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This paragraph covers the meaning of the term 'a building designed as one or more dwellings'. The term is used in VATA 1994, Sch 8, Groups 5 and 6 id relevant to whether a supply will qualify for zero-rating under these provisions. For an overview of the scope of zero-rating under these Groups, see V4.231.

VATA 1994, Sch 8, Group 5, Note 2 sets out that a building is designed as a dwelling or a number of dwellings for the purposes of that group where in relation to each dwelling the following conditions are all satisfied:

1. Ìý

   •ÌýÌýÌýÌý the dwelling consists of self-contained living accommodation

2. Ìý

   •ÌýÌýÌýÌý there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling

3. Ìý

   •ÌýÌýÌýÌý the separate use, or disposal, of the dwelling is not prohibited by the term of any covenant, statutory planning consent or similar provision

4. Ìý

   •ÌýÌýÌýÌý statutory planning consent has been granted in connection with the dwelling and its construction or conversion has been carried