# The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995, 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 —
(a) forms part of a single property which includes another dwelling; and
(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.
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..”

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Source: https://www.legislation.gov.uk/uksi/1995/619/article/6 (the official version)
Page: https://openlegislation.uk/council-tax-discount-disregards-and-exempt-dwellings-amendment-order-1995/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.