C2C3C4Part I Council Tax: England and Wales
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts.3,4.
Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3
C1Chapter I Main provisions
Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49
Chargeable dwellings
4 Dwellings chargeable to council tax.
1
Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.
2
In this Chapter—
“chargeable dwelling” means any dwelling in respect of which council tax is payable;
“exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.
3
For the purposes of subsection (2) above, a class of dwellings may be prescribed by reference to such factors as the Secretary of State sees fit.
4
Without prejudice to the generality of subsection (3) above, a class of dwellings may be prescribed by reference to one or more of the following factors—
a
the physical characteristics of dwellings;
b
the fact that dwellings are unoccupied or are occupied for prescribed purposes or are occupied or owned by persons of prescribed descriptions.
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).