The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003

Class A

4.  The class of dwellings described in this regulation (“Class A”) comprises every chargeable dwelling in England —

(a)which is not the sole or main residence of an individual;

(b)which is furnished; and

(c)the occupation of which is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year;

except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below.