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England

Chargeable dwellings for council tax

Council tax is payable on domestic property, including caravans, houseboats, annexes, and care homes.

This content applies to England & Wales

Properties classed as a dwelling

A dwelling is a domestic property that someone can live in, such as a house, flat, bungalow, or maisonette. Annexes, mobile homes, and houseboats can also be classed as dwellings.

To be classed as a dwelling, the property must be self-contained and occupied, or capable of being occupied.

Yards, gardens, outhouses, private garages and private storage premises that are part of a larger domestic property are not separate dwellings.[1]

Council tax is payable on a dwelling unless it is classed as exempt.[2]

Find out more about dwellings exempt from council tax on Shelter Legal.

Self-contained dwellings

A building or part of a building is self-contained if it was constructed or adapted for use as separate living accommodation that includes facilities for living, sleeping, preparing food and washing.[3]

If there are communal facilities for cooking or washing, the dwelling might not be self-contained.

Occupied or capable of being occupied

A dwelling is not capable of being occupied if it is derelict or needs significant repairs to make it habitable.[4]

A dwelling could be eligible for an exemption if it is unoccupied and needs minor repairs.

How the dwelling is used

How a resident uses the accommodation does not determine whether it is classed as a dwelling.[5]

The purpose for which the accommodation was constructed or adapted does not determine whether it is classed as a dwelling.[6]

Property that includes business premises

Non-domestic rates might be payable on the part of a property used for business purposes and council tax on the living accommodation.

Houses in multiple occupation

A house in multiple occupation (HMO) is always classed as a single dwelling for council tax.[7]

That means a single council tax bill is issued for the whole property even if the residents have separate tenancy agreements.

A converted property, sometimes called a section 257 HMO, is not classed as an HMO for council tax.[8]

Properties exempt from HMO regulations

Properties exempt from HMO regulations are not exempt from the definition of an HMO for council tax.[9]

Find out more about when a rented property is classed as an HMO.

Caravans and houseboats

Whether a caravan or boat is classed as a dwelling depends how it is used.

Caravans and mobile homes

A static caravan that is someone's sole or main residence is a dwelling.[10]

A mobile caravan stored at home and used for holidays is not a dwelling. Holiday caravans that are rented out as a business are not subject to council tax but are subject to non-domestic rates.

Boats

A boat that is permanently fixed to a mooring and is someone's sole or main residence is a dwelling.[11]

Caravan pitches and boat moorings

If a caravan pitch or mooring is part of a larger domestic property, the caravan or boat occupying the pitch or mooring is not a separate dwelling.[12]

Unoccupied caravans and boats

An unoccupied static caravan or permanently fixed boat might be eligible for an exemption.

Properties with more than one dwelling

A property can contain more than one dwelling.[13]

Property divided into more than one dwelling for council tax by a listing officer is known as disaggregation. More than one unit of separate living accommodation treated as a single dwelling by the listing officer is known as aggregation.

The listing officer must assess the individual circumstances of each case, including any structural alterations.[14]

Care homes

In registered care homes, each self-contained unit within the property for the use of the owner is classed as a separate dwelling.[15] The remainder of the property, such as parts occupied by care home residents, is classed as a single dwelling.[16]

The owner of a care home is liable for the council tax.[17]

Annexes

An annexe used as accommodation for a dependent relative or domestic staff might be a separate dwelling. An annexe does not have to have a separate entrance to be classed as a separate dwelling.[18]

Unoccupied annexes are classed as dwellings but might be eligible for an exemption. If structural alterations are made to the property to bring the annexe back into the main living accommodation, the annexe could cease to be a separate dwelling.

An annexe could be exempt from council tax if it is unoccupied, or occupied by a dependent relative. Find out more about exempt dwellings for council tax on Shelter Legal.

Refuges in Wales

In Wales, a refuge [19] is a single dwelling, whether or not it contains self-contained units. It must not be disaggregated into separate dwellings.[20]

Last updated: 28 March 2025

Footnotes

  • [1]

    s3. Local Government and Finance Act 1992.

  • [2]

    s.4(1) Local Government Finance Act 1992.

  • [3]

    art. 2 The Council Tax (Chargeable Dwellings) Order 1992.

  • [4]

    Wilson v Coll [2011] EWHC 2824.

  • [5]

    Corkish v Wright & Anor [2014] EWHC 237.

  • [6]

    Jorgensen v Gomperts [2006] EWHC 1885.

  • [7]

    Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023 SI 1175.

  • [8]

    reg 2 Council Tax (Liability for Owners) Regulations 1992, as amended by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023; s.257 Housing Act 2004.

  • [9]

    reg 2 Council Tax (Liability for Owners) Regulations 1992, as amended by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023; sch 14 Housing Act 2004.

  • [10]

    s.66(3) Local Government Finance Act 1988.

  • [11]

    s.66(4) Local Government Finance Act 1988.

  • [12]

    s.66(4A) Local Government Finance Act 1988.

  • [13]

    art 3 The Council Tax (Chargeable Dwellings) Order 1992.

  • [14]

    art 4 The Council Tax (Chargeable Dwellings) Order 1992.

  • [15]

    s.3 Care Standards Act 2000.

  • [16]

    art 3A Council Tax (Chargeable Dwellings) Order 1992.

  • [17]

    reg 2 Council Tax (Liability of Owners) Regulations 1992.

  • [18]

    McColl v Listing Officer [2001] EWHC Admin 712.

  • [19]

    art 2 The Council Tax (Chargeable Dwellings) Order 1992

  • [20]

    art 3B The Council Tax (Chargeable Dwellings) Order 1992.