The attribution of consideration on the purchase of a property to dwellings based on respective floor areas was considered ‘just and reasonable’ for multiple dwellings relief purposes.

The appellant’s business was the provision of supported living and other support and care services for adults with autism or a learning difficulty. The appellant purchased a property on 4 February 2015 for £875,000. The sellers occupied the main house and had used other buildings at the property as a children’s nursery. The property’s outbuildings comprised an annexe, a building used as an office and a summerhouse.<> <