Part 3 Chapter 5 deals with living accommodation whereas Part 3,
Chapter 10 deals with accommodation (other than living
accommodation). The chapters have different measures of the
benefits in some cases. So sometimes we have to decide what is
living accommodation and what is other accommodation.
There is no statutory definition of living accommodation and
so it is given its everyday meaning. Examples of what is clearly
living accommodation are houses, flats, houseboats, holiday villas
and apartments.
By contrast it does not cover accommodation in a hotel room,
other forms of board and lodging and non-residential accommodation
such as a workshop, garage or office. These items are all
accommodation (other than living accommodation).
The HMRC view is that living accommodation is something that
gives the occupant the necessary facilities to live domestic life
independently without reliance on others to supply basic needs. In
practice we would be looking for an individual to at least have the
use of a refrigerator and full cooking facilities, even if such
facilities are shared.
