Introduction Details of the Schedule Home
56.Paragraph 25 contains provisions to assist in interpreting the word “home”. Sub-paragraph (1) of paragraph 25 provides that a person’s home could be a building or part of a building or, for example, a vehicle, vessel or structure of any kind. Sub-paragraph (2) of paragraph 25 states that whether there is a sufficient degree of permanence or stability about P’s arrangements for a place to count as P’s home will depend on all the circumstances of the case. Sub-paragraph (3) of paragraph 25 provides that somewhere that P uses periodically as nothing more than a holiday home or temporary retreat (or something similar) does not count as a home of P’s. Sub-paragraph (4) of paragraph 25 provides that a place may count as a home whether or not P holds any estate or interest in it. This means, for example, that rented property or property which P lives in but which is owned by someone else, such as P’s parents, may still count as P’s home in appropriate circumstances. Sub-paragraph (5) of paragraph 25 provides that somewhere that was P’s home does not continue to count as such merely because P continues to hold an estate or interest in it after P has moved out. This would apply, for example, where P had rented out the property on arms’ length commercial terms and was unable to live in the property.