SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1C2Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)
Group 6 — Residential conversions
4Meaning of “single household dwelling” and “multiple occupancy dwelling”
1
For the purposes of this Group “single household dwelling” means a dwelling—
a
that is designed for occupation by a single household, and
b
in relation to which the conditions set out in sub-paragraph (3) are satisfied.
2
For the purposes of this Group “multiple occupancy dwelling” means a dwelling—
a
that is designed for occupation by persons not forming a single household, F3. . .
F2aa
that is not to any extent used for a relevant residential purpose, and
b
in relation to which the conditions set out in sub-paragraph (3) are satisfied.
3
The conditions are—
a
that the dwelling consists of self-contained living accommodation,
b
that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling,
c
that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and
d
that the separate disposal of the dwelling is not prohibited by any such terms.
4
For the purposes of this paragraph, a dwelling “is designed” for occupation of a particular kind if it is so designed—
a
as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or
b
as a result of adaptation.
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1