Article 4 Exempt Dwellings
In article 3–
for Class A there is substituted the following–
“Class A:
(1)a vacant dwelling which
(a)requires or is undergoing major repair works to render it habitable;
(b)is undergoing structural alteration which has not been substan tially completed; or
(c)has been vacant for a continuous period of less than six months commencing on the day on which such repair works were, or such structural alteration was, substantially completed;
(2)In paragraph (1) “major repair works” includes structural repair works;”;
for Class C there is substituted the following–
“Class C: a vacant dwelling which has been such for a continuous period of less than six months ending immediately before the day in question;”;
for sub-paragraph (b) of paragraph (1) of Class D there is substituted the following–
“(b)was previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such;”;
for Class F there is substituted the following–
“Class F: an unoccupied dwelling in relation to which a person is a qualifying person in his capacity as personal representative and no person is a qualifying person in any other capacity, and–
- (a)
no grant of probate or of letters of administration has been made, or
- (b)
less than six months have elapsed since the day on which such a grant was made;”;
for Class K there is substituted the following–
“Class K: an unoccupied dwelling–
- (a)
which was last occupied as the sole or main residence of a qualifying person (“the last occupier”); and
- (b)
in relation to which every qualifying person is a student and either–
- (i)
has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; or
- (ii)
has become a student within six weeks of the day mentioned in sub-paragraph (i);”;
for paragraph (b) of Class M there is substituted the following–
“(b)the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided;”;
for Class N there is substituted the following–
“Class N:(1)a dwelling which is either–
(a)occupied by one or more residents all of whom are relevant persons; or
(b)occupied only by one or more relevant persons as term time accommodation;
for the purposes of paragraph (1)–
- (a)
“relevant person” means a student or a person to whom Class C (school and college leavers) of regulation 3(1) of the Council Tax (Additional Provision for Discount Disregards) Regulations 1992, applies;
- (b)
a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he–
- (i)
holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and
- (ii)
has previously used or intends to use the dwelling as term time accommodation;”f1
Annotations
Footnotes
- f1
- f2
-
Class P is added by S.I. 1992/2941.
- f3
-
1914 c. 59 and 1986 c. 45.