Taxation of Chargeable Gains Act 1992 Schedule BA1 paragraph 4

Meaning of "dwelling"

Paragraph 4 of Schedule BA1 defines what constitutes a "dwelling" for the purposes of the non-resident capital gains tax rules on disposals of UK property interests.

• A dwelling includes any building or part of a building that is used or suitable for use as a residence, together with any garden or grounds belonging to it (including any building or structure within those grounds).
• The definition extends to buildings that are in the process of being constructed or adapted for use as a dwelling, ensuring that incomplete properties are also caught by the rules.
• Land that has planning permission for development as a dwelling is treated as a dwelling from the date that permission is granted, even before any construction begins.
• Where a building has been demolished or has otherwise ceased to exist, the land on which it stood continues to be treated as a dwelling provided it is reasonable to expect that a dwelling will be built or rebuilt on the site.