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HMRC internal manual

VAT Construction

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‘Relevant residential purpose’ - interpretation of terms: category (f) - monasteries, nunneries and similar establishments

This category includes any establishment where followers of a recognised faith or religious order live and worship and will include areas set aside for worship and other purposes.

Dual purpose establishments such as convent schools only qualify for relief to the extent of the convent element although residential accommodation for pupils comes within category (d) (VCONST15350).