Commentary

B6.753B ATED—Caretaker flat owned by management company

Business tax
Business tax | Commentary

B6.753B ATED—Caretaker flat owned by management company

Business tax | Commentary

B6.753B ATED—Caretaker flat owned by management company

For chargeable periods beginning on or after 1 April 2016, relief is available where a tenant owned management company provides living accommodation to a caretaker employed to manage and maintain a set of flats.

Relief is available from ATED in relation to an SDI which is a flat meeting the following conditions1:

  1.  

    (a)     a management company holds the SDI to make it available as caretaker accommodation (ie to be used as living accommodation in connection with employment as a caretaker of the premises2)

  2.  

    (b)     the flat is in premises which contain at least

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