# The Council Tax (Chargeable Dwellings) Order 1992, Note: Explanatory note

Extent: E+W

(This note is not part of the Order)
Section 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.

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