Car park space

Hello, I have a car park space purchased in residential development under an independent deed (separated from the residential apartment). Is the car park space defined as residential property or non-residential property under this situation? Pls comment. Thanks.

Hi,
Please see SDLTM00365  This clearly states the difference between residential and non residential.
However the legislation on residential property applies to a 'dwelling' see SDLTM00372 
The car park appears to fall under residential if the land meets SDLTM00440   
Thankyou.

Dear HMRC Admin, Thanks for your reply. In my case, the car park space is actually located in a car park complex with two floors below ground floor. The car park space is not attached to the residential apartment directly. The access to the car park space requires to take a lift downstairs and pass through the public area of a residential building (a few hundreds of apartments in the building). Based on above criteria, can I assume the car park space is a non-residential property? Pls comment. Thanks.

Hi mkcchan,
Thank you for your further question.
The rental income received from the car park space would still fall within the residential ruling.
However, due to the fact that the guidance previously supplied came from the Stamp Duty Land Tax Manual we  are unable to give you a definite  answer to your question within this general income from property forum.
We would suggest that you contact HMRC seperately for full clarification. 
Self Assessment: general enquiries
Thank you.