# Value Added Tax Act 1994, Paragraph 2: Meaning of “alteration” and “qualifying residential premises”

Extent: E+W+S+N.I.

(1) For the purposes of this Group—
“alteration” includes extension;
“qualifying residential premises” means—
(a)a single household dwelling,
(b)a multiple occupancy dwelling, or
(c)a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.
(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.
(3) A building forms part of a relevant residential unit at any time when—
(a) it is one of a number of buildings on the same site, and
(b) the buildings are used together as a unit for a relevant residential purpose.
(4) The following expressions have the same meaning in this Group as they have in Group 6—
“multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);
“single household dwelling”(paragraph 4(1) of the Notes);
“use for a relevant residential purpose”(paragraph 6 of the Notes).

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/7/paragraph/2n10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-2n10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.