SDLTM29851 | Definition of a dwelling FA03/SCH6ZA/PARA9

“Dwelling” takes its ordinary meaning in the context of SDLT subject to some differences.

The meaning of dwelling includes a building or part of a building that is used or suitable for use as a single dwelling or is in the process of being constructed or adapted for use as a dwelling.

Land that is or forms part of the grounds or gardens of a dwelling and land that subsists for the benefit of the dwelling are normally considered to be part of that dwelling.

For the purposes of the relief an off-plan purchase will also count as a dwelling where –

· contracts have been exchanged for the purchase of a building, or part of building, which is to be constructed or adapted for use as a single dwelling,

· the contract is substantially performed, and

· at the time of substantial performance the construction or adaptation of the building has not yet begun.

Holiday homes and furnished holiday lettings are dwellings if they are suitable to be used as dwellings.

Although residential accommodation for school pupils, purpose-built student accommodation, purpose-built accommodation for members of the armed forces and some other types of institutional accommodation are explicitly included within the meaning of residential property for the purposes of SDLT in general, these types of accommodation are not included within the meaning of dwelling for the purposes of this relief.