CG64230 - Private residence relief: identification of the dwelling-house: introduction

The term ‘dwelling-house’ is not defined in S222 TCGA92 so when considering the question of what makes up the entity of the dwelling-house, we are guided by the principles laid down in case law. The relevant case law and the emerging principles are discussed further at CG64240+.

In the majority of cases the whole of the building in which the individual lives will be the dwelling-house. However, in some cases the entity making up the dwelling-house may comprise of

• more than one building (see CG64240);
• only part of a building (see CG64305+).

There may also be occasions where an individual lives in a building or other structure that does not fall within the definition of what might ordinarily be considered a dwelling-house such as a factory, a caravan or a boat. These are discussed further at CG64320+.

In all cases the particular facts and circumstances must be fully considered in order to conclude the question of what is the entity of the dwelling-house.