# The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995, Note: Explanatory note


(This note is not part of the Order)
Section 11(5) of the Local Government Finance Act 1992 provides that Schedule 1 to the Act shall have effect for determining who shall be disregarded for the purposes of determining whether the amount of council tax payable in respect of a dwelling shall be subject to a discount.
Paragraphs 2 and 4 of Schedule 1 provide respectively that a person who is severely mentally impaired or who is a student shall be disregarded for the purposes of discount if he fulfils such conditions as may be prescribed by the Secretary of State by order. The Council Tax (Discount Disregards) Order 1992 prescribes conditions for the purposes of paragraphs 2 and 4.
Articles 2 to 4 of this Order amend these conditions.
Section 4 of the 1992 Act provides that the Secretary of State may prescribe by order classes of dwellings for which no council tax is payable. The Council Tax (Exempt Dwellings) Order 1992 prescribes such classes of dwellings.
Article 4 amends Class N in article 3 of that Order in relation to a person who is the spouse of a student and who is not a British citizen and article 5 adds Classes S, T and U in relation to dwellings occupied only by persons aged under 18, unoccupied annexes and dwellings occupied only by the severely mentally impaired, respectively.

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