Commentary

V7.399 DIY housebuilders—planning points to consider

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.399 DIY housebuilders—planning points to consider

Part V7 Tax planning | Commentary

V7.399 DIY housebuilders—planning points to consider

The following planning points should be given consideration.

  1.  

    •     A building can still qualify as a new dwelling under the DIY scheme if a single façade is retained from the existing building or a double façade in the case of a corner site. Party walls can also be ignored. However, the façade can only be retained if this was a requirement of planning consent.

  2.  

    •     The construction of a new flat on top of an existing block of flats will qualify under the DIY scheme because it creates an additional dwelling, capable of being

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial