Meaning of “alteration” and “qualifying residential premises”U.K.
[F12
(1)For the purposes of this Group—
“alteration” includes extension;
“qualifying residential premises” means—
(a)a single household dwelling,
(b)a multiple occupancy dwelling, or
(c)a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.
(2)Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.
(3)A building forms part of a relevant residential unit at any time when—
(a)it is one of a number of buildings on the same site, and
(b)the buildings are used together as a unit for a relevant residential purpose.
(4)The following expressions have the same meaning in this Group as they have in Group 6—
“multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);
“single household dwelling”(paragraph 4(1) of the Notes);
“use for a relevant residential purpose”(paragraph 6 of the Notes).]
Textual Amendments
F1Sch. 7A Pt. 2 Group 7 Note 2 substituted (1.6.2002) by The Value Added Tax (Reduced Rate) Order 2002 (S.I. 2002/1100), art. 5(d)