# Finance Act 2013, Section 108: Meaning of “single-dwelling interest”


(1) References in this Part to a “single-dwelling interest” are to be read in accordance with this section.
(2) A chargeable interest that is exclusively in or over land consisting (on any day) of a single dwelling is a single-dwelling interest (on that day).
(3) Where a person is entitled to a chargeable interest that is exclusively in or over land consisting (on any day) of two or more single dwellings—
(a) provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling, and
(b) the chargeable interest in or over each dwelling is therefore a single-dwelling interest.
(4) Where a person is entitled to a chargeable interest in or over land that on any day consists of one or more single dwellings and non-residential land—
(a) provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling and a further separate chargeable interest in or over the non-residential land, and
(b) the chargeable interest in or over each dwelling is therefore a single-dwelling interest.
(5) A single-dwelling interest is referred to as a single-dwelling interest “in” the dwelling concerned.
(6) A single-dwelling interest in one dwelling is distinct from any single-dwelling interest in another dwelling, even if the dwellings stand successively on the same land.
(7) In this section—
(a) “non-residential land” means land that is not a dwelling or part of a dwelling;
(b) references to a dwelling include a part of a dwelling.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/108 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.