This decision concerns a claim for multiple dwellings relief and is concerned (1) with the extent of the facilities required for the preparation of food in order for a building to be a dwelling and, alternatively, (2) whether the annex in question was in the process of being adapted for use as a dwelling at completion.
The tribunal found that the absence of the kitchen facilities mentioned at paragraph 82 (1) – (4) of the decision suggested that the annex was not suitable for use as a dwelling. The tribunal also decided that in order for the annex to have been “in the process of being…adapted for [use as a single dwelling]” within para 7(2)(b) Schedule 6B FA 2003 so that it was treated as a single dwelling for MDR purposes, physical work had to have started before the actual time of completion and not as here, later on in the day of completion following the actual time of completion. The tribunal also noted that a nominal start to the work of adaption by a builder before the time of completion would pose a more difficult question but that this had not happened here.
You can read the full decision here.
