In the UK, the word is used in annual property taxation; its practical definition being the answer to the question, "as a matter of fact and degree, is or will the building, as a building, be ready for occupation, or capable of occupation, for the purposes for which it is intended?" combined with tests surrounding whether it is a dwelling and
case law decisions, for example whether: • other structures than homes such as garages form part of the
hereditament • the addition or reduction of small parcels of land constitutes a new "hereditament". ==Notes==