The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012
| Jurisdiction | UK Non-devolved |
2012 No. 2965
Council Tax, England
The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012
Made 26th November 2012
Laid before Parliament 30th November 2012
Coming into force 1st April 2013
The Secretary of State, in exercise of the powers conferred by section 4 of the Local Government Finance Act 19921, makes the following Order:
Citation, commencement and application
1.—(1) This Order may be cited as the Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 and shall come into force on 1st April 2013.
(2) This Order applies in relation to England only.
Amendment of the Council Tax (Exempt Dwellings) Order 1992
2.—(1) The Council Tax (Exempt Dwellings) Order 19922is amended in accordance with paragraphs (2) and (3).
(2) In article 2, omit paragraph (2).
(3) In article 3, omit classes A and C.
Brandon Lewis
Parliamentary Under Secretary of State
Department for Communities and Local Government
26th November 2012
EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the Council Tax (Exempt Dwellings) Order 1992 as it applies to billing authorities in England. That Order exempts certain classes of dwellings so that they are not liable for council tax. This amendment removes two of the classes from the Order – Classes A and C - so that they are no longer exempt from council tax. Class A covered, for a 12 month period, empty homes requiring or undergoing major repair work, or undergoing structural alteration, or having undergone either if less than 6 months had elapsed since the works were substantially completed. Class C covered empty homes for a six month period or less.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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