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LAND VALUATION ACT 2010 - SECT 47
What is a single dwelling house
(1) A
"single dwelling house" is— (a) a dwelling used solely for habitation by a
single household; or
(b) a building consisting of 2 flats used solely for
habitation; or
(c) a building consisting of 2 self-contained units, known as
a duplex, and used solely for habitation.
(2) Subsection (1) (a) includes a
dwelling used solely for habitation by a single household— (a) part of which
is used or available for use as a furnished room or furnished rooms; or
(b)
with a single self-contained flat.
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