For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—
The conditions are—
A billing authority's first determination under this section must be made at least one year before the beginning of the financial year to which it relates.
In exercising its functions under this section a billing authority must have regard to any guidance issued by the Secretary of State.
Where a determination under this section has effect in relation to a class of dwellings—
A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.
Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in the area.
The notice must be published before the end of the period of 21 days beginning with the date of the determination.
The validity of the determination is not affected by a failure to comply with subsection (7) or (8).