C2C3C4Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C2

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C3

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C4

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

Annotations:
Modifications etc. (not altering text)
C1

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.