Cabinet Decision No. 100 of 2024 amends Article 37 of the VAT Executive Regulations, providing a detailed definition of 'residential buildings' for the purpose of zero-rating. The Decision specifies that residential buildings include properties designed for human occupation, such as a principal place of residence, student or armed forces accommodation, and orphanages. It explicitly excludes buildings not fixed to the ground, hotels, hostels, serviced apartments, and any building constructed without a legal license. The Decision also clarifies that ancillary use, such as a small office for occupants or associated garages, does not disqualify a property.