Abandoned houses

Application of reduced rate lower than minimum laid down in art. 99

Apportionment of multi-purpose buildings

Assured tenancy allowances

Bequeathed to charities

Business expansion scheme

Capital allowances

Change of use

Civil engineering work in grounds of building used wholly/mainly as private residence

Co-proprietors' building scheme, real property transfer tax

Communal areas

Compulsory acquisition


Conditions, satisfying




Communal areas


Provisions, zero-rated buildings

Retrospective relaxation of covenant does not change treatment

Creation by conversion of mixed-use building

Derelict houses

Designed as a dwelling but lacking all usual facilities

Designed as a dwelling, meaning

Designed to remain as or become a dwelling, meaning



Do-it-yourself builders

Do-it-yourself builders and converters

Employee share ownership trusts

Employees, apportionment of input tax

Energy-saving materials, reduced-rating


Renovation and alteration of dwellings, reduced rate

Residential conversions, etc., reduced rate

Furnished lettings

Gain, purchase for


– see Garages

Garden or grounds

General law

Home abroad owned by a company

Interest in possession

Joint owner-occupiers

Land reflecting development value

Let on assured tenancies


Local authority housing

Married couples and civil partners


Capital gains tax law

General law


Non-capital gains tax law

Part of a dwelling-house

Ministers of religion

Mobility aids installed for elderly, reduced-rating

More than one building

More than one residence

Mortgage interest relief

Multiple occupancy dwelling, meaning

Occupation of, gift subject to a reservation

Occupation, gifts subject to reservation

Option to tax

Conversion of buildings for use as dwelling etc.

Dwellings designed or adapted, and intended for use, as dwellings etc.

Grant to individual for construction of dwelling

Owner occupiers letting, capital gains tax relief

Parts of

Case law



Entity test

Extensions to the main residence

General law

Mansion houses


Separate outbuildings

Unused or seldom used parts of main house

Plant and machinery allowances

Plant or machinery used in

Police housing

Private residence relief

Property business, expenditure on energy-saving items

Protected buildings

Qualify for deduction

Rebuilt houses


Restricted use

Separate use or disposal

Serviced site

Share incentive plans

Single household dwelling, meaning

Standard-rated extension

Student accommodation

Tax case law

Trustees permitting beneficiaries to occupy

Unconventional accommodation

Unfinished houses

Valuation over £2 million

Wear and tear allowance

Eligible election

Previous non-statutory