This chapter deals with the concept of the 'chargeable dwelling', which is the unit of taxable property for council tax purposes. It considers how a 'dwelling' is to be identified, and then looks at which dwellings will be exempt. The chapter explains briefly on valuation lists and the valuation of dwellings for council tax purposes. Council tax is, fundamentally, a tax payable in respect of dwellings. A dwelling which has fallen into dereliction may therefore cease to be a dwelling altogether. If a dwelling is an exempt dwelling, it will not be a chargeable dwelling and therefore no liability to pay council tax will arise in respect of it. In addition to the provisions dealing with the disaggregation of single properties, provision has also been made to aggregate multiple properties into one dwelling. LGFA 1992 takes the approach of applying the completion notice regime for the purposes of non-domestic rates to dwellings, subject to a number of small modifications.