Notes

(1) Zero-rating of certain residential/charity buildings

Only certain relevant residential buildings and charity buildings may be zero-rated. The zero-rating is limited to the construction and/or the first grant of a major interest in such buildings.

(2) Relevant residential buildings

Relevant residential buildings are defined as follows:

(a)a home or other institution providing residential accommodation for children;

(b)a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder;

(c)a hospice;

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