SDLTM00410 - Scope: what is chargeable: land transactions: Residential Property바카라 사이트How many Dwellings?
(This page was introduced on 01 October 2019)
Section 116(1)(a) includes a 바카라 사이트building that is used or suitable for use as a dwelling바카라 사이트 as residential property. Paragraph 6 of the same section states that 바카라 사이트building바카라 사이트 includes part of a building.
It will sometimes be important to determine whether there is more than one dwelling included within a property. This may be necessary in certain scenarios including:
- Section 116(7): Where six or more separate dwellings are the subject of a single transaction, they must be treated as non-residential property if Multiple Dwellings Relief (relief abolished with effect from 1 June 2024) is not claimed.
- Schedule 4ZA: The number of dwellings purchased in a transaction will be relevant in determining to what extent the 바카라 사이트Higher Rates for Additional Dwellings and Dwellings Purchased by Companies바카라 사이트 will apply.
- Schedule 6B: The calculation of tax for Multiple Dwellings Relief (relief abolished with effect from 1 June 2024) is dependent on the number of  within the transaction.
Sometimes it will be obvious that there are two dwellings, for example 2 flats in a building bought in a single transaction. However, it can sometimes be difficult to discern whether, for example, a 바카라 사이트main house바카라 사이트 and 바카라 사이트annex바카라 사이트 in the same building should be considered one or two dwellings.
Meaning of 바카라 사이트Single Dwelling바카라 사이트
Dwelling takes its everyday meaning (See SDLTM00370). It must be sufficiently self-contained to be considered a 바카라 사이트single dwelling.바카라 사이트
The test of whether a property is 바카라 사이트suitable for use바카라 사이트 as a single dwelling is a more stringent test than whether it forms a self-contained part of a larger dwelling. Furthermore, whether or not it is suitable for use as a single dwelling requires consideration of whether it is sufficiently independent to be considered a dwelling on its own. In the case where a building is considered to contain more than one dwelling, evidence will be needed to show that each 바카라 사이트dwelling바카라 사이트 in question is sufficiently independent to count as a separate dwelling in its own right. In the absence of sufficient evidence, it may be decided that it is more appropriate to consider that there is one dwelling, not two or more.