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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 6

Sch 7A Pt 2 para 6 Meaning of “use for a relevant residential purpose”

For the purposes of this Group “ use for a relevant residential purpose ” means use as— (a) a home or other institution providing residential accommodation for children, (b) a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder, (c) a hospice, (d) residential accommodation for students or school pupils, (e) residential accommodation for members of any of the armed forces, (f) a monastery, nunnery or similar establishment, or (g) an institution which is the sole or main residence of at least 90 per cent. of its residents, except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.

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