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The Council Tax (Exempt Dwellings) Order 1992 in Wales

S.I. 1992/558 · Made 9 March 1992 · Extends to England and Wales

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COUNCIL TAX, ENGLAND AND WALES

Made 9th March 1992

Laid before Parliament 10th March 1992

Coming into force 31st March 1992

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 4 of the Local Government Finance Act 1992f1and of all other powers enabling them in that behalf, hereby make the following Order–

Annotations to the whole text

Footnotes

f1

1992 c. 14.

Contents

  1. 1Article 1
  2. Signature
  3. Explanatory note

1I1

F1(1)

This Order may be cited as the Council Tax (Exempt Dwellings) Order 1992 and shall come into force on 31st March 1992.

F2(2)

This Order applies in relation to England.

Signature

Michael Heseltine

Secretary of State for the Environment

9th March 1992

David Hunt

Secretary of State for Wales

9th March 1992

Explanatory note

(This note is not part of the Order)

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).