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2.1 Domestic Property S.66(1) LGFA

The basic definition of Domestic Property is provided in s.66(1) LGFA 1988:

Subject to subsections (2) and (2B) below. Property is domestic if:

a) it is used wholly for the purposes of living accommodation,

b) it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property falling within paragraph (a) above,

c) it is a private garage which either has a floor area of 25 square metres or less or is used wholly or mainly for the accommodation of a private motor vehicle, or

d) it is private storage premises used wholly or mainly for the storage of articles of domestic use.

2.2 Domestic Property - Special Rules

The definition of Domestic Property in s.66 LGFA 1988has been amended by a number of statutory instruments.

It provides a basic definition in S.66(1) and then gives special rules for:

a) Caravans - s.66(3)

b) Moorings - s.66(4)

c) Hotels - s.66(2A)

d) Short stay accommodation - s.66(2B & 2C)

e) Timeshares - s.66(2E)

f) Renewable Energy s.66 (1A & 1B)

2.3 The Importance of If

The use of the conjunction if at the beginning of s.66(1) indicates that in order for property to be domestic, one of the four conditions (a) to (d) must be satisfied and that the subsection is exhaustive in meaning - see Turner -v- Coleman (VO) (1992 RA 228).

2.4 The meaning of Living Accommodation

In Tully -v- Jorgensen (VO) (2003 RA 233), a case concerning the rateability of a room in a house used for office work, the President of the Lands said (at paragraph 17):

The purposes of living accommodation are plainly not confined to the satisfaction of the basic bodily needs of the persons residing in the property. Recreation and leisure facilities, for instance, are provided as part of the living accommodation. If there is a separate room for such a purpose, a television room or a billiard room for instance, the house does not cease on that account to be used wholly for the purposes of living accommodation.

Again in Lewis -v- Christchurch Borough Council (1996 RA 229), a case concerning beach huts (which were more akin to chalets) and an appeal by the Listing Officer as to whether they were correctly assessed to Council Tax, Jowatt J. stated:

I note that the definition of domestic does not require that a hereditament is used for all the purposes which might be said to be the purposes of living accommodation. On the facts as found by the tribunal these beach huts were domestic since they were used wholly for the purposes of living accommodation. There are certainly in some of the beach huts bunk beds, but it does not follow that in order to be used for living accommodation a property has to be slept in. There are many other aspects of living than sleeping. The definition does not require that the property fulfils all the purposes which living accommodation might be called upon to meet.

2.5 Wholly - Living Accommodation

To be domestic, property has to be used wholly for the purposes of living accommodation. In this context, property means the whole or any part of a property, eg a room or part of a room. To be domestic, that part has to be used wholly for the purposes of living accommodation. A part which has a mixed use will not therefore be wholly domestic and will, in consequence, be non-domestic. This is consistent with the approach taken by Judge Marder in Evans -v- Suffolk County Council (1997 RA 120, at page 130):

I agree further with Counsel for the Valuation Officers point that since all the property is used to a material extent for the provision of welfare services including such things as training and rehabilitation, the development of social skills, and a degree of nursing care, the property cannot be domestic and must therefore be non-domestic.

The definition requires property to be used as living accommodation. The test is one of use rather than character or design. A part (or whole) of a property will be domestic if it is used wholly for the purposes of living accommodation notwithstanding it was designed or built for a non-domestic use, eg a shop used as a house. Property can include more than one hereditament see Head VO -v- LB of Tower Hamlets (2005 RA 177).

3.1 General

When considering whether a building is domestic property in accordance with s.66(1)(b) LGFA 1988, two tests must be fulfilled:

i) It must be belonging to or enjoyed with property which is used wholly for the purposes of living accommodation.

The phrase belonging to or enjoyed with is explained in paragraph 5 below.

It should be noted that the phrase living accommodation does not have a restrictive meaning and should be taken in a broad context to encompass leisure and hobby uses. Moreover, property can be used for the purposes of living accommodation without being a dwelling - see Section 2 above.

ii) The premises must be a yard, garden, outhouse or other appurtenance.

3.2 Yard

A yard is not defined in the legislation. However, the Concise Oxford Dictionary defines a yard as Piece of enclosed ground, especially one surrounded by or attached to building(s) or used for some manufacturing or other purpose; garden of house.

In this context the term stable yard may spring to mind which, curiously, is not defined in the Dictionary. However, a yard must have the necessary concept of enclosure - of being surrounded by, or attached to, buildings and this is not always present with stable yards and other areas.

In any event, a qualifying yard would require to be within the curtilage of the living accommodation. See dicta of Upjohn L J in Clymo (VO) v Shell-Mex and BP Limited CA (1963) 3 R&VR 471, at page 473 (see para 3.6 below).

3.3 Garden

Again, a garden is not defined in the legislation and should be given its ordinary meaning, piece of ground devoted to growing flowers, fruit, or vegetables.

In relation to gardens which open to the public where access to the mansion, house or other associated living accommodation is restricted, the approach set out in Section 5a 1085 - Appendix 1: Gardens open to the public should be followed.

3.4 Outhouse

An outhouse

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