Multiple dwellings relief claim fails due to lack of suitable washing facilities

The taxpayer bought a property in November 2017 and filed a stamp duty land tax return. He later requested a refund on the basis that the property qualified for multiple dwellings relief because it had a self-contained annex.

After an enquiry HMRC issued a closure notice refusing the refund saying it was not eligible for multiple dwellings relief. The taxpayer appealed. It was claimed that the annex was a distinct unit of accommodation with its own external means of entry and living and sleeping accommodation kitchen washing and toilet facilities.

The First-tier Tribunal said the fact the main house and annex had separate entrances supported the claim they were single dwellings. However the lack of proper personal hygiene facilities weighed strongly against the annex being suitable as a single dwelling. The taxpayer said there were washing facilities in the annex – namely a tap...