Article 2 Students and the severely mentally impaired

In article 3 of the Council Tax (Exempt Dwellings) Order 1992^f1, for Class U there is substituted–

“Class U:

(1)

a dwelling occupied only–

(a)

by one or more severely mentally impaired persons, where, but for this Order, either such a person, or a relevant person, would be liable to pay the council tax; or

(b)

by one or more severely mentally impaired persons, together with one or more relevant persons.

(2)

For the purposes of paragraph (1) above–

(a)

“relevant person” has the meaning given by paragraph 2(a) of Class N above, and

(b)

“severely mentally impaired” has the meaning given in paragraph 2 of Schedule 1 to the Act.”