Designing Buildings: Created page with "HMRC internal manual, Employment Income Manual published in May 2014 and updated on 20 February 2025, [https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11321 ..."

2025-02-28T10:15:40Z

Created page with "HMRC internal manual, Employment Income Manual published in May 2014 and updated on 20 February 2025, [https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11321 ..."

New page

HMRC internal manual, Employment Income Manual published in May 2014 and updated on 20 February 2025, [https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11321 EIM11321], states:

There is no statutory definition of living accommodation and so it is given its everyday meaning. Examples of what is clearly living accommodation are houses, flats, houseboats, holiday villas and apartments.

By contrast it does not cover accommodation in a hotel room, other forms of board and lodging and non-residential accommodation such as a workshop, garage or office. These items are all accommodation (other than living accommodation).

The HMRC view is that living accommodation is something that gives the occupant the necessary facilities to live domestic life independently without reliance on others to supply basic needs. In practice we would be looking for an individual to at least have the use of a refrigerator and full cooking facilities, even if such facilities are shared.

= Related articles on Designing Buildings =

* Dwelling.
* Habitable room.
* Principal habitable room
* Residential.
* Residential units.
* Room for residential purposes.
* Shared residential accommodation.

[[Category:DCN_Definition]] [[Category:Definitions]] [[Category:Building_safety]]

Living accommodation - Revision history

Designing Buildings: Created page with "HMRC internal manual, Employment Income Manual published in May 2014 and updated on 20 February 2025, [https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11321 ..."