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Dwelling Definition | Legal Glossary | LexisNexis Home / Practical Guidance and Legal Research / Legal Glossary / Dwelling See All Glossary Terms Powered by Lexis+ ® See All Glossary Terms Related Content checklists (8) flowcharts (2) practice notes (108) precedents (16) q&as (558) News (236) Case studies "LexisPSL and the other Lexis solutions support our business in exactly the way we want. They enable us to quickly turn around work and deliver the best possible service to our clients." SBP Law Access all documents on Dwelling GET ACCESS NOW GLOSSARY Dwelling definition Copyright © 2026 LexisNexis Published by a LexisNexis Tax expert What does Dwelling mean? A dwelling includes: • a building or part of a building which is use d or suitable for use as a single dwelling or is in the process of being constructed or adapted for such use • gardens and grounds • land which subsists for the benefit of the dwelling • off plan purchases where the building has not yet been constructed Speed up all aspects of your legal work with tools that help you to work faster and smarter. Win cases, close deals and grow your business–all whilst saving time and reducing risk. READ MORE For our full legal glossary and more legal research sources, register for a free Lexis+ trial View the related checklists about Dwelling Licence for alterations—acting for tenant—checklist The following checklist, while not exhaustive, contains key steps and issues to consider when acting for a tenant of commercial premises applying for landlord’s consent to carry out works within its demised premises. For key steps and issues to consider when acting for a landlord that has received an application from a tenant for a licence to carry out works, see Licence for alterations—acting for landlord—checklist. For a transaction guide, see Practice Note: A practical guide to dealing with licences for alterations. This Checklist does not cover the additional issues that apply to alterations to an existing higher-risk building (eg subject to certain exclusions, a building that is over 18 metres or seven storeys high and that is of a description specified in regulations—broadly (i) hospitals, (ii), care homes, or (iii) buildings that have at least two residential dwellings (in England), or one residential dwelling (in Wales)—therefore a mixed use building could fall within the scope of the higher-risk buildings regime). For guidance, see Practice Notes: Building Safety Act 2022—design... Read More VAT—capital goods scheme (CGS) in property transactions—checklist What is the capital goods scheme? The capital goods scheme (CGS) is a mechanism for adjusting over a specified period, being a period of ten years in the context of property, VAT incurred on capital expenditure of £250,000 or more, such adjustments depending upon changes in taxable use over the relevant period. For a fuller explanation, see Practice Note: VAT—capital goods scheme (CGS). When should a property lawyer be alert to the CGS? The CGS may be relevant in any of the following transactions: • on a sale or purchase of commercial property, residential property, relevant charitable property (RCP) or relevant residential property (RRP) • on an acquisition of a property which qualifies as a transfer of a going concern (TOGC) • on the lease of a property where the option to tax has not or cannot be made or is disappliedin each case involving a property which is within the CGS. This generally means a property on which £250,000 or more (excluding VAT) of capital... Read More Discover our 8 Checklists on Dwelling READ MORE View the related flowcharts about Dwelling Do the higher rates of SDLT apply to my transaction?—Flowchart This Flowchart assists with establishing whether the stamp duty land tax (SDLT) higher rates surcharge applies to a transaction. The higher rates surcharge applies to purchases of certain additional residential properties by individuals and purchases of residential properties by buyers who are not individuals. This Flowchart should be read in conjunction with Practice Note: Higher rates of SDLT on additional residential properties. To establish which rate applies to a transaction see: What rate of SDLT applies to my transaction?—Flowchart and Practice Note: Rates of SDLT. This Flowchart assumes that: • the buyer is acquiring one property and that the acquisition is not linked to any other transaction. Read More What rate of SDLT applies to my transaction?—Flowchart This Flowchart assists with establishing which rate of stamp duty land tax (SDLT) applies to a transaction. There are various rates of SDLT that can apply to acquisitions of different types of property (residential, non-residential (commercial property) or mixed use property). This Flowchart should be read in conjunction with Practice Note: Rates of SDLT. This Flowchart assumes that: • the purchaser is acquiring one property and that the acquisition is not linked to any other transaction. For more on linked transactions see Practice Note: SDLT chargeable consideration—Linked transactions • no relief from SDLT applies to the transaction. For more on reliefs from SDLT, see Practice Note: Read More Discover our 2 Flowcharts on Dwelling READ MORE View the related practice notes about Dwelling Public children—emergency protection orders This Practice Note sets out the circumstances in which an emergency protection order (EPO) is appropriate, together with the required grounds for granting an EPO, jurisdiction, procedure and the duration and effect of an EPO. It also deals with issues such as contact and assessments, entry and search warrants and exclusions and undertakings as well as appeals and the discharge of an EPO. General criteria An EPO is a court order to be made in an emergency where it can be shown that unless emergency action is taken, the child will be at risk of significant harm, see also Practice Note: Public children—principle of significant harm. An EPO allows, but does not require, the removal of a child to accommodation or the keeping of a child where they are currently accommodated. A local authority can also apply for an EPO to obtain access to a child, where that is being unreasonably refused and it is urgent to do so, when carrying out a child protection investigation. A local authority has... Read More Care funding options Note: This Practice note aims to look at how care is funded following the reforms brought in by the Care Act 2014 and the replacement of Charging for Residential Accommodation Guide (CRAG) which was replaced by the Care and Support (Charging and Assessment of Resources) Regulations 2014. There have been a significant number of repeals in this area and new legislation and regulation to ensure that the changes will work as intended including the Health and Care Act 2022. Health and Care Act 2022 Planned changes in this area such as the cap on care have been delayed numerous times and the care cap was delayed until 2025 by the government and it is unclear whether the new government will take forward this policy. The Care and Support(Charging and Assessment of Resources) Regulations 2014 are under review. The rates for Personal Expenditure Allowance, Minimum Income guarantee contained in this are updated annually. in the Local Authority Circular Local authority circulars–GOV.UK (www.gov.uk). A major concern for the older client is... Read More Discover our 108 Practice Notes on Dwelling READ MORE View the related precedents about Dwelling Deed of covenant (imposing new covenants on land—restrictive or positive) Date [date] Parties 1 [name of Covenantor] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Covenantor) 2 [name of Covenantee] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Covenantee) 3 [[name of Mortgagee] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Mortgagee)] 1 Definitions In this Deed, the following definitions apply: Covenantee’s Land • the freehold land known as [description] [being [part of the land] registered at HM Land Registry with title number [title number]] [as shown [edged OR coloured OR hatched] [colour] on the Plan]; Covenantor’s Land • the freehold land known as [description] [being [part of the land] registered at HM Land Registry with title number [title number]] [as shown [edged OR coloured OR hatched] [colour] on the Plan]; Covenants • the covenants set out in clause 4; Plan •... Read More Sub-contractor third party rights memorandum (with optional step-in clauses) 1 Sub-Contractor warranties and undertakings 1.1 The Sub-Contractor warrants and undertakes that 1.1.1 the Sub-Contractor has observed and performed and shall continue to observe and perform all the terms and obligations of the Sub-Contractor under the Sub-Contract 1.1.2 to the extent that the Sub-Contractor takes responsibility for the design of the Sub-Contract Works under the Sub-Contract, the Sub-Contractor has exercised and shall continue to exercise all the reasonable skill, care and diligence to be expected of a properly qualified and competent architect or other appropriate professional designer experienced in projects of similar scope, type, size, nature and complexity as the Works 1.2 The Sub-Contractor's duties under this Memorandum shall be no greater and of no longer duration than the duties which it owes to the Contractor under the Sub-Contract, and the Sub-Contractor shall be entitled in any action or proceedings to rely on any limitation in the Sub-Contract and to raise the equivalent rights in defence of liability as it would have against the Contractor had the Beneficiary been named... Read More Dive into our 16 Precedents related to Dwelling READ MORE View the related q&as about Dwelling Where a flat and a garage are held under separate untied leases and the