Accommodation Tie Print

The definition here is that:

The individual has a place to live in the UK;

That place is available to the individual during the year in question for a continuous period of at least 91 days, and either:

The individual spends at least one night at that place during the tax year, or

That place is the home of a close relative, and the individual spends at least 16 nights there in any tax year.

A close relative is defined as:

A parent or grandparent,

A brother or sister

A child or grandchild where that person is aged under 18

The above applies to individuals related by blood, half-blood or by marriage or civil partnership. An adopted child is included within the definition of child for these purposes.

A place to live in the UK is a home, holiday home, weekend home, temporary retreat or something similar in the UK.

Accommodation may be available to the individual even if he does not own, or have an interest in the accommodation, and has no legal right to occupy it.

A gap of 15 or fewer days between periods in a year when a particular place is available to the individual is disregarded and that place is treated as continuing to be available during the gap period

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