SDLTM20300 - Freeports and Investment Zones relief 바카라 사이트“ meanings of dwelling and residential property
What does and doesn바카라 사이트™t count as 바카라 사이트˜residential property바카라 사이트™ is defined for SDLT generally by section 116 of the Finance Act 2003 and covers such structures as dwellings, student accommodation and hotels.
바카라 사이트˜Dwelling바카라 사이트™ takes its natural meaning. HMRC바카라 사이트™s guidance on this can be found at SDLTM00380 etc.
Hotels do not count as residential property or dwellings (s116(3)(f)) and therefore may meet the 바카라 사이트˜use in a qualifying manner바카라 사이트™ test.
Property used for student accommodation will rank as a dwelling (s116(2)(b)) and therefore as residential property, and will not meet the 바카라 사이트˜use in a qualifying manner test바카라 사이트™ unless the accommodation takes the form of 바카라 사이트˜halls바카라 사이트™ para (sub-section 3(b))
See SDLTM000375 for more information on hotels, student accommodation, etc.