ABSTRACT
This chapter describes the types of property in respect of which liability arises — mainly on the occupier. It identifies dwellings and other property for which a charge to council tax arise. The chapter then explains the issues of working at or from home. Although most dwellings are houses or flats, a miscellany of other less usual properties are caught, such as, caravans and houseboats. Case law interprets the concept of "dwelling" for council tax purposes. The provisions of the non-domestic rating Act, that is, the Local Government Finance Act 1988, cover short stay accommodation and self-catering accommodation in subsection 66(2) and 66(2B) respectively. The subsections set out criteria for such property to be non-domestic. Section 95 of the Immigration and Asylum Act 1999 provides that the owner of accommodation provided for asylum seekers is liable for council tax, not the resident asylum seeker. Composite property is a hybrid property comprising part non-domestic and part domestic.
