Local Government Finance Act 1988

4 Section 3: interpretation

(1) This section applies for the purposes of section 3 above.

(2) “Interest” means a legal estate.

(3) A relevant leasehold interest is an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.

(4) A building or self-contained part of a building is domestic property if it is used wholly for the purposes of living accommodation.

(5) But a building or self-contained part of a building is not domestic property if it is wholly or mainly used in the course of a business for the provision to individuals whose sole or main residence is elsewhere of accommodation for short periods together with domestic or other services or other benefits or facilities.

(6) In construing subsections (4) and (5) above, anything not in use shall be treated as domestic property if it appears that when next in use it will be domestic property.

(7) The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of section 3 above.

(8) A self-contained part of a building is a part of a building used, or suitable for use, as a separate dwelling.

(9) “Owner” in relation to a caravan—

(a) means, if it is subject to an agreement for hire-purchase or conditional sale, the person in possession under the agreement;

(b) means, if it is subject to a bill of sale or mortgage, the person entitled to the property in it apart from the bill or mortgage.

(10) Land is a protected site at any time if it is at that time a protected site for the purposes of Part I of the [1968 c. 52.] Caravan Sites Act 1968.

(11) Where a building is situated in the areas of two or more authorities, it and each part of it shall be treated as situated in the area in which the greater or greatest part of the building is situated; and where a caravan is situated in the areas of two or more authorities, it shall be treated as situated in the area in which the greater or greatest part of it is situated.