CG73928 - NRCG and the exemptions: Disposals from 6 April 2019: Institutional buildings

TCGA92\Sch1B para 5

A building is an institutional building it is used as:

  • residential accommodation for school pupils;
  • residential accommodation for members of the armed forces;
  • a home or institution providing residential accommodation for children;
  • a home or institution providing residential accommodation with personal care for people who are elderly or disabled, or who have or have had alcohol or drug dependency or mental disorders;
  • hospitals or hospices;
  • prisons or similar establishments;
  • hotels or similar establishments;
  • an institution that is the sole or main residence of its residents;
  • certain student accommodation in England and Wales (Para4 of Sch14 to the Housing Act 2004 applies or equivalent provision having effect in Scotland or Northern Ireland);
  • Student accommodation where:
    • The accommodation provided includes at least 15 bedrooms
    • It is purpose built or converted for occupation by students and
    • It is occupied by students for undertaking a course of education on at least 165 days in the year