Schedule 7A, Part 2, Group 1, item 6

For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in— a building, or part of a building, that consists of a dwelling or number of dwellings; a building, or part of a building, used for a relevant residential purpose; self-catering holiday accommodation; a caravan; or a houseboat.

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