VENSAV3100 - Energy-saving materials: meaning of residential accommodation

“Residential accommodation” is defined in note 2 of Group 2 of Schedule 7A and includes a:

• building, or part of a building, that consists of a dwelling or a number of dwellings;
• building, or part of a building, used for a relevant residential purpose;
• caravan used as a place of permanent habitation; or
• houseboat.

Further information about dwellings can be found in VCONST14000 and relevant residential purpose buildings in VCONST15000. Further information about houseboats and caravans can be found in VATLP2100.