31 March 2009 Ruling RITS 103912

Residents of an assisted living facility paid a single Accommodation Fee for their accommodation and various services. The Accommodation Fee was consideration for a single supply of a residential unit so that it was exempt under s. 6 of Part 1 of Sched. V.

residents of an assisted living facility paid a single Accommodation Fee for their accommodation and various services. The Accommodation Fee was consideration for a single supply of a residential unit so that it was exempt under s. 6 of Part 1 of Sched. V.