The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at the meaning of the term ‘relevant residential purpose’.
Detailed discussion of the legislation and case law on RRPs can be found in De Voil Indirect Tax Service V4.232BB.
An RRP means use as any of the following:
VATA 1994, Sch 7A, Group 5, para 6; VATA 1994, Sch 8, Group 5, Note 4
The following are specifically excluded from the meaning of RRPs:
A number of the ‘uses’ above are explored further in this guidance note.
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