...Limited allowances; Back to the future
Purpose-built house
My client is proposing to develop two properties for use as student accommodation. One will contain clusters of three four five or six bedrooms with a separate and shared living/kitchen room. There is an en-suite WC wash hand basin and bath/shower to each room. The entire cluster is contained behind an access door to a common access corridor.
The other property will comprise self-contained studios with bed kitchen living and en-suite WC wash hand basin and shower/bath. Each has a door to the common access corridor.
One building will be constructed on a bare site that has been purchased; the other will be converted from an existing office building where planning permission for use as student accommodation has been obtained.
I am aware that a “dwelling” for VAT purposes has to be “self-contained” – are these student rooms “dwellings”...
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