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Section 108: Meaning of "single-dwelling interest"

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 3: Annual tax on enveloped dwellings

References in this Part to a "single-dwelling interest" are to be read in accordance with this section.

A chargeable interest that is exclusively in or over land consisting (on any day) of a single dwelling is a single-dwelling interest (on that day).

Where a person is entitled to a chargeable interest that is exclusively in or over land consisting (on any day) of two or more single dwellings—

provisions referring to a "single-dwelling interest" operate as if the person had (on that day) a separate chargeable interest in or over each dwelling, and
the chargeable interest in or over each dwelling is therefore a single-dwelling interest.

Where a person is entitled to a chargeable interest in or over land that on any day consists of one or more single dwellings and non-residential land—

provisions referring to a "single-dwelling interest" operate as if the person had (on that day) a separate chargeable interest in or over each dwelling and a further separate chargeable interest in or over the non-residential land, and
the chargeable interest in or over each dwelling is therefore a single-dwelling interest.

A single-dwelling interest is referred to as a single-dwelling interest "in" the dwelling concerned.

A single-dwelling interest in one dwelling is distinct from any single-dwelling interest in another dwelling, even if the dwellings stand successively on the same land.

In this section—

"non-residential land" means land that is not a dwelling or part of a dwelling;
references to a dwelling include a part of a dwelling.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.