Part 10

Assured tenancy allowances
Chapter 5

Writing-down allowances

Interpretation

Qualifying expenditure attributable to dwelling-house
511
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.