This paragraph covers the meaning of the term 'a building designed as one or more dwellings'. The term is used in VATA 1994, Sch 8, Groups 5 and 6 and has relevance for whether a supply will qualify for zero-rating under these provisions. For an overview of the scope of zero-rating under these Groups, see V4.231.
VATA 1994, Sch 8, Group 5, note 2 sets out that a building is designed as a dwelling or a number of dwellings for the purposes of that Group where in relation to each dwelling the following conditions are all satisfied:
• the dwelling consists of self-contained living accommodation
• there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling
• the separate use, or disposal, of the dwelling is not prohibited by the term of any covenant, statutory planning consent or similar provision
• statutory planning consent has been granted in respect of the dwelling and its construction or conversion has been carried out in accordance with that consent
VATA 1994, Sch 8, Group 5, note 3 is also relevant to the understanding of dwellings in the context of zero-rating and concerns garages converted or constructed with dwellings (see 'Garages—dwellings (zero-rating)' below).
VATA 1994, Sch 8, Group 6, note 2 provides the same definition of dwelling for the purposes of that Group with the omission of the condition concerning statutory planning consent (presumably on the basis this is unnecessary).
VATA 1994, Sch 8, Group