A client is in the process of purchasing a property, along with this property is an Annex above a double garage.
It has a seperate entrance away from the main residence, it has a toilet and shower room and a living space, its a seperate building in essence.
However, it does not have a kitchen, what it does have, is a microwave and portable gas hob burners.
When looking at FA03/SCH6B/PARA7 it states that "For the purposes of the relief a “dwelling” means a building or part of a building which is suitable for use as a single dwelling or is in the process of being constructed or adapted for such use."
My concern rests with whether MDR would be allowable, even if there is no fixed kitchen area (the ability to add one is possible) however, for everything else, this annex could be lived in independantly and away from the main residence.
Id apreciate anyones opinion as to whether MDR is claimable in this instance?