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Frequently Asked Questions on VAT


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When is a labour accommodation considered a residential property in the UAE?

A labour accommodation is considered to be residential when the following conditions are met:

  • Employees have occupied the building as their principal place of residence. 

  • The building is immovable and is fixed to the ground.

  • The building has been constructed or converted into a residential property legally. 

  • There are no additional services provided along with accommodation (as in the case of a hotel, bed and breakfast establishment, or serviced apartment). 

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