Article 6 Exempt Dwellings — persons under 18, unoccupied annexes and the severely mentally impaired

In article 3 of the Council Tax (Exempt Dwellings) Order 1992, there shall be inserted, after Class R, the following—

• “Class S: dwelling occupied only by a person or persons aged under 18.

• Class T: an unoccupied dwelling which —

  1. (a)

     forms part of a single property^f1 which includes another dwelling; and

  2. (b)

     may not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and County Planning Act 1990^f2.

• Class U: a dwelling occupied only by a person or persons who is or are severely mentally impaired within the meaning given in paragraph 2 of Schedule 1 to the Local Government Finance Act 1992 and who would but for this Order be liable to pay the council tax..”