OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

Section 4 of the Local Government Finance Act 1992 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.

With effect from 1st April 2000, by virtue of this Order (which extends to England only and replaces S.I. 1999/1522 in England), Class A in article 3 of that Order limits to a maximum of twelve months the exemption for a vacant dwelling subject to structural alteration or requiring or subject to major repair work.