Residential buildings – Article 37 – VAT Executive Regulations

Article 37 – Residential Buildings

1. The phrase “residential building” means a building intended and designed for human occupation, including:

1. Any building or part of a building that the person occupies, or that it can be foreseen that a person will occupy, as their principal place of residence.
2. Residential accommodation for students or school pupils.
3. Residential accommodation for armed forces and police.
4. Orphanages, nursing homes, and rest homes.

2. A “Residential building” does not include any of the following:

1. Any place that is not a building fixed to the ground and can be moved without being damaged.
2. Any building that is used as a hotel, motel, bed and breakfast establishment, or hospital or the like.
3. A serviced apartment for which services in addition to the supply of accommodation are provided.
4. Any building constructed or converted without lawful authority.

3. A building shall be considered as a residential building if a small proportion of it is used as an office or workspace by the occupants, if it includes garages and gardens used in conjunction with it, or it includes any other features that may be said to comprise part of the residential building.