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The Dreaded B&B - PPR?

The Dreaded B&B - PPR?


Just wondering if anyone has any pointers re B&B clients. We have a couple of clients on the books who run  B&B from the main home. They have no other property (at present).

The B&B is available 7 days a week, all year, except christmas. The client uses the guestrooms for family and personal use when vacant, but not to a massive degree.

My understanding of PPR is that only elements of the home used exclusively for business use are ineligible for relief (from date such use arose).

Is that as far as I need to go? The business parts of the house, as far as I am aware, are used to atleast some extent for private purposes and so not exclusively business.

Seems awfully simple. Any pointers?


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17th Nov 2011 14:11

I think you must mean...

... OMR!  See CG64663: "occasional and minor use should be disregarded", but otherwise I'd agree with your understanding.  I'd expect you to experience some difficulty arguing that the guest rooms aren't used exclusively for business use, except to the extent that they get used when Auntie Mabel visits at Christmas, etc.

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18th Nov 2011 17:04

Lettings Exemption

Check the rules on Lettings Exemption - which may also be available.  The property, after all, has been a PPR and has also been let.

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