Commentary

B6.725 ATED—meaning of 'dwelling'

Business tax
Business tax | Commentary

B6.725 ATED—meaning of 'dwelling'

Business tax | Commentary

ATED—Dwellings

B6.725 ATED—meaning of 'dwelling'

As indicated in B6.705, ATED applies to residential properties ('dwellings') that are physically located in the UK. Under the rules described here, a dwelling may be all or part of a residential or mixed-use property and includes gardens and grounds and any building within them.

A building or part of a building counts as a dwelling at any time when:

  1.  

    (a)     it is used or suitable for use as a single dwelling, or

  2.  

    (b)     it is in the process of being constructed or adapted for such use1

The Treasury may by order amend the ATED legislation so as to specify cases where use of a building is to be use of a building as a dwelling for

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