SDLTM00372 - Scope: what is chargeable: land transactions: Residential Property– Dwellings
Key to the meaning of residential property is whether a building is:
- Used as a dwelling; or
- Suitable for use as a dwelling
“Dwelling” takes its everyday meaning: a building, or a part of a building that affords those who use it the facilities required for day-to-day private domestic existence with a sufficient degree of permanence.
The meaning of “dwelling” also includes buildings under construction where it can be evidenced that they are being built or adapted for use as a dwelling.
In most cases, there should be little difficulty in deciding whether or not particular premises are a dwelling. However, in more complex circumstances, it may be necessary to weigh up all the relevant factors to come to a balanced judgement.
Further guidance on which factors support the existence of a single dwelling can be found at SDLTM00410 – SDLTM00430.