Commentary

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

Part V16 Forms and other HMRC material

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

RCB/3/14 Clarification of the term “student” re the VAT liability of construction works to buildings which are “used for a relevant residential purpose”

Revenue & Customs Brief, Issue 3. 31 January 2014

Purpose

This brief has been produced in order to clarify the definition of the term “student”, which is significant when considering the VAT liability of construction works to buildings which are “used for a relevant residential purpose”.

Who should read this?

This brief should be read by providers of residential accommodation to school pupils and students.

Background

VAT relief is available for construction services in relation to particular new buildings, including those which are used for a relevant residential purpose, which includes student accommodation. Previous versions of the definition of the term “student” have been misinterpreted in a small number of cases. This revised guidance to replace VCONST15360 attempts to clearly set out HMRC's policy—

VCONST15360 – “Relevant residential purpose” – interpretation of terms: Note (4)(d) to Group 5 of Schedule 8 VATA – residential accommodation for students or school pupils: what is a “student”?

Note (4)(d) includes, as a category of relevant residential purpose building, “'residential accommodation for students or school pupils”. Whereas the term “school pupil” is one that is

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial