The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023
These Regulations amend the Council Tax (Chargeable Dwellings) Order 1992 (S.I. 1992/549) (the “1992 Order”) so that a house in multiple occupation is always treated as a single dwelling for the purposes of council tax in England.
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Lifecycle
Department
Made
02 Nov 2023
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In force
01 Dec 2023
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 3(5)(b) and 113(1) of the Local Government Finance Act 1992.
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