OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order amends the Council Tax (Exempt Dwellings) Order 1992 which prescribes classes of dwelling for which no council tax is payable. The principal effect of the amendment is to exempt dwellings in respect of which members of visiting forces (or their dependants where they are neither British citizens nor ordinarily resident in the United Kingdom) would otherwise be council taxpayers. A consequential amendment is made to Class O (armed forces accommodation).