TC09658 - [2025] UKFTT 01210 (TC)

The Summerhouse is a high-class lodge, finished to a very high specification, with a dishwasher and separate water heating system. There is no reason why someone could not live there.

The Summerhouse has privacy because it is approximately 25 metres away from the house so even with the French doors it is not possible to see into the Summerhouse from Springwood House or the garage. If this was a concern then a curtain or blind could be put on the French doors facing Springwood House and the Summerhouse would still have sufficient natural light from the other two French doors that look out to the pond and fields.

The Summerhouse is very secure and being approximately 25 metres away from Springwood House has more privacy than most houses and more privacy than Springwood Cottage which is only 3 metres from Springwood House.

The Summerhouse is of vital use for his severely disabled daughter and meets all her needs. She often refuses to use a bath and is afraid to take a shower so washing herself from the basin works well for her and she has no need for a bath.

It is discriminatory under the Equality Act 2010 for HMRC not to acknowledge that the needs of his disabled daughter may be different from the needs of a non-disabled person. The criteria used to assess whether a dwelling meets the hygiene needs of its occupant should allow for the different hygiene needs of a severely disabled person.

A portable bath or shower could be used in the washroom.

The Summerhouse is assessed as a single dwelling for Council Tax purposes so HMRC are being inconsistent by not accepting that it is a single dwelling for MDR purposes.

HMRC are also being inconsistent with respect to Springwood Cottage which it accepts is a single dwelling despite it having far less privacy from Springwood House than the Summerhouse.

HMRC have not been out to visit the property and so are not in a position to assess whether the Summerhouse is a single dwelling.