Commentary

B6.729 ATED—dwellings in the same building

Business tax
Business tax | Commentary

B6.729 ATED—dwellings in the same building

Business tax | Commentary

B6.729 ATED—dwellings in the same building

If there is more than one dwelling in a property and they are owned by a company or person connected with the company, there are rules that treat them as a single dwelling where there is internal access between the two. HMRC consider that this will be most relevant in blocks of flats but, for these purposes, a terrace of houses is also considered to be one building1.

The provisions giving effect to the above provide that two parts of a building will constitute 'linked dwellings' and be treated as a single-dwelling interest if2:

  1.  

    (a)     each of them counts as a dwelling

  2.  

    (b)     there is private access (see below) between the two dwellings

  3.  

    (c)     the two parts of the building are not (together) used or suitable for use as a single dwelling, and

  4.  

    (d)     the common ownership condition and the use condition (see below)

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