ABSTRACT
This chapter aims to describe how local taxation affects the occupiers and owners of domestic property. It explores the nature of local taxation as it affects domestic property and identifies the roles and activities in rating. The chapter describes the billing authority’s functions and examines how the exemptions and reliefs apply. Houses, flats, caravans and houseboats used as dwellings are covered by council tax. The part of any business property which has some residential accommodation, eg a caretaker’s flat, will be caught for council tax as composite property. Certain properties are by order a prescribed class of dwelling and the owner is liable for council tax. The order covers: residential care homes; religious communities; houses in multiple occupation; and resident staff. The billing authority determines the unit amount of council tax having had regard to: its estimated spending on statutory duties and discretionary opportunities.
