Article 3 F1
England and Wales
Subject to articles 3A and 3C, where a single property in England contains more than one self contained unit, for the purposes of Part I of the Act, the property shall be treated as comprising as many dwellings as there are such units included in it and each such unit shall be treated as a dwelling.
Annotations
Textual amendments
- F1
Arts. 3, 3ZA substituted for art. 3 (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 2(3)