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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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Assured Tenancy Allowances: Meaning of approved body


An approved body is defined in Section 56 (4) Housing Act 1980. The Secretary of State gives approval. Particulars of bodies approved by the Secretary of State are held by CT&VAT (Technical).

If a body claims that it has been approved for the purposes of the assured tenancy scheme but is unable to provide you with satisfactory evidence of this, you will need to check that it was. You should find out from the body the date on which it claims to have been approved and the name under which it was approved and then consult CT&VAT (Technical).

The approved body is responsible for satisfying you that a dwelling house on which the allowance is claimed is, or is to be, let on an assured tenancy. If you have problems in satisfying yourself that a dwelling house is let on an assured tenancy you should consult CT&VAT (Technical).