PART 3

Annual tax on enveloped dwellings

Meaning of “dwelling”

Parts of a greater whole
115
1
The fact that a part of a building is suitable for use as a dwelling does not prevent that part from forming part of a larger single dwelling.
2
The fact that a building or structure that is—
a
in the garden or grounds of a dwelling, and
b
occupied or enjoyed with the dwelling,
is itself suitable for use as a single dwelling does not prevent it from being treated (in accordance with section 112(2)) as part of the dwelling.
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2