The Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013

JurisdictionUK Non-devolved
CitationSI 2013/468
Year2013

2013 No. 468

Rating And Valuation, England

Council Tax, England

The Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013

Made 1st March 2013

Laid before Parliament 6th March 2013

Coming into force 1st April 2013

The Secretary of State, in exercise of the powers conferred by section 66(9) of the Local Government Finance Act 19881and by section 3(6) of the Local Government Finance Act 19922, makes the following Order:

S-1 Citation, commencement and application

Citation, commencement and application

1.—(1) This Order may be cited as the Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013 and comes into force on 1st April 2013.

(2) This Order applies to England only.

S-2 Amendment of the Local Government Finance Act 1988 (definition of domestic property)

Amendment of the Local Government Finance Act 1988 (definition of domestic property)

2. In section 66 of the Local Government Finance Act 1988 (domestic property) after subsection (1) insert—

S-1A

“1A Property in England is also domestic if—

(a) it is used wholly or mainly for the activity mentioned in subsection (1B), and

(b) it is situated in or on property which is—

(i) used wholly for the purposes of living accommodation, or

(ii) a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation.

S-1B

1B That activity is the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 20063, where—

(a) the majority of the electricity or heat is generated or produced for use by such persons as may be in the living accommodation, or

(b) the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be.”.

S-3 Amendment of the Local Government Finance Act 1992 (meaning of dwelling)

Amendment of the Local Government Finance Act 1992 (meaning of dwelling)

3. In section 3 of the Local Government Finance Act 1992 (meaning of “dwelling”), after subsection (4) insert—

S-4A

“4A Subject to subsection (6) below, domestic property falling within section 66(1A) of the 1988 Act is not a dwelling except in so far as it forms part of a larger property which is itself a dwelling...

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