Meaning of “single household dwelling” and “multiple occupancy dwelling”U.K.
4(1)For the purposes of this Group “single household dwelling” means a dwelling—
(a)that is designed for occupation by a single household, and
(b)in relation to which the conditions set out in sub-paragraph (3) are satisfied.
(2)For the purposes of this Group “multiple occupancy dwelling” means a dwelling—
(a)that is designed for occupation by persons not forming a single household, F1. . .
[F2(aa)that is not to any extent used for a relevant residential purpose, and]
(b)in relation to which the conditions set out in sub-paragraph (3) are satisfied.
(3)The conditions are—
(a)that the dwelling consists of self-contained living accommodation,
(b)that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling,
(c)that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and
(d)that the separate disposal of the dwelling is not prohibited by any such terms.
(4)For the purposes of this paragraph, a dwelling “is designed” for occupation of a particular kind if it is so designed—
(a)as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or
(b)as a result of adaptation.
Textual Amendments
F1Word in Sch. 7A Pt. 2 Group 6 Note 4(2)(a) omitted (1.6.2002) by virtue of The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(a)(i)
F2Sch. 7A Pt. 2 Group 6 Note 4(2)(aa) inserted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 4(a)(ii)