Feedback

Student Accommodation & VAT (again!)

31 July 2017      Amanda Darley, Head of Operations and Engagement

Martin Scammell has provided us with some commentary on the recent Summit Electrical Installations Ltd decision regarding the construction of student accommodation. In a decision which could be useful to some universities coming up against resistance from HMRC regarding the conditions over the 'separate use and disposal' of dwellings, the tribunal has reinforced (once again) that if planning consent requires that accommodation has to be occupied by students at one of the two universities in a city, this is NOT a restriction on the use of the accommodation. The decision also confirms that sub-contractors do not have to treat student accommodation as a relevant residential purpose (RRP) building, if it could also qualify as a dwelling, even if the main contractor has treated it as RRP. Martin's commentary can be found here.



Read more



This site uses cookies and other tracking technologies to assist with navigation and your ability to provide feedback, analyse your use of the site and services and assist with our member communication efforts. Privacy Policy. Accept cookies Cookie Settings