VENSAV3130 - Energy-saving materials: The supply is to a residential accommodation building intended for use for a relevant residential purpose (the third social condition)
“Use for a relevant residential purpose” is defined in note 7 to Group 1 of Schedule 7A and includes:
- children’s homes;
- care homes for the elderly, disabled and those with drug dependencies;
- hospices;
- student accommodation;
- accommodation for the armed forces;
- monasteries, nunneries; and
- an institution which is the sole or main residence for at least 90% of its residents (except hospitals, prisons, hotels and inns).
Further guidance can be found in VCONST15000