VCONST15120 - 바카라 사이트˜Relevant residential purpose바카라 사이트™ - interpretation of terms: relevant residential purpose - background: applying the definition
A building doesn바카라 사이트™t qualify as being used for a 바카라 사이트˜relevant residential purpose바카라 사이트™ simply by having a residential use. Instead, the use must fall within one (or more than one) of the specified categories. The Tribunal, in University of Bath (VTD 14235), has confirmed that the categories have their own conditions:
As we see it, the draftsman in making use for a relevant residential purpose a separate category has done so intentionally, as he has with use for a relevant charitable purpose, and has provided for zero rating to apply in specific circumstances with, to some extent, their own rules.
It is important, therefore, that the exact intended nature and use of the building is examined carefully before accepting that it is intended to be used for a 바카라 사이트˜relevant residential purpose바카라 사이트™. The rest of this section explains the conditions. Use the following links to the various categories of 바카라 사이트˜use for a relevant residential purpose바카라 사이트™:
- VCONST15200 - home or other institution providing residential accommodation for children
- VCONST15250 - home or other institution providing residential accommodation with personal care
- VCONST15300 - hospices
- VCONST15350 - residential accommodation for students or school pupils
- VCONST15450 - residential accommodation for members of any of the armed forces
- VCONST15000 - monasteries, nunneries and similar establishments
- VCONST15550 - an institution which is the sole or main residence of at least 90 per cent of its residents.
If a building is not, in itself, used for a 바카라 사이트˜relevant residential purpose바카라 사이트™, you must also consider whether it is used, together with other buildings, as a unit for a 바카라 사이트˜relevant residential purpose바카라 사이트™. Note 5 to Group 5 applies to the reduced rate in the same way that it applies to the zero rate.