OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

Section 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.

With effect from 1st April 2000 this Order, which replaces S.I. 1999/1522 and applies to Wales only, substitutes a new Class A in article 3 of the principal Order so as to limit to a maximum of twelve months the exemption for a vacant dwelling subject to major repair work or structural alteration.