Value Added Tax Act 1994

Valid from 11/05/2001

Other supplies that are for domestic useU.K.

6For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in—

(a)a building, or part of a building, that consists of a dwelling or number of dwellings;

(b)a building, or part of a building, used for a relevant residential purpose;

(c)self-catering holiday accommodation;

(d)a caravan; or

(e)a houseboat.