Buildings and construction ― definition of single and multiple household dwellings

By Tolley
Buildings and construction ― definition of single and multiple household dwellings

The following Value Added Tax guidance note 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?
  • What is a multiple occupancy dwelling?
  • Practical points around single household and multiple occupancy dwellings

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:

  • it is designed for occupation by a single household
  • it consists of self-contained accommodation
  • it contains no direct internal access between dwellings or part of a dwelling
  • it has no covenants, statutory planning consent or similar provisions which prevent the separate use of a dwelling
  • 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

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