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Holiday Home Blues.


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Not Sheffield, but N. Wales. A friend (now a pensioner) has a small holiday flat there but is facing huge increases in C.T. due to the holiday homes premium. He does not own any other property but is lodging at a private address in Sheffield. He is considering making his flat his main residence (he will live there) but will on occasions visit his former lodgings. The question is, what is the minimum period that he has to reside in his flat to stay within the rules?

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