# The Council Tax (Chargeable Dwellings) Order 1992, Article 5

Extent: W

(1) The listing officer may, if they think fit, treat a multiple property in Wales as one dwelling where it—
(a) consists of a single self-contained unit, or such a unit together with or containing premises constructed or adapted for non-domestic purposes, and
(b) is occupied as more than one unit of separate living accommodation.
(2) In exercising their discretion in paragraph (1), the listing officer must have regard to all the circumstances of the case, including the extent, if any, to which the parts of the property separately occupied have been structurally altered.
(3) But the discretion in paragraph (2) does not apply to a dwelling which falls within article 3B or 3C.

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Source: https://www.legislation.gov.uk/uksi/1992/549/article/5 (the official version)
Page: https://openlegislation.uk/council-tax-chargeable-dwellings-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.