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Paragraph 2 Meaning of “residential accommodation”F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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 in Schedule 7A (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 in Schedule 7A.

Annotations

Textual amendments

F1

Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)

F2

Sch. 8 Pt. 2 Group 23 inserted (1.4.2022) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2022 (S.I. 2022/361), arts. 2, 7(3)

Notes on Part II

Modifications

C1

Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))

Notes on Chapter GROUP 23

Textual amendments

F3

Words in Sch. 8 Pt. 2 Group 23 heading inserted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 3(3)(a)