Rent a Room Scheme - mobile home

00ec25

for tax purposes there is no definitive guidance over a "caravan" being used as part of the "main" home for RAR purposes

whether that is because it is an issue that it is categorically a separate residence or whether it is simply a grey area issue that no one has written on, I have no idea

there is a hint at the former issue in the guidance regarding whether a single building is still subject to RAR if a part of it has been let, ie whether a building has been divided into separate residences. I suspect that the principles set out here would end up being tested in court if HMRC so chose if you claim RAR on a "detached" residence, aka a mobile home in your garden
https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4004

please note the tax rules and the planning rules have nothing whatsoever to do with each other

seven-day-weekend

Comms69 wrote: »

I don’t see why you’d need either of those - not a permanent structure and use is still residential

If the mobile home is self-contained with all the facilities (mains water, sewage etc) , and someone lives in it and uses these facilities, then it is classed as a separate dwelling and planning permission would be required.

If it does not have separate facilities and someone lives in it but uses the services in the main house, then it is classed as ancillary to the main dwelling (like a spare bedroom) and would not require PP.

That is my understanding. The legislation may have changed since I worked in Town Planning in days of yore

unforeseen

But in this case it has seperate facilities but they are not being used. So it is an attempt to circumvent the regulations by saying the facilities aren't being used and also fraudulently claim rent a room allowance.

ETA

And also denying the tenant the security of an AST.

Comms69

seven-day-weekend wrote: »

If the mobile home is self-contained with all the facilities (mains water, sewage etc) , and someone lives in it and uses these facilities, then it is classed as a separate dwelling and planning permission would be required.

If it does not have separate facilities and someone lives in it but uses the services in the main house, then it is classed as ancillary to the main dwelling (like a spare bedroom) and would not require PP.

That is my understanding. The legislation may have changed since I worked in Town Planning in days of yore

Thank you very helpful and I've learned something