# Value Added Tax Act 1994, Paragraph 6: Other supplies that are for domestic use


For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in—
(a) a building, or part of a building, that consists of a dwelling or number of dwellings;
(b) a building, or part of a building, used for a relevant residential purpose;
(c) self-catering holiday accommodation;
(d) a caravan; or
(e) a houseboat.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.