Use for a ‘relevant residential purpose’ means use as:

(1)a children's home;

(2)an old people's home or home for the physically or mentally disabled;

(3)a hospice;

(4)student accommodation or a school boarding house (Capernwray Missionary Fellowship of Torchbearers [2014] TC 03750);

(5)accommodation for the armed forces;

(6)a monastery, nunnery or similar establishment; or

(7)any institution which is the sole or main residence of at least 90% of its residents

(Note (4) to VATA 1994, Sch. 8, Grp. 5; Notice 708, para. 14.6 (2014 edn)).

Hospitals, prisons, hotels, inns and similar establishments are expressly excluded (Note (4) to VATA 1994, Sch. 8, Grp. 5).

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