Currently, the HATC only applies if you are a qualifying individual or an eligible individual who owns a home. Because the HATC only covers personal dwelling areas and no areas that generate business or rental income, it can’t be claimed even if your landlord lives in the same home as you and rents out a portion of it to you. If you are a tenant of an eligible individual who lives in the home with you, they can claim the HATC, which would benefit you by covering some of the cost of necessary alterations.