{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-2n3",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-2n3.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/7A/part/2/chapter/2/paragraph/2n3",
  "kind": "paragraph",
  "number": "2",
  "heading": "Meaning of “residential accommodation”",
  "text": "(1) For the purposes of this Group “residential accommodation” means—\n(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;\n(b) a building, or part of a building, used for a relevant residential purpose;\n(c) a caravan used as a place of permanent habitation; or\n(d) a houseboat.\n(2) 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 (see paragraph 7(1) of the Notes to that Group).\n(3) In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/2/paragraph/2n3",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}