{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-2n10",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-2n10.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/7/paragraph/2n10",
  "kind": "paragraph",
  "number": "2",
  "heading": "Meaning of “alteration” and “qualifying residential premises”",
  "text": "(1) For the purposes of this Group—\n“alteration” includes extension;\n“qualifying residential premises” means—\n(a)a single household dwelling,\n(b)a multiple occupancy dwelling, or\n(c)a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.\n(2) Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.\n(3) A building forms part of a relevant residential unit at any time when—\n(a) it is one of a number of buildings on the same site, and\n(b) the buildings are used together as a unit for a relevant residential purpose.\n(4) The following expressions have the same meaning in this Group as they have in Group 6—\n“multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);\n“single household dwelling”(paragraph 4(1) of the Notes);\n“use for a relevant residential purpose”(paragraph 6 of the Notes).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7A Pt. 2 Group 7 Note 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(d)"
    }
  ],
  "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      "type": "words repealed",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      "type": "repealed",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/7/paragraph/2n10",
    "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."
}