14BBEDefinitions

14BBE Definitions

14BBE Definitions

(1) For the purposes of this Division, mixed use land means a parcel of land (other than mixed development land within the meaning of Division 5) that—

(a) is the site of a residence occupied or used for residential purposes, and

(b) is also used for non-residential purposes.

(2) A residence is one or more buildings comprising—

(a) one, or more than one, flat, or

(b) one single dwelling.

(3) For the purpose of this Division, land is occupied or used for a non-residential purpose if it is occupied or used for any purpose that is not ancillary to the use and occupation of the residence for residential purposes, such as a commercial, industrial or professional purpose.

(4) Land occupied or used for non-residential purposes is not mixed use land by reason only that it is the site of a residence intended for use for the purpose of accommodating a person or persons responsible for the security or maintenance of the building or buildings.

(5) The reference in this section to a parcel of land is a reference to a parcel of land required to be separately valued, or to land included in one valuation, pursuant to this Act.

(6) For the purpose of applying this section in respect of land on which there is one single dwelling, the land does not cease to be regarded as land on which there is one single dwelling merely because of the use or occupation of any building on the land, or any part of a building, for the purpose of another residential occupancy, if the use of the land for the purpose of that other residential occupancy could be disregarded as an excluded residential occupancy under Schedule 1A to the Land Tax Management Act 1956 if the principal place of residence exemption were to apply in respect of the land (whether or not the principal place of residence exemption in fact applies in respect of the land).

(7) In this section—

flat means a room or a suite of rooms—

(a) occupied or used as a separate dwelling, or

(b) so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,