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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 dwelling which satisfies the requirement set out in paragraph (2) but which has not been such a dwelling for a continuous period of twelve months or more ending immediately before the day in question;

(2) the requirement referred to in paragraph (1) is that the dwelling is vacant and –

(a)requires or is undergoing major repair work to render it habitable, or

(b)is undergoing structural alteration, or

(c)has undergone either major repair work to render it habitable or structural alteration and fewer than six months have elapsed since the date on which the work was substantially completed and the dwelling has remained vacant continuously since that date;

(3) for the purposes of paragraph (2) above “major repair work” includes structural repair work;.

(1)

S.I. 1992/558. Relevant amendments are by S.I. 1993/150 and S.I. 1999/1522.