C2C3C4Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C2

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C3

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C4

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C1Chapter I Main provisions

Annotations:
Modifications etc. (not altering text)
C1

Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Chargeable dwellings

3 Meaning of “dwelling".

1

This section has effect for determining what is a dwelling for the purposes of this Part.

2

Subject to the following provisions of this section, a dwelling is any property which—

a

by virtue of the definition of hereditament in section 115(1) of the M1General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and

b

is not for the time being shown or required to be shown in a local or a central non-domestic rating list in force at that time; and

c

is not for the time being exempt from local non-domestic rating for the purposes of Part III of the M2Local Government Finance Act 1988 (“the 1988 Act”);

and in applying paragraphs (b) and (c) above no account shall be taken of any rules as to Crown exemption.

3

A hereditament which—

a

is a composite hereditament for the purposes of Part III of the 1988 Act; and

b

would still be such a hereditament if paragraphs (b) to (d) of section 66(1) of that Act (domestic property) were omitted,

is also, subject to subsection (6) below, a dwelling for the purposes of this Part.

4

Subject to subsection (6) below, none of the following property, namely—

a

a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation; or

b

a private garage which either has a floor area of not more than 25 square metres or is used wholly or mainly for the accommodation of a private motor vehicle; or

c

private storage premises used wholly or mainly for the storage of articles of domestic use,

is a dwelling except in so far as it forms part of a larger property which is itself a dwelling by virtue of subsection (2) above.

5

The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—

a

anything which would (apart from the order) be one dwelling shall be treated as two or more dwellings; and

b

anything which would (apart from the order) be two or more dwellings shall be treated as one dwelling.

6

The Secretary of State may by order amend any definition of “dwelling" which is for the time being effective for the purposes of this Part.