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The Council Tax (Exempt Dwellings) (Amendment) (No. 2) Order 1999
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- 1999 No. 1522
- Article 2
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Dwellings undergoing repair or alteration
2. In article 3 of the Council Tax (Exempt Dwellings) Order 1992(1), for Class A there is substituted–
“Class A:
(1) A vacant dwelling which–
(a)requires, or is undergoing, or has undergone, major repair work to render it habitable, or
(b)is undergoing or has undergone structural alteration,
and which complies with the condition set out in paragraph (2).
(2) The condition mentioned in paragraph (1) is that the dwelling has been vacant for a continuous period, being the shorter of–
(a)a period of 12 months, and
(b)a period beginning on the day on which the dwelling became vacant, and ending with the expiry of six months beginning on the day on which such major repair work or structural alteration was substantially completed.
(3) For the purposes of paragraphs (1) and (2) above, “major repair work” includes structural repair work.”
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