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The starting point is the Local Government Finance Act 1992 which deals with domestic rating.
Section 3 describes the dwelling upon which council tax is to be assessed. 3Meaning of “dwelling".
(1)This section has effect for determining what is a dwelling for the purposes of this Part.
(2)Subject to the following provisions of this section, a dwelling is any property which—
(a)by virtue of the definition of hereditament in section 115(1) of the General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force;
Section 115 of the General Rate Act 1967 is Interpretation.
(1)In this Act, except where the context otherwise requires, the following expressions have the following meanings respectively, that is to say—
" dwelling-house " means a hereditament which, in accordance with Schedule 13 to this Act, is used wholly for the purposes of a private dwelling or private dwellings;
SCHEDULE 13
USE OF PREMISES AS PRIVATE DWELLING.
1The provisions of this Schedule shall have effect for the purpose of determining whether any hereditament or premises is or are used wholly for the purposes of a private dwelling or private dwellings.
4A hereditament or premises shall not be deemed to be used otherwise than wholly for the purposes of a private dwelling or private dwellings by reason of either or both of the following circumstances, that is to say—
(a)that there is included in the hereditament or premises a garage, outhouse, garden, yard, court, forecourt or other appurtenance which is not used, or not used wholly, for the purposes of a private dwelling ;
Question
Does this double negative in Schedule 13 mean no matter what the garage, outhouse, garden, yard, court, forecourt or other appurtenance is used for, you pay council tax on it OR
does it mean that you only pay council tax on these aspects of a hereditament IF they are used for the purposes of a private dwelling?
i.e working from home in a designated room set aside for that purpose.
OR an ebay store set up in the spare bedroom
OR an agricultural office inside a farmhouse
OR a hairdessers salon in the spare shower room
OR a car paintsprayers or mechanic shop inside the garage attached to the dwelling ,
or even where the domestic garage id used to house the works van?
If a composite dwelling is part living accommodation and part commercial or agricultural land which is exempt How does the legislation define where the living accommodation ends and the commercial or agricultural use begins.
Section 3 describes the dwelling upon which council tax is to be assessed. 3Meaning of “dwelling".
(1)This section has effect for determining what is a dwelling for the purposes of this Part.
(2)Subject to the following provisions of this section, a dwelling is any property which—
(a)by virtue of the definition of hereditament in section 115(1) of the General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force;
Section 115 of the General Rate Act 1967 is Interpretation.
(1)In this Act, except where the context otherwise requires, the following expressions have the following meanings respectively, that is to say—
" dwelling-house " means a hereditament which, in accordance with Schedule 13 to this Act, is used wholly for the purposes of a private dwelling or private dwellings;
SCHEDULE 13
USE OF PREMISES AS PRIVATE DWELLING.
1The provisions of this Schedule shall have effect for the purpose of determining whether any hereditament or premises is or are used wholly for the purposes of a private dwelling or private dwellings.
4A hereditament or premises shall not be deemed to be used otherwise than wholly for the purposes of a private dwelling or private dwellings by reason of either or both of the following circumstances, that is to say—
(a)that there is included in the hereditament or premises a garage, outhouse, garden, yard, court, forecourt or other appurtenance which is not used, or not used wholly, for the purposes of a private dwelling ;
Question
Does this double negative in Schedule 13 mean no matter what the garage, outhouse, garden, yard, court, forecourt or other appurtenance is used for, you pay council tax on it OR
does it mean that you only pay council tax on these aspects of a hereditament IF they are used for the purposes of a private dwelling?
i.e working from home in a designated room set aside for that purpose.
OR an ebay store set up in the spare bedroom
OR an agricultural office inside a farmhouse
OR a hairdessers salon in the spare shower room
OR a car paintsprayers or mechanic shop inside the garage attached to the dwelling ,
or even where the domestic garage id used to house the works van?
If a composite dwelling is part living accommodation and part commercial or agricultural land which is exempt How does the legislation define where the living accommodation ends and the commercial or agricultural use begins.
