Buildings and construction ― definition of single and multiple household dwellings

Produced by Tolley
Buildings and construction ― definition of single and multiple household dwellings

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Buildings and construction ― definition of single and multiple household dwellings
  • What is a single household dwelling?
  • When is a dwelling designed for occupation by a single household?
  • What is self-contained living accommodation?
  • What is direct internal access?
  • When is separate use or disposal prevented?
  • What is a multiple occupancy dwelling?
  • When is a dwelling designed to be occupied by individuals that are not part of a single household?
  • When is a dwelling used for a relevant residential purpose?
  • What is self-contained living accommodation?
  • More...

This guidance note looks at the meaning of the terms ‘single household dwelling’ and ‘multiple occupancy dwelling’.

Detailed discussion of the legislation and case law on single household and multiple occupancy dwellings can be found in De Voil Indirect Tax Service V4.411.

What is a single household dwelling?

A single household dwelling is a dwelling that meets all of the following conditions:

  1. it is designed for occupation by a single household

  2. it consists of self-contained accommodation

  3. it contains no direct internal access between dwellings or part of a dwelling

  4. it has no covenants, statutory planning consent or similar provisions which prevent the separate use of a dwelling

  5. it has no covenants, statutory planning consent or similar provisions which prevent the separate disposal of a dwelling

VATA 1994, Sch 7A, Group 6, para 4; VCONST14400

When is a dwelling designed for occupation by a single household?

HMRC seems to take the view that a dwelling i

Popular documents