Council tax liability and void properties – Hardwicke Chambers

Posted May 13th, 2014 in charities, council tax, housing, local government, news, regulations, taxation by sally

‘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.’

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Hardwicke Chambers, 30th April 2014