CA92600 - Structures and buildings allowance (SBA): use: dwelling-house
CAA01/S270CF(1),(5)
There is no definition of “dwelling-house” so it takes its ordinary meaning. A dwelling-house is a building, or a part of a building; its distinctive characteristic is its ability to afford to those who use it the facilities required for day-to-day private domestic existence. In most cases there should be little difficulty in deciding whether or not particular premises comprise a dwelling-house, but difficult cases may need to be decided on their particular facts.
A person’s second or holiday home or accommodation used for holiday letting is a dwelling-house.
A block of flats is not a dwelling-house although the individual flats within the block will be, and the common areas are likely to be ancillary to the dwelling-houses within the block.
A hospital, a nursing home or hotel (run as a trade and offering services) are not dwelling-houses.
It should be noted that serviced apartments are not the same as hotels for the purpose of the SBA. A hotel is primarily a provision of accommodation on a temporary basis as part of a trade providing other services, whereas serviced apartments may be used longer term by occupants such that each apartment forms a dwelling-house as with any other form of short-let residential accommodation, and will therefore not qualify for the SBA.
Any part of a building that is in use as a dwelling-house, whether or not it is used for any other purpose, such as an office in the home, is in residential use.