Notes

(1) Non-residential

For these purposes, a building or part of a building is ‘non-residential’ if:

(a)it is neither designed, nor adapted, for use as a dwelling or number of dwellings, or for a relevant residential purpose; or

(b)it is designed, or adapted, for such use, but:

(i)it was constructed more than ten years before the grant of the major interest; and

(ii)no part of it has, in the ten years immediately preceding the grant, been used as a dwelling or for a relevant residential purpose.

(2) ‘Major interest’

‘Major interest’ means the fee simple or a tenancy for a term certain exceeding 21 years or the equivalent in Scotland.

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