VRDP11250 - Building alterations [items 8 to 13]: is the work carried out in the 바카라 사이트˜private residence바카라 사이트™ of a disabled person?

Items 8 and 10 (see VRDP11050) allow building alterations to be zero-rated only if they are carried out in a disabled person바카라 사이트™s 바카라 사이트˜private residence바카라 사이트™.

What is a 바카라 사이트˜private residence바카라 사이트™?

There is no special definition provided for this term, but the phrase 바카라 사이트˜private residence바카라 사이트™ should be given its every day meaning, which is where a person lives by virtue of a personal rather than a public or general right or characteristic. It does not stipulate for example that it has to be 바카라 사이트˜sole바카라 사이트™, 바카라 사이트˜principle바카라 사이트™, 바카라 사이트˜primary바카라 사이트™ or 바카라 사이트˜permanent바카라 사이트™ residence.

We should not therefore deny relief to a disabled person who had a second home or a holiday home for instance; provided all other conditions are met. They would however have to reside there to some extent.

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Is a private residence a communal residence?

The word 바카라 사이트˜private바카라 사이트™ in this context does not require ownership or sole occupation. The fact that a property is occupied by a family does not prevent it being the 바카라 사이트˜private residence바카라 사이트™ of each of the occupants.

It cannot mean a communal residence, such as a nursing home. Item 11 uses the expression 바카라 사이트˜residential home바카라 사이트™ to refer to such institutions and so clearly, a disabled person바카라 사이트™s 바카라 사이트˜private residence바카라 사이트™ must mean that the disabled person or his family have control over the residence, rather than being simply one of a number of unconnected occupants.

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Is the work confined to a single building?

If the person바카라 사이트™s residence is however, genuinely 바카라 사이트˜private바카라 사이트™, then zero-rating need not be confined solely to work on a single building, but can be extended to linked or associated buildings, courtyards or gardens. This means that qualifying work can, for example, be zero-rated when related to:

  • 바카라 사이트˜granny annexes바카라 사이트™ or similar, whether attached to or integral with the main dwelling house or in a separate building within the curtilage of the main dwelling house;
  • a detached outside toilet of a house, quite possibly at the foot of a small garden;
  • the construction of a ramp or the widening of a path across the garden of the disabled person바카라 사이트™s house;
  • the lowering of a pavement outside a disabled person바카라 사이트™s private residence to facilitate his or her access to that residence; and
  • qualifying work relating to the detached garage of a house. Zero-rating is allowable even where, for example, that garage is located down the road - provided the garage is within reasonable proximity of the house or flat and both properties have the same landlord and tenant.