The only time HB can be awarded on 2 homes if the person has not yet moved into the new home is where the delay is due to adapting the new home for diablment needs.
The head paragraph of reg 5(5) says:
"(5) Where a person is liable to make payments in respect of two (but not more than two) dwellings, he shall be treated as occupying both dwellings as his home only– (see the subsequent sub paragraphs for the situations where HB on 2 homes can be paid)
Reg 5(5)(e) was inerted wef 5 April 1993 and removes any leeway on the interpretation of how HB on 2 homes can be awarded where there is a delay moving into the new home:
"(e) in the case where a person– (i) is treated by virtue of paragraph (6) as occupying a dwelling as his home (“the new dwelling”) and sub-paragraph (c)(i) of that paragraph applies, and (ii) he has occupied another dwelling as his home on any day within the period of 4 weeks immediately preceding the date he moved to the new dwelling, for a period not exceeding 4 benefit weeks immediately preceding the date on which he moved.
Sub paragraph (c)(i) of HB Reg 5(6) is as follows:
"..the delay in moving into the dwelling in respect of which there was liability to make payments before moving in was reasonable and– (i) that delay was necessary in order to adapt the dwelling to meet the disablement needs of that person or any member of his family;"
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