What if Council Tax was purely a commercial tax?

Telegram group; for exploring, learning & supporting
https://t.me/CouncilTaxScam

Local government finance act Chapter 1, section 2, Chargeable Dwellings.
https://www.legislation.gov.uk/ukpga/1992/14/contents

EXPLANATORY MEMORANDUM TO
THE NON-DOMESTIC RATING (DEFINITION OF DOMESTIC PROPERTY)
(ENGLAND) ORDER 2022
2022 No. 217 (link is unavailable!)

Chapter 10, exempt goods
https://archive.org/details/counciltaxhandbo0000alan/page/228/mode/2up?view=theater