Part 10

Assured tenancy allowances
Chapter 1

Introduction

Assured tenancy allowances
490
1
Allowances are available under this Part if qualifying expenditure has been incurred on a building which consists of or includes a qualifying dwelling-house.
2
A dwelling house is not a qualifying dwelling-house unless—
a
it is let on a tenancy which is for the time being an assured tenancy, or
b
it has been let on an assured tenancy and the conditions in subsection (4) are met.
3
“Assured tenancy” means—
a
an assured tenancy within the meaning of section 56 of the Housing Act 1980 (c. 51), or
b
an assured tenancy (but not an assured shorthold tenancy) for the purposes of the Housing Act 1988 (c. 50).
4
The conditions referred to in subsection (2)(b) are that—
a
the dwelling-house is for the time being subject to a regulated tenancy or a housing association tenancy, and
b
the landlord under the tenancy is an approved body or was an approved body but has ceased to be such for any reason.
5
In subsection (4) “regulated tenancy” and “housing association tenancy” have the same meaning as in the Rent Act 1977 (c. 42).
6
Further requirements that have to be met for a dwelling-house to be a qualifying dwelling-house are given in sections 504 and 505; and subsection (2) is subject to section 506(2)(b) (temporary disuse of dwelling-house ignored).