Record numbers of court summons...

The local government finance act 1992 created a new tax, council tax. Council tax applies to chargeable dwellings; hereditaments and composite hereditaments. To aid definition the legislation retained points from the local government finance act 1988 (poll tax) and the general rates act 1966 section 115 which refers to schedule 13 and domestic dwellings. Halsbury's law shows that The local government finance act 1988 section 66 (1)(a) removed domestic property from rating and the GRA provides that domestic dwelling is such as letting rooms. A recent memorandum shows that second homes are assessed for council tax as they are domestic property, but also seems to disapply principle/primary homes!