# Value Added Tax Act 1994, Paragraph 2: Meaning of “residential accommodation”


(1) For the purposes of this Group “residential accommodation” means—
(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b) a building, or part of a building, used for a relevant residential purpose;
(c) a caravan used as a place of permanent habitation; or
(d) a houseboat.
(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).
(3) In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/2/paragraph/2n3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-2n3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.