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The Council Tax (Exempt Dwellings) (Amendment) Order 1994
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- UK Statutory Instruments
- 1994 No. 539
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order amends the Council Tax (Exempt Dwellings Order) 1992 which prescribes classes of dwellings for which no council tax is payable. The principal amendments are described below.
Classes D, E, I and J are extended to apply where the former occupier is the freeholder, leaseholder or licensee of the dwelling, whether or not he is also the person who would be liable to pay council tax in respect of it.
Class F (unoccupied dwellings in cases where someone has died) is extended to apply where the deceased was the freeholder, leaseholder or licensee of the dwelling, but restricted to cases where the dwelling has been unoccupied since the date of death.
Class M is extended to apply to halls of residence owned or managed by charitable bodies.
Class R is added, exempting a dwelling which consists of a pitch or mooring and which is not occupied by a caravan or boat.
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