# The Council Tax Benefit (General) Regulations 1992, Paragraph 1

Extent: E+W+S

The dwelling together with any garage, garden and outbuildings, normally occupied by the claimant as his home including any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular any croft land on which the dwelling is situated; but, notwithstanding regulation 11 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), only one dwelling shall be disregarded under this paragraph.

---
Source: https://www.legislation.gov.uk/uksi/1992/1814/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.