||All England Reporter
|| All ER (D) 249 (May)
||David Forsdick (instructed by the Solicitor for Inland Revenue) for the appellant.
||Christopher Boyle (instructed by Laurence Graham) for the respondent.
||19 May 2003
Rating - Chargeable dwelling - Self-contained unit - Test to be applied to part of building - Council Tax (Chargeable Dwellings) Order 1992, arts 2, 3.
To determine whether part of a building was a self contained unit for the purposes of art3 of the Council Tax (Chargeable Dwellings) Order 1992, the question was simply whether the part of the building in question had been constructed or adapted for use as separate living accommodation. That question had to be answered in the light of all the objective circumstances, including the use for which the rest of the building had been built.
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