Commentary

B6.602 Only or main residence

Business tax
Business tax | Commentary

B6.602 Only or main residence

Business tax | Commentary

B6.602 Only or main residence

A residence for the purposes of the relief is defined as any building or part of a building which is occupied or intended to be occupied as a separate residence. It also includes a caravan or a houseboat1. A building designed for permanent use as a single residence is treated as such, even if it is temporarily divided into two or more parts occupied as separate residences2.

The residence must be the individual's only or main residence at some time during the income period, but it does not need to be the individual's only or main

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