VCM17170 - Qualifying trades: nursing homes and residential care homes

ICTA/S298 (5); ITA/S198; ITA/S309; FA00/SCH15/PARA32

Activities consisting of the operation or management of nursing homes and residential care homes are excluded. This goes wider than ownership of such homes, but applies only where the company occupies the premises or has some legal interest in them. Definitions of a nursing home and a residential care home are given for each scheme.