C2C3C4Part I Council Tax: England and Wales
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.
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
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.
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).