Property Tax Classification Guide

The term '* s3 sub *' likely refers to a specific section and subsection of a law enacted in *. Could you please specify which Act you are referring to, so I can provide you with an accurate interpretation?

If you're referring to section *, subsection * of the Housing Repairs and Rents Act *, it generally pertains to the provision of adequate living accommodation. Could you please specify the context or your specific concern, so I can give you useful information?

If you're referring to the Local Government Finance Act (LGFA) *, section *, subsection *, it sets the criteria for determining whether a property is considered a "dwelling" for council tax purposes. Could you please clarify your specific question or concern regarding this?

Under the Local Government Finance Act *, 'living accommodation' generally refers to any property that is used as a residence. This can include houses, flats, and even houseboats or caravans. The council tax is applicable to such accommodations. Do you need information on how rates are determined or exemptions?

Section *, Subsection * of the Local Government Finance Act (LGFA) * states:
"(*) A property is to be regarded as a dwelling for the purposes of this Part if it is a hereditament which—
(a) is not a hereditament of a kind mentioned in paragraphs (a) to (f) of subsection (*) above,
(b) is not for the time being exempt from local non-domestic rating for the purposes of Part III of the M2Local Government Finance Act *, and
(c) appears to the listing officer to be designed or adapted for living in."
In simple terms, a property is considered a dwelling if it's not exempt from the business tax, is not one of the types of properties listed in subsection (*), and appears to be suitable for living.

Section *, Subsection * of the Local Government Finance Act (LGFA) * states:
"(*) A hereditament shall not be shown in a local non-domestic rating list if it –
(a) is included in a valuation list in force under section * of the M1General Rate Act *,
(b) is for the time being exempt from local non-domestic rating for the purposes of Part III of the Local Government Finance Act *, or
(c) is not a hereditament of a kind mentioned in paragraphs (a) to (f) of subsection (*) above."
In layman's terms, certain properties won't be included in a business rates list if they are exempt, part of a valuation list, or if they do not fall under the specific categories listed in subsection *.

Section *, Subsection * of the Local Government Finance Act (LGFA) * states:
"(*) Hereditaments of the following kinds are not to be regarded as dwellings for the purposes of this Part—
(a) hereditaments the value of which is attributable wholly or mainly to plant or machinery contained in them,
(b) hereditaments which are wholly or mainly used for the purposes of a trade or business,
(c) hereditaments in respect of which a licence under the M3Caravan Sites and Control of Development Act * is in force,
(d) hereditaments which are wholly or mainly used for the purposes of public religious worship,
(e) hereditaments which are used wholly or mainly for the provision of board or lodging to persons who are to be regarded as members of the family of the person providing the board or lodging, and
(f) hereditaments of any other kind specified for the purposes of this subsection by order made by the Secretary of State."
In layman's terms, this subsection lists the types of properties that aren't considered dwellings for council tax purposes.

In Section * of the Local Government Finance Act *:
- 'Living accommodation' generally refers to a dwelling, a property that can be lived in.
- It is considered a dwelling if it's not exempt from business tax, doesn't fall under certain categories mentioned in subsection (*), and appears suitable for living (S3, Sub *).
- Certain properties are not considered dwellings including those mainly used for business, religious worship etc. (S3, Sub *).

Under Section * of the Local Government Finance Act *, private living accommodation can be considered a 'dwelling' for council tax purposes. However, if the property falls under specific categories mentioned in subsection (*) or is exempt from local non-domestic rating, it may not be classified as a 'dwelling'.

If the property does not fall under the categories mentioned in subsection (*) and is not exempt from local non-domestic rating, under Section * of the Local Government Finance Act *, it is likely to be classified as a 'dwelling' for council tax purposes.

If the property is exempt from the non-domestic list, as per Section *, Subsection * of the Local Government Finance Act *, it's considered a 'dwelling' for council tax purposes, unless it falls under the categories mentioned in subsection (*).

If the property is exempt from the non-domestic list and doesn't fall under the categories in subsection (*), it will be considered a 'dwelling' for council tax purposes according to Section *, Subsection * of the Local Government Finance Act *.

If the property is private living accommodation, exempt from the non-domestic list, and does not fall under the categories outlined in subsection (*), it is considered a 'dwelling' as per Section *, Subsection * of the Local Government Finance Act * and is subject to council tax.

Section *, Subsection * of the Local Government Finance Act * states:

"(*) A property is to be regarded as a dwelling for the purposes of this Part if it is a hereditament which—

(a) is not a hereditament of a kind mentioned in paragraphs (a) to (f) of subsection (*) above,

(b) is not for the time being exempt from local non-domestic rating for the purposes of Part III of the M2Local Government Finance Act *, and

(c) appears to the listing officer to be designed or adapted for living in."

This means a property can be considered a 'dwelling' if it isn't exempt from business rates, isn't one of the types listed in subsection (*) and appears suitable for living in.

If your property is exempt from business rates, it could still be considered a 'dwelling' under the Local Government Finance Act *, Section *, Subsection * if it doesn't fall under the categories in subsection (*) and appears suitable for living in. Do you have any other questions regarding this?

If your property is exempt from business rates and doesn't fall under the categories mentioned in Section *, Subsection * of the Local Government Finance Act *, it is likely to be considered a 'dwelling' for council tax purposes. Do you have any other queries about this?