{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-order-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-order-1992/note.json",
  "legislation": "uksi/1992/558",
  "legislation_title": "The Council Tax (Exempt Dwellings) Order 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe classes relate to unoccupied dwellings–\nwhich have been recently erected or to which works have been carried out (Class A);\nwhich have been unoccupied for less than 6 months (Classes B and C);\nwhich are the homes of people living or detained elsewhere in specified circumstances (Classes D, E and I);\nwhere someone has died (Class F);\nwhere occupation is prohibited (Class G);\nwhich are being kept for occupation for ministers of religion (Class H);\nwhich are the homes of people resident elsewhere to take care of others (Class J);\nwhich are the homes of students resident elsewhere for the purposes of their studies (Class K);\nwhich are in the possession of a mortgagee (Class L).\nAn 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).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/558/note",
    "retrieved_at": "2026-10-29T14:26:52.788600+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."
}