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The Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013

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Amendment of the Local Government Finance Act 1988 (definition of domestic property)

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2.  In section 66 of the Local Government Finance Act 1988 (domestic property) after subsection (1) insert—

(1A) Property in England is also domestic if—

(a)it is used wholly or mainly for the activity mentioned in subsection (1B), and

(b)it is situated in or on property which is—

(i)used wholly for the purposes of living accommodation, or

(ii)a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation.

(1B) That activity is the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006(1), where—

(a)the majority of the electricity or heat is generated or produced for use by such persons as may be in the living accommodation, or

(b)the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be..

(1)

2006 c.19 A relevant amendment was made by S.I. 2008/1767.

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