The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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.
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
HMRC seems to take the view that a dwelling i
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