Section 131 – Damage to a dwelling
193.Subsection (1) applies subsections (2) and (3) if damage occurs to a dwelling, resulting in the dwelling becoming temporarily unsuitable for occupation as a dwelling.
194.Subsections (2) to (4) state that the unsuitability is taken into account in applying the definition of “dwelling” only if it was accidental or caused by events that the relevant person had no control over, and the unsuitability lasts at least 90 days.
195.Subsection (5) states that if the conditions are satisfied the whole period including the first 90 days is taken into account, and work done on restoration is not to be treated as construction or adaptation of a building for use as a dwelling, which would put it within the charge.
196.Subsection (6) disapplies this is the damage was caused in the course of work that itself would anyway have rendered the property uninhabitable for at least a month.
197.Subsection (7) includes partial demolition and damage to part of a building.
198.Subsection (8) allows damage before 1 April 2013 to be taken into account.
