The term living accommodation can sometimes be used to distinguish accommodation that is used as a permanent residence but does not meet the conditions to qualify as a dwelling for VAT purposes. For VAT purposes a building is designed as a dwelling or a number of dwellings if, in relation to each dwelling, all of the following conditions are met:
- Ìý
•ÌýÌýÌýÌý the dwelling consists of self-contained living accommodation
- Ìý
•ÌýÌýÌýÌý there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling
- Ìý
•ÌýÌýÌýÌý the separate use, or disposal of the
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