‘Section 4 of the Local Government Finance Act 1992 (“LGF92”) provides that council tax is payable1 on any dwelling which is not an “exempt dwelling”. A dwelling is an “exempt dwelling” if it is “of a class prescribed by an order made by the Secretary of State”2 and thereby falls into one of 23 categories provided for by the Order.’
Hardwicke Chambers, 30th April 2014
Source: www.hardwicke.co.uk
