Explanatory note

Section 4 of the Local Government Act 1992 enables the Secretary of State to prescribe by order classes of dwellings in respect of which no council tax is payable. The Council Tax (Exempt Dwellings) Order 1992, as amended in 1997, provides that a separate unit within a single property which is occupied by a dependant relative of a resident of the property is so exempt from the tax. Article 2 amends the 1992 Order to make new provision for the relationships with the taxpayer which will qualify for exemption.

The Council Tax (Discount Disregards) Order 1992 provides for the conditions to be fulfilled where an apprentice is to be disregarded for the purposes of discount, which has the effect of reducing the amount of council tax payable in respect of a dwelling in which he is resident. Article 3 raises from £130 to £160 the maximum weekly sum by way of salary or allowance which is applicable for the purposes of the definition of “apprentice” under the Order.