{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-7",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-7.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/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Meaning of “special residential conversion”",
  "text": "(1) A “special residential conversion” is a conversion of premises consisting of—\n(a) a building or two or more buildings,\n(b) a part of a building or two or more parts of buildings, or\n(c) a combination of—\n(i) a building or two or more buildings, and\n(ii) a part of a building or two or more parts of buildings,\nwhere the conditions specified in this paragraph are satisfied.\n(2) The first condition is that—\n(a) the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and\n(b) those premises are intended to be used solely for a relevant residential purpose after the conversion.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) The second condition is that, where the relevant residential purpose for which the premises are intended to be used is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.\n(7) In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7A Pt. 2 Group 6 Note 7(2) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 7A Pt. 2 Group 6 Note 7(3) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 7A Pt. 2 Group 6 Note 7(4) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 7A Pt. 2 Group 6 Note 7(5) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 7A Pt. 2 Group 6 Note 7(6) substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 7A Pt. 2 Group 6 Note 7(6) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(c)(iii)(b)"
    }
  ],
  "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/6/paragraph/7",
    "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."
}