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Finance Act 2013

Section 112 – Meaning of “dwelling”

99.Subsection (1) states when a building or part of a building counts as a dwelling.

100.Subsection (2) provides for land such as a garden or grounds (including any buildings or structures on the land) that is or is intended to be occupied or enjoyed with the dwelling to be part of the dwelling.

101.Subsection (3) provides for land to be considered to be part of the dwelling where it subsists or is intended to subsist for the benefit of the dwelling.

102.Subsection (4) excludes a building or part of a building used for a purpose specified in section 116(2) or (3) of FA2003 from being considered a dwelling under subsection (1).

103.Subsection (5) makes clear that this use disqualifies the building, or part of the building, from being regarded as suitable for any other use.

104.Subsection (6) provides for the temporary unsuitability of a building for use as a dwelling to be disregarded when considering whether it is a dwelling for the purposes of this Part. This subsection does not affect any of the provisions in sections 126 to 131

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