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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Building alterations [items 8 to 13]: definition of ‘residential home’

The law (see VRDP11050) is specific here in that it refers to residential homes or self contained living accommodation provided as a residence on a permanent or temporary basis for disabled people and not private residences. See ‘Notice 701/7 Reliefs for disabled people’ for further information.