Explanatory note

This Order amends the Council Tax (Exempt Dwellings) Order 1992 (“the 1992 Order”) as it applies to billing authorities in England. The 1992 Order exempts certain classes of dwellings so that they are not liable for council tax.

Article 2 of this Order amends the 1992 Order by substituting a new Class G in Article 3 of the 1992 Order. This new Class G clarifies that where a planning condition prevents occupancy of a dwelling, and the dwelling is unoccupied, the dwelling will be exempt from council tax. In all other respects the new Class G operates in the same way as the old.

The amendments made by this Order have effect in relation to financial years beginning on or after 1st April 2007.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies; neither does it have significant financial impact on any public bodies.