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This paragraph considers the meaning of 'non-residential buildings' in the context of VATA 1994, Sch 8, Group 5.

For an overview of the scope of zero-rating under this group more broadly, see V4.231.

The definition of a non-residential building within this group depends on whether it is being considered in the context of:

1. Ìý

   •ÌýÌýÌýÌý VATA 1994, Sch 8, Group 5, Items 1(b) (the zero-rated grant of major interest in a converted building (see V4.234))

2. Ìý

   •ÌýÌýÌýÌý VATA 1994, Sch 8, Group 5, Item 3 (zero-rated supply of construction services to a relevant housing association (see V4.240))

For the purposes of VATA 1994, Sch 8, Group 5, Items 1(b) a building, or part of a building, is defined as non-residential by VATA 1994, Sch 8, Group 5, Note 7 if it is:

1. Ìý

   •ÌýÌýÌýÌý neither designed nor adapted for use as a dwelling or number of dwellings (see V4.232BA in relation to dwellings generally but note the different meaning in this context described below)

2. Ìý

   •ÌýÌýÌýÌý neither designed nor adapted