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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch A1 para 17

Sch A1 para 17 Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”

For the purposes of paragraphs 11 to 14 above, “ use for a qualifying 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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