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It is not necessary for the entire dwelling to be exploited in the trade and, for these purposes, ‘significant� is determined by reference to the size of the area made available to the public (relative to the size of the dwelling), and its nature and function. Although only a minority of the rooms or area of a dwelling may be used in the trade, if these are sufficiently important in the context of a particular dwelling they will comprise a ‘significant part� of the interior.

For example, a stately home may contain many rooms. If the main state rooms are opened to the public it will be likely that this will comprise a ‘significant part of the interior� despite comprising less than half the total floor area and number of rooms. In terms of nature and function, these rooms are likely to form a ‘significant� part of the interior.

Where the gardens to the house are open to the public, who are allowed access to a small or unimportant part of the interior (for example, to access toilets) this will not be sufficient to relieve the dwelling from charge.