Council Tax (Exempt Dwellings) Order 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/558 |
1992 No. 558
COUNCIL TAX, ENGLAND AND WALES
The Council Tax (Exempt Dwellings) Order 1992
Made 9th March 1992
Laid before Parliament 10th March 1992
Coming into force 31th March 1992
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 4 of the Local Government Finance Act 19921and of all other powers enabling them in that behalf, hereby make the following Order–
1. This Order may be cited as the Council Tax (Exempt Dwellings) Order 1992 and shall come into force on 31st March 1992.
2.—(1) For the purposes of this Order–
“the Act” means the Local Government Finance Act 1992;
“qualifying person” means a person who would, but for the provisions of this Order, be liable for the council tax in respect of a dwelling on a particular day as the owner, whether or not jointly with any other person;
“relevant absentee” in relation to a dwelling means a person who is detained elsewhere in the circumstances mentioned in Class D(1)(a) of article 3 or who has his sole or main residence elsewhere in any of the circumstances mentioned in Class E(a), Class I(a) or Class J(a) of that article;
“the last occupation day”, subject to paragraph (2), means the day before the dwelling concerned ceased to be occupied;
an “unoccupied dwelling” means a dwelling in which no one lives and “occupied” shall be construed accordingly;
“student” means a person falling within the definition of student in paragraph 4 of Schedule 1 of the Act2.
(2) For the purpose of determining the last occupation day, any period of less than 6 weeks within which the dwelling concerned was occupied shall be disregarded.
3. A dwelling is an exempt dwelling for the purposes of section 4 of the Act on a particular day if on that day it falls within one of the following classes–
Class A: |
(1) a dwelling which is and has been both unoccupied, other than for any period of less than 6 weeks, and substantially unfurnished for a period of less than 6 months since– (a) the effective date of any alteration of the valuation list arising from the carrying out of relevant works; or (b) if there has been no such alteration of the list because relevant works were carried out before 1st April 1993, the date of completion of such works; |
(2) in paragraph (1) “relevant works” means the erection or structural alteration of or repair works to the dwelling; |
|
Class B: |
a dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months since the last occupation day, and was last occupied in furtherance of the objects of the charity; |
Class C: |
a dwelling which is unoccupied and has been so for a period of less than 6 months since the last occupation day and which is substantially unfurnished and has been so throughout that period; |
Class D: |
(1) an unoccupied dwelling which either– (a) would be the sole or main residence of a qualifying person detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act3but for his detention, or (b) was previously the sole or main residence of such a person, if he has been a relevant absentee for the whole period since it last ceased to be such; |
(2) for the purposes of paragraph (1) above, a dwelling shall be regarded as... |
To continue reading
Request your trial