CA92700 - Structures and buildings allowance (SBA): use: student accommodation
CAA01/S270CF(1),(3)-(4)
A building is in use as student accommodation if it satisfies both of the following conditions:
- it is purpose-built, or is converted, for occupation by students
- it is available for occupation by students on at least 165 days of each calendar year.
Accommodation is for “occupation by students” if it is occupied exclusively or mainly by persons who occupy it for the purpose of undertaking a course of education (otherwise than as school pupils).
Where student accommodation is managed by or on behalf of an educational establishment, it will be in residential use for the purposes of the SBA.