Part 10 Assured tenancy allowances

Chapter 4 Qualifying dwelling-houses

505 Qualifying dwelling-houses: exclusions

(1)

A dwelling-house is not a qualifying dwelling-house if any of the exclusions given below apply.

  • Exclusion 1

    The landlord under the tenancy is—

    1. (a)

      a housing association which is approved for the purposes of F1Chapter 7 of Part 13 of CTA 2010 , or

    2. (b)

      a self-build society within the meaning of the Housing Associations Act 1985 (c. 69).

  • Exclusion 2

    The landlord and the tenant are connected persons.

  • Exclusion 3

    The tenant is a director of a company which is or is connected with the landlord.

  • Exclusion 4

    The landlord is a close company and the tenant is, for the purposes of Part XI of ICTA—

    1. (a)

      a participator in that company, or

    2. (b)

      an associate of such a participator.

  • Exclusion 5

    The tenancy is entered into as part of a mutual arrangement for avoidance.

(2)

In exclusion 5, a “mutual arrangement for avoidance” means an arrangement—

(a)

between the landlords (or owners) of different dwelling-houses, and

(b)

under which one landlord takes a person as a tenant in circumstances in which, if that person was the tenant of a dwelling-house let by the other landlord, that dwelling-house would not be a qualifying dwelling-house because of exclusion 2, 3 or 4.