In themselves, the following is not relevant:
- planning permission - CTAX banding - the presence of connecting doors.
What really counts is whether or not the part(s) occupied by the clmt consitutes a dwelling in its own right AS DEFINED WITHIN s.137 SSCBA 1992 (this means CTAX banding and planning permission is not determinative). The "connecting doors" argument *may* become relevant if the access to the "main" house has the effect of, to all practical purposes, making the extension merely part of another dwelling and not being a dwelling in its own right.
On the "planning" issue, see CH/0296/2004 & R(H) 9/08. For dwelling and CTAX banding, see CH/4702/2003. More CDs/UTDs on "dwelling" include CH/3656/2004; R(H) 5/06; CH/0402/2006; CH/0542/2006.
There are others, but.... where do you stop?
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