SCHEDULES

SCHEDULE 35Value added tax: charge at reduced rate

7

In paragraph 5 (interpretation), after sub-paragraph (3) insert—

“(3A)

For the purposes of paragraph 1(1)(aa) and (ab) above “residential accommodation” means—

(a)

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

(b)

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

(c)

a caravan used as a place of permanent habitation; or

(d)

a houseboat.

(3B)

For the purposes of paragraph 1(1)(aa) and (ab) above “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—

(a)

otherwise than in the course or furtherance of a business;

(b)

as a village hall or similarly in providing social or recreational facilities for a local community.”