Income Tax (Trading and Other Income) Act 2005 section 806B

Meaning of "residence"

Section 806B defines what counts as a "residence" for the purposes of this chapter, covering buildings, parts of buildings, caravans and houseboats, and clarifying the treatment of temporarily divided properties.

• A "residence" means a building, or part of a building, occupied or intended to be occupied as a separate residence, or a caravan or houseboat.
• Flats, apartments and self-contained parts of larger buildings all qualify as residences in their own right.
• Caravans and houseboats are treated as residences on the same footing as conventional buildings.
• If a building designed for permanent use as a single residence is temporarily split into two or more separate residences, it is still treated as one single residence.