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.