VCONST14010 - Dwellings - an explanation of terms: about this section
The word dwelling isn바카라 사이트™t defined. We apply the meaning given to the word in Uratemp Ventures Ltd v Collins ([2002] 1 All ER 46), a case under the Housing Act 1988. The House of Lords found that a 바카라 사이트˜dwelling바카라 사이트™ is:
a place where one lives, regarding and treating it as home.
For VAT purposes, however, the term 바카라 사이트˜dwelling바카라 사이트™ is used in a variety of contexts and is often used in combination with other words to identify a specific type of dwelling. The wording depends on the context. In summary:
| Term | Context | Specific type of dwelling? |
|---|---|---|
| 바카라 사이트˜neither designed or adapted for use as a dwelling바카라 사이트™ | zero-rating - the status of a building before a non-residential conversion takes place | No (VCONST04410) |
| 바카라 사이트˜designed as a dwelling or number of dwellings바카라 사이트™ | zero-rating - the status of a building after construction or a residential conversion takes place | Yes (VCONST14100) |
| 바카라 사이트˜designed to remain as or become a dwelling or number of dwellings바카라 사이트™ | zero-rating - the status of a building after an approved alteration takes place | Yes (VCONST14300) |
| 바카라 사이트˜single household dwelling바카라 사이트™ | reduced-rating - the status of a building both before and after a conversion, or after a renovation, takes place | Yes (VCONST14400) |
| 바카라 사이트˜multiple occupancy dwelling바카라 사이트™ | reduced-rating - the status of a building both before and after a conversion, or after a renovation, takes place | Yes (VCONST14500) |
This term is defined in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 2.
The law generally refers to a 바카라 사이트˜building바카라 사이트™ rather than 바카라 사이트˜buildings바카라 사이트™. However, following the First-tier Tribunal decisions in Mark Catchpole (TC01995) and Mr T Fox (TC01957) HMRC has accepted that in certain cases, under the Interpretation Act, the term 바카라 사이트˜building바카라 사이트™ can refer to more than one building. For example, a dwelling can consist of more than one building. Throughout this guidance reference to building can also refer to buildings unless the context clearly indicates- otherwise.