{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-34",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-34.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/34",
  "kind": "paragraph",
  "number": "34",
  "heading": null,
  "text": "(1) P has an accommodation tie for year X if—\n(a) P has a place to live in the UK,\n(b) that place is available to P during year X for a continuous period of at least 91 days, and\n(c) P spends at least one night at that place in that year.\n(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.\n(3) P is considered to have a “place to live” in the UK if—\n(a) P's home or at least one of P's homes (if P has more than one) is in the UK, or\n(b) P has a holiday home or temporary retreat (or something similar) in the UK, or\n(c) accommodation is otherwise available to P where P can live when P is in the UK.\n(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.\n(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 ”.\n(6) A “close relative” is—\n(a) a parent or grandparent,\n(b) a brother or sister,\n(c) a child aged 18 or over, or\n(d) a grandchild aged 18 or over,\nin each case, including by half-blood or by marriage or civil partnership.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 45 para. 34 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/34",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}