In common law, a hereditament (from Latin hereditare, to inherit, from heres, heir) is any kind of property that can be inherited. [1]
Hereditaments are divided into corporeal and incorporeal. Corporeal hereditaments are "such as affect the senses, and may be seen and handled by the body; incorporeal are not the subject of sensation, can neither be seen nor handled, are creatures of the mind, and exist only in contemplation". [2] An example of a corporeal hereditament is land held in freehold [1] and in leasehold.
Examples of incorporeal hereditaments are hereditary titles of honour or dignity, heritable titles of office, coats of arms, prescriptive baronies, pensions, annuities, rentcharges, franchises — and any other interest having no physical existence. [3] Two categories related to the church have been abolished in England and Wales and certain other parts of the British Isles: tithes and advowsons. The term featured in the one-time "sweeper definition", catch-all phrase, "lands, tenements and hereditaments" [1] is deprecated in contemporary legal documents. The terms "land, buildings" and where such land is unregistered " appurtenant rights" invariably coupled with itemised lists more properly describe property respectively forming and connected with land, as distinguished from goods and chattels or movable property. [1]
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: