Sch A1 para 3
(1) For the purposes of this Schedule supplies not within paragraph 2 above are for domestic use if and only if the goods supplied are for use in— (a) a building, or part of a building, which consists of a dwelling or number of dwellings; (b) a building, or part of a building, used for a relevant residential purpose; (c) self-catering holiday accommodation; (d) a caravan; or (e) a houseboat. (2) For the purposes of this Schedule 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, a prison or similar institution or an hotel or inn or similar establishment. (3) For the purposes of this Schedule self-catering holiday accommodation includes any accommodation advertised or held out as such. (4) In this Schedule “ houseboat ” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.