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Home / De-Voil / Part V4 Exemption, zero-rating and reduced rates / Division V4.2 Zero-rating / Buildings and construction / V4.232BB Relevant residential purposes (RRP)
Commentary

V4.232BB Relevant residential purposes (RRP)


Part V4 Exemption, zero-rating and reduced rates

This paragraph covers when a building is intended for use solely for a relevant residential purpose (RRP). The term is used in VATA 1994, Sch 8, Group 51 and has relevance for whether a supply will qualify for zero-rating under this provision. For an overview of the scope of zero-rating under this group, see V4.231.

VATA 1994, Sch 8, Group 5, Note 4 defines use for an RRP as use as any of the following:

  1. Ìý

    •ÌýÌýÌýÌý a home or other institution providing residential accommodation for children

  2. Ìý

    •ÌýÌýÌýÌý a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs, or past or present mental disorder

  3. Ìý

    •ÌýÌýÌýÌý a hospice

  4. Ìý

    •ÌýÌýÌýÌý residential accommodation

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