TC09658 - [2025] UKFTT 01210 (TC)

The Summerhouse’s lack of washing facilities in the form of a bath or shower makes it unsuitable for use as a single dwelling. Ms Truelove relies on the UT decision of Fiander in support of this contention which states at [48](2) that the dwelling must enable the occupant to attend to their hygiene needs and that being able to clean one’s body on a regular basis, with ease is a basic hygiene need that was not met by the Summerhouse at the EDT due to its lack of bath or shower.

The lack of a built-in bath or shower in the Summerhouse does not meet the degree of settled permanence necessary for it to constitute a single dwelling.

A portable shower or bath would not meet the hygiene needs of the general public due to the risk of spillage and lack of space in the washroom.

The test as to whether a building is suitable for use as a single dwelling is objective. While the use of a pop up or portable bath may be suitable for certain occupants, the test is whether it would be suitable for occupants “generally”. An objective observer would not consider the Summerhouse suitable for occupants generally due to the lack of a shower or bath.

The Summerhouse is situated in the garden of Springwood House and three out of four of the walls of the Summerhouse have floor to ceiling windows in the form of French doors. The floor to ceiling French doors of the Summerhouse face floor to ceiling windows of Springwood House’s gym in the garage which also significantly impacts the privacy of each space. This lack of privacy cannot be overcome by adding curtains over the French doors because they are the only natural light source for the Summerhouse. Consequently the Summerhouse does not provide the necessary degree of privacy and security consistent with the concept of a single dwelling.

Unlike Springwood Cottage, the Summerhouse does not have its own separate, clearly demarked garden. In the context of the gated driveway and walls and fences surrounding the Property, the expectation would be that any occupant, other than persons with a close relationship to the occupants of Springwood House, would have a higher level of privacy and security than that offered by the Summerhouse.

No separate utility meters, postal address or land registry title are further evidence that the Summerhouse is not a single dwelling.

The Summerhouse does have its own council tax bill but it is not clear that it had a separate council tax account at the EDT and this is only a minor factor in any event.

The size of the Summerhouse is very small and there is no storage or wardrobe space except for the kitchen cupboards.

An objective observer would see two separate dwellings, Springwood House and Springwood Cottage, with Springwood House having the benefit of the Summerhouse in the garden.