Regulation 2

Amendment of paragraph 2

of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026

Subsidiary LegislationIn forceProvision 2 of 2

In the Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 (G.N. No. S 825/2010), in paragraph 2 —

(a)

replace sub-paragraph (a) with —“(a)sheltered homes within the meaning given by paragraph 2 of the First Schedule to the Social Residential Homes Act 2025;”; and

(b)

replace sub-paragraph (e) with —“(e)welfare homes within the meaning given by section 2(1) of the Destitute Persons Act 1989;

(f)

homes for families or individuals in crisis.”.

Read in full context — Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 →

Regulation 2

Amendment of paragraph 2

of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026

Subsidiary LegislationIn forceProvision 2 of 2

In the Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 (G.N. No. S 825/2010), in paragraph 2 —

(a)

replace sub-paragraph (a) with —“(a)sheltered homes within the meaning given by paragraph 2 of the First Schedule to the Social Residential Homes Act 2025;”; and

(b)

replace sub-paragraph (e) with —“(e)welfare homes within the meaning given by section 2(1) of the Destitute Persons Act 1989;

(f)

homes for families or individuals in crisis.”.

Read in full context — Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 →