Schedule 8, Part II, Group 23, item 2
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Group “residential accommodation” means — a building, or part of a building, that consists of a dwelling or a number of dwellings; a building, or part of a building, used for a relevant residential purpose; a caravan used as a place of permanent habitation; or a houseboat. For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 in Schedule 7A (see paragraph 7(1) of the Notes to that Group). In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1 in Schedule 7A.
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Source: legislation.gov.uk · retrieved 2026-07-28