{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-order-1999/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-order-1999/note.json",
  "legislation": "uksi/1999/536",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Amendment) Order 1999",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-amendment-order-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 4 of the Local Government Finance Act 1992 provides that the Secretary of State may prescribe by order classes of dwellings for which no council tax is payable. The Council Tax (Exempt Dwellings) Order 1992 prescribes such classes of dwellings.\nWith effect from 1st April 1999, article 2 amends Class U, so that a dwelling which is exempt by reason of being occupied by one or more persons who are severely mentally impaired does not lose its exemption if it is also occupied by, or owned by, one or more students.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/536/note",
    "retrieved_at": "2026-10-29T10:59:38.642522+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."
}