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This article discusses circumstances in which two dwellings which are not occupied or enjoyed together are deemed to constitute a single dwelling for ATED purposes. For the meaning of 'dwelling' generally see B6.725.

ATED is charged as if two dwellings (a 'main dwelling' and an 'associated dwelling') were one dwelling, if at the end of a day in a chargeable period the following conditions linking the dwellings are met¹:

1. Ìý

   •ÌýÌýÌýÌý the main dwelling has a 'garden or grounds' (see below)

2. Ìý

   •ÌýÌýÌýÌý the associated dwelling stands within the garden or grounds of the main dwelling, but is not occupied or enjoyed with that dwelling

3. Ìý

   •ÌýÌýÌýÌý the associated dwelling does not have 'separate access' (see below), and is not part of the same building as the main building, and

4. Ìý

   •ÌýÌýÌýÌý the common ownership condition (see below) is met

The 'garden or grounds' of a dwelling or dwellings means land occupied or enjoyed with the dwelling or dwellings as a garden or grounds².