Capital Allowances Act 2001 section 270CF

Exclusion: residential use

Section 270CF defines what counts as "residential use" for the purposes of structures and buildings allowances, and excludes buildings or structures in residential use from qualifying for the allowance.

• A building or structure is in "residential use" if it is used as a dwelling-house, student accommodation, residential accommodation for school pupils or armed forces members, a residential home or institution (unless providing personal care for the elderly, disabled, or those with dependency or mental health needs), or a prison or similar establishment.
• Buildings managed or controlled by an educational establishment and occupied by students, as defined by the Housing Act 2004 (or equivalent legislation in Scotland or Northern Ireland), also count as residential use.
• Student accommodation is defined as purpose-built or converted accommodation for students that is available for student occupation on at least 165 days per calendar year, where occupants are exclusively or mainly undertaking a course of education (other than as school pupils).
• Any outbuilding or structure on land used or intended to be used as a garden or grounds of a residential building is treated as being in residential use, and any part of a building used as a dwelling-house is excluded from qualifying use regardless of any other use.