How is a residential building defined under the UAE VAT?

Buildings that are meant to be used wholly or partly as a place of residence are considered residential buildings. A building is not residential if it falls under any of the following categories:

• Any movable place or building that is not fixed to the ground and can be moved without any damage.
• Any building that is used as a hotel, hostel, hospital, motel, or bed and breakfast. 
• Buildings that are unauthorized, constructed illegally, or constructed without proper permission. 
• Apartments where services are provided along with accommodation.