I'm quite happy to say that we need go no further than the Local Government and Finance Act 1992 Reg 4, Chargeable Dwellings.
. — (1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling
That leads on to the Council Tax (Exempt Dwellings) Order 1992 Class U (inseteted by way of SI in 1999.)
“Class U: (1) a dwelling occupied only– (a) by one or more severely mentally impaired persons, where, but for this Order, either such a person, or a relevant person, would be liable to pay the council tax; or (b) by one or more severely mentally impaired persons, together with one or more relevant persons.
CPAG have happily confirmed the situation and no charge exists as the dwelling falls outside of those to which a charge applies. i.e. No need to consider The Council Tax (Liability for Owners) Regs 1992, or Barnes V Sheffield Or (chuck) Norris and (chuck) Norris V Birmingham CC.
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