CA11520 - General: Definitions: Dwelling house

CAA01/S531

There are several references to dwelling house in CAA2001. The term appears in Part 2 (plant and machinery allowances), Part 3 (industrial buildings allowance) and Part 10 (assured tenancy allowances). There are also references to dwelling in Parts 3 and 6 (research and development allowances).

For Part 10 (ATA) dwelling house is given the same meaning as in the Rent Act 1977 (CAA01/S531). It is not defined for other Parts but is read in the same way.

A dwelling house is a building, or part of a building, which is a person's home. A person's second or holiday home is a dwelling house as is a flat that is used as a residence. A block of flats is not a dwelling house although the individual flats within the block may be. University halls of residence, accommodation used for holiday letting, a hospital, a nursing home or a prison are not dwelling houses.