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

For the purposes of this Group— Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose. A building forms part of a relevant residential unit at any time when— it is one of a number of buildings on the same site, and the buildings are used together as a unit for a relevant residential purpose. The following expressions have the same meaning in this Group as they have in Group 6— “alteration” includes extension; “qualifying residential premises” means— a single household dwelling, a multiple occupancy dwelling, or a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose. “multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group); “single household dwelling”(paragraph 4(1) of the Notes); “use for a relevant residential purpose”(paragraph 6 of the Notes).

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