Article 3ZA F1
Wales
(1)
Where a single property in Wales contains more than one self-contained unit, the property must, for the purposes of Part I of the Act, be treated as comprising as many dwellings as there are such units included in it and each such unit must be treated as a dwelling.
(2)
But this article does not apply to a dwelling which falls within articles 3A, 3B or 3C.
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)