Part VII Other property, businesses, investments etc.
Private residences
225DF1Private residence of adult placement carer
1
This section applies where a gain to which section 222 applies accrues to an individual (“A”) and, at any time during A's period of ownership, part of the dwelling-house was occupied by another person (“B”)—
a
in England and Wales, pursuant to an adult placement scheme,
b
in Scotland, pursuant to arrangements which constitute or form part of an adult placement service involving the provision of accommodation for B, or
c
in Northern Ireland, pursuant to arrangements made with an adult placement agency for the provision of accommodation for B.
2
For the purposes of this Part, in determining the periods during which the dwelling-house, or any part of the dwelling-house, was A's only or main residence, B's occupation of part of the dwelling-house pursuant to the scheme or arrangement is to be disregarded.
3
For the purposes of section 224, the occupation of the part of the dwelling-house by B pursuant to the scheme or arrangement does not amount to the use of that part of the dwelling-house by A exclusively for the purpose of a trade, business, profession or vocation.
4
In this section—
“adult placement agency” means an organisation or undertaking—
- a
that arranges for the provision of care and support (including accommodation) for persons in need, and
- b
in respect of which a requirement to register arises under Article 12 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003,
- a
“adult placement scheme” means a scheme—
- a
under which an individual agrees with the person carrying on the scheme to provide care and support (including accommodation) to an adult who is in need of it, and
- b
in respect of which a requirement to register arises under section 11 of the Care Standards Act 2000, and
- a
“adult placement service” has the meaning given by paragraph 11 of schedule 12 to the Public Services Reform (Scotland) Act 2010.