Are existing portcabins / portable buildings eligible for deduction from CIL?
We don't think they constitute a 'building', but instead are a use of the land and are therefore ineligible for deduction. They're also temporary by nature (moveable at any time). In a similar vein, CIL isn't charged on caravans and mobile homes because they are a use not a building.
Interested to know if anyone disagrees, or whether there is any non-CIL guidance out there I can 'pin' such a definition on - eg T&CPA Act (Section 55 & 336). I can't find any relevant cases in VOA appeal decisions.
Would it change if the portable building had permanent permission? A temporary permission would make it ineligible for deduction (R40) and no permission would make it potentially unlawful (R40).
thanks.
