Schedule 8, Part II, Group 23, item 2(1)

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.

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