SDLTM00425 | Scope: what is chargeable: land transactions: Residential Property– How many Dwellings? – Physical Configuration (2)

(This page was introduced on 01 October 2019)

Facilities

Sleeping Area – A dwelling would be expected to have an area available for sleeping. A room to sleep would normally have lighting, power points, and a window and be of a reasonable size. It will normally be separated from a ‘living area.’

Living Area – A dwelling would be expected to have a suitable area for day-to-day living, including space for chairs, tables, cupboards, furniture and to have visitors. The room would normally have lighting, power points, heating and a window.

Bathroom – It would be essential for a dwelling to have its own washing and toilet facilities, which would usually include a bath or shower, a toilet and sink.

Kitchen – A dwelling would be expected to have an area where a meal can be prepared and somewhere suitable to eat it (not necessarily in the same place). It is not necessary for a kitchen to have a cooker or white goods such as a fridge or dishwasher present at the effective date of the transaction, because these are sometimes removed on a house sale. However, there should be space and infrastructure in place e.g. plumbing for sink, power source for cooker etc.

Accommodation such as studio flats, which may combine two or more areas into one room, would meet the requirements.

Independent Entrances

It is important that each dwelling has sufficiently independent access. This could be a separate entrance from the outside of the building, or from common parts of the building such as in the case of flats. Typically, there will be common parts (such as hallways and staircases) which each dwelling will have access to via a lockable door.

HMRC would not normally consider the hallway or living accommodation of the main house as a common area. For example, an upstairs flat may appear sufficiently independent on its own. But if access to it is through the downstairs accommodation, then the lack of privacy/separation for the downstairs area is likely to mean that there is only a single dwelling.

Privacy and interconnecting doors

A single dwelling requires a degree of privacy from other dwellings. It is unusual, but possible, for adjoining dwellings to have interconnecting doors. It is relevant whether the door between the parts can be locked, or is readily capable of being made secure from both sides.

The more interconnecting doors that there are between “units” the less likely they could be reasonably considered to be separate single dwellings. The type of door is also important to consider e.g. whether the door has adequate fire proofing and sound proofing to be considered suitable to separate the dwellings.