188体育

To qualify under this category all the following conditions must be met:

• the accommodation must be 鈥榓 home or other institution鈥� (VCONST15140)
• the home or institution must be providing personal care (which will generally mean assistance with washing, eating, and so on but can also include such medical treatment as is necessary to contain a condition or to assist towards a person鈥檚 rehabilitation)
• residents must require personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder.

The treatment or care provided by the home or institution will help to decide whether it is a care home or a hospital. A care home is likely to focus on rehabilitation and enabling a person to live, or learn to live, with such support as is needed. A hospital provides a diagnosis and medical treatment that goes beyond what is necessary to assist towards rehabilitation and is intended to alleviate illnesses, injuries and conditions.. For further information see VCONST15610.

Assisted living accommodation

Rather than choosing to live in the traditional type of old people鈥檚 home where they would have their own bedrooms and bathrooms but have communal dining rooms and lounges and carers close at hand, people can now live in managed 鈥榬etirement villages鈥� where they buy or rent houses or flats, use shared facilities and buy in support services as and when they need them.

Assisted living accommodation is a type of 鈥榟alfway house鈥� between the supported independent living of the retirement village and the dependency of a care or old people鈥檚 home. Typically, houses and flats are constructed in the grounds of care and old people鈥檚 homes enabling residents to make as much use of the home鈥檚 facilities as they wish.

Provision of such accommodation would only qualify for the zero rate where:

• the Planning Permission provides for the construction of dwellings (C3 planning use) and the accommodation meets the criteria for buildings designed as dwellings or numbers of dwellings (VCONST14100).

or where:

• the Planning Permission provides for the construction of a care home (C2 planning use) and the accommodation is constructed at the same time as the care or old people鈥檚 home in whose grounds the accommodation will be located.

Accommodation that is constructed in the grounds of existing care or old people鈥檚 homes under C2 planning use doesn鈥檛 qualify for the zero rate.