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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-37
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 37 - Residential Buildings

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection37

Part 6 - Zero-Rated Supplies

Article 37 - Residential Buildings [21]

  1. The 'residential buildings' mean buildings made and designed for human occupation, including:

    1. Any building or part thereof occupied by a person or expected to be occupied by a person as his principal place of residence;

    2. Residential accommodation for students or school pupils;

    3. Residential accommodation for armed forces and security forces;

    4. Orphanages, nursing homes, and rest homes.

  2. The 'residential building' does not include any of the following:

    1. Any place that is not a building fixed to the ground and can be moved without being damaged;

    2. Any building that is used as a hotel, hostel, bed and breakfast establishment, hospital or the like;

    3. [A hotel apartment, serviced apartment or the like] [G39]; or

    4. Any building constructed or converted without a legal license.

  3. Any building may be deemed as a residential building if a small part thereof is used as an office or workspace by the occupants, if it includes garages and gardens used in conjunction with it, or if it includes any other features that may be said to comprise part of the residential building.

Footnotes

[21]Article amended as per Cabinet Decision No. 100 of 2024.

GTL Notes

[G39]Amended by Federal Decree-Law No. 100 of 2024 effective from 15 November 2024. This replaces the phrase 'A serviced apartment for which servces in addition to the supply of accommodation are provided'