The Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013 No. 468

Amendment of the Local Government Finance Act 1992 (meaning of dwelling)

3.  In section 3 of the Local Government Finance Act 1992 (meaning of “dwelling”), after subsection (4) insert—

“(4A) Subject to subsection (6) below, domestic property falling within section 66(1A) of the 1988 Act is not 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.”.