# The Community Charges (Administration and Enforcement) Regulations 1989, Regulation 53: Interpretation of Part V


(1) References in this Part to the superficial extent of a building or a structure (where that structure is not a caravan or a houseboat) are to be treated as references–
(a) if the lowest floor of the building or structure is above ground level, to the floor area of the lowest floor measured externally,
(b) if all the building or structure is below ground level, to the floor area of its lowest floor measured internally, or
(c) in any other case, to the area of the building or structure measured externally on a horizontal plane at ground level.
(2) References in this Part to the superficial extent of a caravan, or of a structure where that structure consists of a caravan, are to be treated as references to its floor area measured externally.
(3) References in this Part to the superficial extent of a structure are, where that structure consists of a houseboat, to be treated as references to its enclosed volume.
(4) “Ground level” in paragraph (1) means the highest level of ground contiguous with–
(a) in the case of a building, the building,
(b) in the case of a structure where sub-paragraph (c) does not apply, the structure, or
(c) in the case of a structure which forms part of a larger building or structure, the larger building or structure.

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Source: https://www.legislation.gov.uk/uksi/1989/438/regulation/53 (the official version)
Page: https://openlegislation.uk/community-charges-administration-and-enforcement-regulations-1989/regulation-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.