TC09626 - [2025] UKFTT 01067 (TC)

HMRC argued that the Utility did not have sufficient facilities to attend to the occupants’ personal needs in that they could not cook. This point was not pursued with any vigour in the hearing but centred on two points, the lack of a cooker and any mechanical ventilation.

As we have found there were the necessary high voltage for connecting a cooker and the absence of a cooker at completion is not, in our view, relevant. Any occupant could install one without carrying out physical alterations to the property.

We were not told that the lack of mechanical ventilation would contravene any health and safety regulations. We note that there was a window in the utility which we take to be openable and do not find the lack of mechanical ventilation to be of any significance.

Accordingly, when added to the sink, we find that the Annexe has sufficient facilities for the preparation of food, which points towards the Annexe being suitable as a dwelling.