Paragraph 34 C1

(1)

P has an accommodation tie for year X if—

(a)

P has a place to live in the UK,

(b)

that place is available to P during year X for a continuous period of at least 91 days, and

(c)

P spends at least one night at that place in that year.

(2)

If there is a gap of fewer than 16 days between periods in year X when a particular place is available to P, that place is to be treated as continuing to be available to P during the gap.

(3)

P is considered to have a “place to live” in the UK if—

(a)

P's home or at least one of P's homes (if P has more than one) is in the UK, or

(b)

P has a holiday home or temporary retreat (or something similar) in the UK, or

(c)

accommodation is otherwise available to P where P can live when P is in the UK.

(4)

Accommodation may be “available” to P even if P holds no estate or interest in it and even if P has no legal right to occupy it.

(5)

If the accommodation is the home of a close relative of P's, sub-paragraph (1)(c) has effect as if for “at least one night” there were substituted “ a total of at least 16 nights ”.

(6)

A “close relative” is—

(a)

a parent or grandparent,

(b)

a brother or sister,

(c)

a child aged 18 or over, or

(d)

a grandchild aged 18 or over,

in each case, including by half-blood or by marriage or civil partnership.

Annotations

Modifications

C1: Sch. 45 para. 34 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(9)