CA92800 - Structures and buildings allowance (SBA): use: home or other institution providing residential accommodation
CAA01/S270CF(1)
In general, a building in use by a person as, or for purposes ancillary to use as, a home or other institution providing residential accommodation (for children or adults) is in ‘residential use’.
Accommodation with personal care
A building providing accommodation with ‘personal care’ is not in residential use where the persons receiving the personal care are in need of it because of:
- old age
- disability
- past or present dependence on alcohol or drugs
- past or present mental disorder.
This does not include general accommodation for persons of old age. Only care home accommodation which provides personal care where the persons occupying are in need of such services qualifies for the SBA.
“Personal care” does not include remote monitoring, for example in caretaker-managed independent living, or the provision of meals. It involves administering of personal hygiene, feeding, medication or therapy, such as physiotherapy.
General accommodation for persons of old age, and which is delivered through self-contained individual apartments (as opposed to individual rooms within a communal building) is considered to be in residential use.