http://www.legislation.gov.uk/uksi/2003/3121/introduction/made

The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) (Amendment) (England) Order 2003

Council tax

Tax

Personal care

King's Printer of Acts of Parliament

2017-06-14

COUNCIL TAX, ENGLAND

Section 3 of the Local Government Finance Act 1992 (“the 1992 Act”) defines a dwelling for the purposes of the council tax provisions for England and Wales. Article 3 of the Council Tax (Chargeable Dwellings) Order 1992 requires a single property containing more than one self-contained unit to be treated as comprising the same number of dwellings as there are self-contained units.