Live/work units are new houses or flats where the planning authority both accepts and intends from the outset that the occupants can work from home, e.g. using the internet.

Former HMRC Manual V1-8A, section 2C, para. 2.13(c) (replaced by HMRC Construction Manual) states:

‘This is a comparatively new concept combining living and working space in a single unit enabling the occupant to work from home. Often it is a planning condition that the unit be occupied by a certain category of person, professional people or those engaged in light industrial activities, so as to safeguard the residential amenities of the area.

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