Schedule A1, paragraph 5(3A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of paragraph 1(1)(aa) and (ab) above “ 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