Not all dwelling houses which are let on a tenancy that is an
assured tenancy are qualifying dwelling houses. A dwelling house
let on a tenancy that is an assured tenancy can only be a
qualifying dwelling house if the landlord is a company and is for
the time being entitled to the relevant interest in it or is the
person who incurred the capital expenditure on constructing it. The
landlord does not need to be a company if the expenditure was
incurred before 5 May 1983 or under a pre-15 May 1983 contract and
the landlord acquired the relevant interest before that date.
Once a dwelling house has been a qualifying dwelling house it is treated as a qualifying dwelling house at any time when both of the following conditions are satisfied.
These are the conditions that stop a house being treated as a qualifying dwelling house even if it is let on a tenancy that is an assured tenancy, a regulated tenancy or a housing association tenancy.
A dwelling house may cease to be a qualifying dwelling house for
various reasons. If the reason is something other than the sale or
transfer of the relevant interest in it, treat the relevant
interest as having been sold at market value at the time the
dwelling house ceases to be a qualifying dwelling house. This means
that there may be a balancing adjustment.
A dwelling house that falls temporarily out of use is not treated as ceasing altogether to be used. If a dwelling house is a qualifying dwelling house immediately before any period of temporary disuse, you should treat it as a qualifying dwelling house during the period of temporary disuse.