Council Tax; campaign

The local government finance act 1992 s3, 1988 (s66 1 a) general rates act 1967 provides the definitions of dwellings that are subject to rates - taxation with the exception that the LGFA 1988 s66 1 a removed domestic property from rating. This latter is confirmed in Martin & Ors v Hewitt para 1 & 6 and in Halsbury's law . There is no definition for a principle & only home found in the legislation and regulations but it is found in the taking control of goods regs 2013 and a list of property items that shows the principle and only home is exempt.
HMRC provide listing officers information about property (believed to be gathered from Land Registry) those listing officers have to rate and band property = THE ACT CITED ABOVE is not non domestic ratings and council tax - it is simply and only council tax. The Local Billing Authority under the guise of local councils are obligated to check the lists and ensure that exempt property is not on them... misrepresenting the legislation!