructing student accommodation and obtaining relief if that is how it will be used.