Apart from the fact that the client must own the property, he or she must also use it as a residence. This requires the building to be equipped with installations and conveniences that are integral to a residence or dwelling.
A dwelling refers to premises that the client uses and owns wholly or substantially for housing purposes within the EES area. A garage, store and laundry also count as housing. Moreover, a second home, time-share apartment or country cottage that the client owns is also counted as a dwelling or home. Common areas in a block of flats, e.g. entrances and staircases are not counted as housing, however. The client does not obtain a ROT deduction for work that is carried out:
- in housing that is rented or
- leased or
- in a co-operative protected tenancy.
If the client rents out his or her property or apartment during parts of the year, he or she cannot obtain a ROT deduction for the work carried out during the periods when he or she does not use the dwelling.
