Schedule 10, Part 1, paragraph 5

An option to tax has no effect in relation to any grant in relation to a building or part of a building if the building or part of the building is designed or adapted, and is intended, for use— as a dwelling or number of dwellings, or solely for a relevant residential purpose. In relation to the expression “relevant residential purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.

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Source: legislation.gov.uk · retrieved 2026-07-28