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A ‘hospice� provides care for the terminally ill. Hospices provide overnight accommodation for patients. With changes in the hospice movement you may find a hospice also provides respite care, day care, clinics and care for people in their own homes.

A building will be a hospice for the purpose of Group 5 if it has a ‘residential purpose�. In a hospice context this means that the building contains some overnight accommodation for the people it provides care to. A building used by an organisation to care for the terminally ill that does not provide overnight accommodation is not used for a ‘relevant residential purpose� and won’t therefore be a hospice for the purpose of Group 5.

Please note however, use by a charity proving day care for the terminally ill may nevertheless be use for a ‘relevant charitable purpose�.

Hospices are often located at hospitals and may even be administered by those hospitals. Although this wouldn’t in itself prevent relief applying, if it is formed by extending or enlarging a hospital building this would mean that the zero rate for ‘new� buildings does not apply.

Note: Residential hospices may also qualify for relief because they are intended for use for a ‘relevant charitable purpose� (VCONST16000).