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Taxation (Commercial Properties)

Volume 205: debated on Tuesday 10 March 1992

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To ask the Chancellor of the Exchequer what criteria he employs to determine whether a property with a paying guest or guests should be classified as a commercial property for Inland Revenue purposes.

Unless a paying guest or guests are using the property as their main or sole residence as defined in the Local Government and Finance Act 1988, any short-stay accommodation in excess of six bed spaces or which is not ancillary to the owners own domestic use will be treated as non-domestic property for uniform business rate purposes.