{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-order-1993/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-order-1993/note.json",
  "legislation": "uksi/1993/150",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Amendment) Order 1993",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-order-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Council Tax (Exempt Dwellings) Order 1992 which prescribes classes of dwelling for which no council tax is payable. The amendments substitute new classes for existing classes A, C, F, K, and N, amend classes D and M and add a further class, Class Q.\nClass A (which formerly exempted unoccupied dwellings on which work had been undertaken) is substantially amended. The main changes are that the six months' exemption now runs from the date of substantial completion of the works rather than from the effective date of a list alteration and that newly erected dwellings are no longer included in this class but may fall within Class C.\nClass C is amended to cover dwellings which are vacant and have been so for less than six months; the start date for this period is no longer specified as the day before the dwelling ceased to be occupied.\nClass D is amended to clarify that paragraph (1)(b) refers to the owner who is detained and not to any other person.\nClass F (unoccupied dwellings in cases where someone has died) is limited to instances where the only person who would otherwise be liable would be liable in his capacity as the personal representative of a deceased person.\nClass K is extended to apply not only to students but to people who have become students within six weeks of the last day of residence.\nClass M now also extends to halls of residence for which the educational institution has the right to nominate the majority of occupants.\nClass N is extended to apply to school or college leavers as well as students.\nClass Q exempts unoccupied dwellings in relation to which a trustee in bankruptcy would otherwise be liable for the council tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/150/note",
    "retrieved_at": "2026-10-29T14:06:20.967798+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}