STAMP DUTY LAND TAX – Multiple Dwellings Relief – para 7(2)(b) Schedule 6B Finance Act 2003 – whether ‘self-contained’ annexe ‘suitable for use as a single dwelling’ – lack of proper kitchen facilities – planning consent with covenant extant that annexe only be used as ‘ancillary’ accommodation – whether actual Airbnb usage means the statutory test met; no – the meaning of ‘dwelling’ in the SDLT context considered – Airbnb users not occupants generally where ‘dwelling’ connotes a residential abode suitable for use with a degree of settled permanence – the significance of no separate postal address or council tax account – appeal dismissed
Citations:
[2022] UKFTT 170 (TC)
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 09 July 2022; Ref: scu.678620