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In force since 2023-12-01, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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4 provisions
Title and introductory text
2023 No. 1175
Council Tax, England
The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023
Made
2nd November 2023
Laid before Parliament
8th November 2023
Coming into force
1st December 2023
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.
Propose a change1 Citation, commencement, extent and application
(1) These Regulations may be cited as the Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023.
(2) These Regulations come into force on 1st December 2023.
(3) These Regulations extend to England and Wales and apply in England only.
Propose a change2 Amendment of the Council Tax (Chargeable Dwellings) Order 1992
(1) The Council Tax (Chargeable Dwellings) Order 1992 is amended as follows.
(2) In article 2, after the definition of “care home” insert—
“HMO” means a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but as if subsections (1)(e) and (5) of that section were omitted;
.
(3) In article 3, for “article 3A” substitute “articles 3A and 3C”.
(4) After article 3B, insert—
3C. For the purposes of Part 1 of the Act, an HMO must be treated as a single dwelling.
(5) In article 4(1), for “Where” substitute “Subject to article 3C, where”.
Propose a change3 Amendment of the Council Tax (Liability for Owners) Regulations 1992
(1) The Council Tax (Liability for Owners) Regulations 1992 are amended as follows.
(2) In regulation 1(2), after the definition of “the Act” insert—
“HMO” means a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but as if subsections (1)(e) and (5) of that section were omitted;
.
(3) In regulation 2, under the heading “Houses in multiple occupation, etc”—
(a) in paragraph (a), omit “or”;
(b) in paragraph (b)(ii), for “whole.” substitute “whole; or”;
(c) after paragraph (b) insert—
(c) is an HMO.
.
Propose a change