Section 4 Dwellings chargeable to council tax.

Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

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.

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.

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—