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Capital Allowances Act 2001

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This is the original version (as it was originally enacted).

511Qualifying expenditure attributable to dwelling-house
This section has no associated Explanatory Notes

(1)If the building concerned consists of a single qualifying dwelling-house, then, subject to the relevant limit, the whole of the qualifying expenditure is attributable to the dwelling-house.

(2)If the qualifying dwelling-house forms part of a building, the qualifying expenditure attributable to the dwelling-house is, subject to the relevant limit, the total of—

(a)the part of the qualifying expenditure properly attributable to that dwelling-house, and

(b)if there are common parts of the building, such part of the qualifying expenditure on those common parts—

(i)as it is just and reasonable to attribute to that dwelling-house, and

(ii)as does not exceed 10% of the part referred to in paragraph (a).

(3)In this section “the relevant limit” means—

(a)£60,000, if the dwelling-house is in Greater London, and

(b)£40,000, if the dwelling-house is elsewhere.

(4)In subsection (2) “common parts”, in relation to a building, means common parts of the building which—

(a)are not intended to be in separate occupation (whether for domestic, commercial or other purposes), but

(b)are intended to be of benefit to some or all of the qualifying dwelling-houses included in the building.

(5)For the purposes of subsection (2), the qualifying expenditure on any common parts of a building is so much of the expenditure on the construction of the building as it is just and reasonable to attribute to those parts.

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