VCONST14210 - Dwellings - an explanation of terms: what 바카라 사이트˜designed as a dwelling or number of dwellings바카라 사이트™ means: live-work units
A live-work unit is a property that combines a dwelling with commercial or industrial working space within a single unit as a requirement or condition of planning permission.
Because of the above condition or requirement, it often isn바카라 사이트™t possible to use or dispose of the dwelling separately from the working space. As a result, a live-work unit isn바카라 사이트™t eligible for the zero rate. Paul Cussins (VTD 20541) refers.
If there is no prohibition on separate use or separate disposal, the live-work unit is eligible for the zero rate but only to the extent of the area designated for the dwelling. VCONST17000 on apportionment refers.
If there is no designated working area or if the area바카라 사이트™s use as working space isn바카라 사이트™t stipulated by planning requirements, the working space is seen as part of the dwelling and the entire live-work unit is eligible for the zero rate.