{
  "url": "https://openlegislation.uk/council-tax-chargeable-dwellings-order-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-chargeable-dwellings-order-1992/note.json",
  "legislation": "uksi/1992/549",
  "legislation_title": "The Council Tax (Chargeable Dwellings) Order 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-chargeable-dwellings-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 3 of the Local Government Finance Act 1992 defines a dwelling for the purposes of the council tax provisions for England and Wales. Article 3 of this Order provides for cases in which properties which would otherwise be treated as single dwellings are to be treated as more than one. Article 4 gives the listing officer a discretion to treat what would otherwise be multiple dwellings as single ones, in prescribed circumstances.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/549/note",
    "retrieved_at": "2026-10-29T14:26:59.402124+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}