Is PBSA residential property?

Purpose Built Student Accommodation (PBSA) is considered to be residential property but its specific classification from a planning and taxation point of view depends on the nature of the building. Stand alone units, which include self contained kitchens and dining areas, are classified as residential dwellings. Halls of residence where kitchen and dining facilities are shared between a number of units or “bed spaces”, fall within a separate use class as a “residential institution”.