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CA92500 | Structures and buildings allowance (SBA): use: residential use

From HM Revenue & Customs · Capital Allowances Manual

A building is in residential use, and therefore excluded from SBA, if it is used as, or for purposes ancillary to use as:

  • a dwelling-house CA92600

  • residential accommodation for school pupils

  • student accommodation CA92700

  • residential accommodation for members of the armed forces

  • a home or other institution providing residential accommodation (but subject to exceptions) CA92800

  • a prison or similar establishment.

A building is treated as being in residential use if it is ancillary to a residential building, or situated on land intended to be occupied or enjoyed with a building in residential use. For example, swimming pools located in the grounds of a dwelling and facilities, gyms, cinemas and car parks provided as facilities for dwelling houses such as a block of flats would be ancillary and therefore excluded from SBA.