Commentary

B6.748 ATED—dwellings opened to the public

Business tax
Business tax | Commentary

B6.748 ATED—dwellings opened to the public

Business tax | Commentary

B6.748 ATED—dwellings opened to the public

A day on which a person is entitled to an SDI is eligible for relief under these provisions if either of the following two conditions is met on that day1:

  1.  

    (a)     The first is that the dwelling is being exploited as a source of income in the course of a 'qualifying trade' (see below) in the normal course of which the public are offered the opportunity to make use of, stay in or otherwise enjoy the dwelling as customers of the trade on least 28 days in any year.

  2.  

    (b)     The second is that steps are being taken to secure:

    1.  

      (i)     that the dwelling will (in that or a future chargeable period) be exploited as a source of income in the course of a qualifying trade of the nature set out in (a), and

    2.  

      (ii)     that this is done 'without delay', unless the delay is justified by commercial considerations or cannot otherwise be avoided.

'Without delay' has the same meaning as 'without undue delay' under B6.746.

If a dwelling becomes exploited part way through a chargeable period such that it will not be available for 28 days in that chargeable period, HMRC confirm that the relief will still be available provided there is an intention to make it available for at least that number of days in each subsequent chargeable period and steps were being taken for

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