Explanatory note

This order concerns exemptions from liability for the council tax payable from 1st April 1993 under the Local Government Finance Act 1992. The order prescribes classes of dwellings for which no council tax is payable.

The classes relate to unoccupied dwellings–

• which have been recently erected or to which works have been carried out (Class A);

• which have been unoccupied for less than 6 months (Classes B and C);

• which are the homes of people living or detained elsewhere in specified circumstances (Classes D, E and I);

• where someone has died (Class F);

• where occupation is prohibited (Class G);

• which are being kept for occupation for ministers of religion (Class H);

• which are the homes of people resident elsewhere to take care of others (Class J);

• which are the homes of students resident elsewhere for the purposes of their studies (Class K);

• which are in the possession of a mortgagee (Class L).

An occupied dwelling is exempt if it is a hall of residence (Class M), wholly occupied by students (Class N), or if it is part of armed forces accommodation (Class O).