B6.744 ATED—Damage To A Dwelling

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Commentary

Business tax

This article discusses the consequences for ATED where a dwelling is damaged so as to be temporarily unsuitable for use as a dwelling. The unsuitability for use as a dwelling is taken into account in applying the definition of 'dwelling' for the purposes of the ATED legislation (see B6.725) only if two conditions are met¹:

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•�� the first condition is that the damage is accidental or otherwise caused by events beyond the control of the person entitled to the SDI²
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•�� the second condition is that, as a result of the damage, the building concerned is unsuitable for use as a dwelling for at least

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