Commentary

B6.728 ATED—dwelling in grounds of another dwelling

Business tax
Business tax | Commentary

B6.728 ATED—dwelling in grounds of another dwelling

Business tax | Commentary

B6.728 ATED—dwelling in grounds of another dwelling

Where certain conditions are met, there are situations where two dwellings which are not occupied or enjoyed together (as contrasted with B6.727), are deemed to constitute a single dwelling for ATED purposes.

ATED is charged as if two dwellings (a 'main dwelling' and an 'associated dwelling') were one dwelling, if at the end of a day ('the day in question') in a chargeable period the following conditions linking the dwellings are met1:

  1.  

    (a)     the main dwelling has a 'garden or grounds' (see below)

  2.  

    (b)     the associated dwelling stands within the garden or grounds of the main dwelling, but is not occupied or enjoyed with that dwelling

  3.  

    (c)     the associated dwelling does not have 'separate access' (see below), and is not part of the same building as the main building, and

  4.  

    (d)     the common ownership condition (see

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