VCONST15300 - 바카라 사이트˜Relevant residential purpose바카라 사이트™ - interpretation of terms: category (c) - hospices
A 바카라 사이트˜hospice바카라 사이트™ provides care for the terminally ill. Hospices provide overnight accommodation for patients. With changes in the hospice movement you may find a hospice also provides respite care, day care, clinics and care for people in their own homes.
A building will be a hospice for the purpose of Group 5 if it has a 바카라 사이트˜residential purpose바카라 사이트™. In a hospice context this means that the building contains some overnight accommodation for the people it provides care to. A building used by an organisation to care for the terminally ill that does not provide overnight accommodation is not used for a 바카라 사이트˜relevant residential purpose바카라 사이트™ and won바카라 사이트™t therefore be a hospice for the purpose of Group 5.
Please note however, use by a charity proving day care for the terminally ill may nevertheless be use for a 바카라 사이트˜relevant charitable purpose바카라 사이트™.
Hospices are often located at hospitals and may even be administered by those hospitals. Although this wouldn바카라 사이트™t in itself prevent relief applying, if it is formed by extending or enlarging a hospital building this would mean that the zero rate for 바카라 사이트˜new바카라 사이트™ buildings does not apply.
Note: Residential hospices may also qualify for relief because they are intended for use for a 바카라 사이트˜relevant charitable purpose바카라 사이트™ (VCONST16000).