Schedule A1, paragraph 3(1)

For the purposes of this Schedule supplies not within paragraph 2 above are for domestic use if and only if the goods supplied are for use in— a building, or part of a building, which 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