Part ICouncil Tax: England and Wales
Chapter IMain provisions
Chargeable dwellings
4Dwellings 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.