http://www.legislation.gov.uk/uksi/1992/558The Council Tax (Exempt Dwellings) Order 1992Unemployed peopleCOUNCIL TAX, ENGLAND AND WALESStatute Law Database2026-04-29Expert Participation2026-04-01 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 Council Tax (Exempt Dwellings) Order 1992art. 3 Class AThe Council Tax (Exempt Dwellings) (Amendment) (No. 2) Order 1999art. 2art. 1 1992 No. 558 COUNCIL TAX, ENGLAND AND WALES The Council Tax (Exempt Dwellings) Order 1992 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 1992and of all other powers enabling them in that behalf, hereby make the following Order– 11This Order may be cited as the Council Tax (Exempt Dwellings) Order 1992 and shall come into force on 31st March 1992.2This Order applies in relation to England. 21For the purposes of this Order–“the Act” means the Local Government Finance Act 1992;“caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960;“introductory tenant” means a tenant within the meaning of Chapter I of Part V of the Housing Act 1996;“qualifying person” means a person who would, but for the provisions of this Order, be liable for the council tax in respect of a dwelling on a particular day as the owner, whether or not jointly with any other person;“relevant absentee” in relation to a dwelling means a person who is detained elsewhere in the circumstances mentioned in Class D(1)(a) of article 3 or who has his sole or main residence elsewhere in any of the circumstances mentioned in Class E(a), Class I(a) or Class J(a) of that article; “relevant Ukrainian person” means a person—who holds permission to enter or to stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route in Appendix Ukraine Scheme of the Immigration Rules; orin respect of whom another person is eligible for a thank you payment in accordance with guidance entitled “Homes for Ukraine: Ukraine Permission Extension scheme - guidance for councils” published by the Ministry of Housing, Communities and Local Government on 24th February 2025; “secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985;“single property” means property which would apart from the Council Tax (Chargeable Dwellings) Order 1992 be one dwelling within the meaning of section 3 of the Act;“statutory tenant” means a statutory tenant within the meaning of the Rent Act 1977 or the Rent (Agriculture) Act 1976;“tenant” means a person who—has a leasehold interest in a dwelling which was granted for a term of less than six months;is a secure , introductory or statutory tenant of a dwelling; orhas a contractual licence to occupy a dwelling;...an “unoccupied dwelling” means , subject to paragraph (3) and (3A) below, a dwelling in which no one lives and “occupied” shall be construed accordingly;“student” means a person falling within the definition of student in paragraph 4 of Schedule 1 of the Act.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3For the purposes of Classes B and F of article 3, in considering whether a dwelling has been unoccupied for any period, any one period, not exceeding six weeks, during which it was occupied shall be disregarded.3AFor the purposes of Classes B, D, E, F, H, I, J, K, L, Q and T of article 3, in considering whether a dwelling is unoccupied, any occupation by a relevant Ukrainian person is to be disregarded.4For the purposes of Class W a relative shall be regarded as dependent if he is—aaged 65 years or more, orbseverely mentally impaired with the meaning given in paragraph 2 of Schedule 1 to the Act, orcsubstantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).5For the purposes of Class W a person is to be regarded as the relative of another if—ahe is the spouse or civil partner of that person, orbhe is that person’s parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, orche is that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece;and—ia relationship by marriage or civil partnership shall be treated as a relationship by blood;iia relationship between two persons living together as if they were a married couple or civil partners shall be treated as a relationship by marriage or civil partnership;iiithe stepchild of a person shall be treated as his child andivthe child of the civil partner of a person (here “A”) shall be treated as A’s child. 3A dwelling is an exempt dwelling for the purposes of section 4 of the Act on a particular day if on that day it falls within one of the following classes–
Class A:...
Class B:a dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months ... and was last occupied in furtherance of the objects of the charity;
Class C:. . .
Class D:(1) an unoccupied dwelling which either—would be the sole or main residence of a person who is an owner or tenant of the dwelling and is detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act but for his detention, orwas previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such;
(2) for the purposes of paragraph (1) above, a dwelling shall be regarded as unoccupied if its only occupant or occupants are persons detained elsewhere in the circumstances there mentioned;
Class E:an unoccupied dwelling which was previously the sole or main residence of a person who is an owner or tenant of the dwelling and who— has his sole or main residence elsewhere in the circumstances specified in paragraphs 6 or 7 of Schedule 1 to the Act or in accommodation provided in Scotland by a care home service within the meaning of paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010; and has been a relevant absentee for the whole of the period since the dwelling last ceased to be his sole or main residence;
Class F:(1) an unoccupied dwelling—which has been unoccupied since the date of death of a person (“the deceased”); andin relation to which one of the conditions set out in paragraph (2) below is satisfied;
(2) the conditions referred to in paragraph (1) above are, subject to paragraph (3) below, that—(a) the deceased had, at the date of his death, a freehold interest in the dwelling, or a leasehold interest in the dwelling which was granted for a term of six months or more, andno person a qualifying person in respect of the dwelling; ora person is a qualifying person in respect of the dwelling acting in his capacity as executor or administrator, and no person is a qualifying person in any other capacity; orthe deceased was a tenant of the dwelling at the date of his death, and an executor or administrator acting in his capacity as such is liable for rent or, as the case may be, a licence fee, for the day;
(3) sub-paragraph (a)(ii) and (b) of paragraph (2) above shall only apply, in a case where a grant of probate or letters of administration has been made, if less than six months have elapsed since the date of the grant;
Class G:an unoccupied dwelling—the occupation of which is restricted by a condition which—prevents occupancy, and(is imposed by any planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990; orthe occupation of which is otherwise prohibited by law; orwhich is kept unoccupied by reason of other action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it;
Class H:an unoccupied dwelling which is held for the purpose of being available for occupation by a minister of any religious denomination as a residence from which to perform the duties of his office;
Class I:an unoccupied dwelling which was previously the sole or main residence of a person who is an owner or tenant of the dwelling and who—for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder has his sole or main residence in another place (not being a hospital, care home, independent hospital or hostel within the meaning of paragraphs 6 or 7 of Schedule 1 to the Act or accommodation provided in Scotland by a care home service within the meaning of paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010; andhas been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;
Class J:an unoccupied dwelling which was previously the sole or main residence of a person who is an owner or tenant of the dwelling and who—has his sole or main residence in another place for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; andhas been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;
Class K:an unoccupied dwelling—which was last occupied as the sole or main residence of a qualifying person (“the last occupier”); andin relation to which every qualifying person is a student and either—has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; orhas become a student within six weeks of the day mentioned in sub-paragraph (i);
Class L:an unoccupied dwelling where a mortgagee is in possession under the mortgage;
Class M:a dwelling comprising a hall of residence provided predominantly for the accommodation of students which is either—owned or managed by an institution within the meaning of paragraph 5 of Schedule 1 to the Act or by a body established for charitable purposes only; orthe subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided;
Class N:(1) a dwelling which is either—occupied by one or more residents all of whom are relevant persons; oroccupied only by one or more relevant persons as term time accommodation;
(2) for the purposes of paragraph (1)—“relevant person” means—a student;a student’s spouse , civil partner, or dependant being in each case a person who is not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits; ...a person to whom Class C (school and college leavers) of regulation 3(1) of the Council Tax (Additional Provision for Discount Disregards) Regulations 1992 applies; or where there are other residents of the dwelling who fall within (i), (ii) or (iii) above, a relevant Ukrainian person; a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he—holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; andhas previously used or intends to use the dwelling as term time accommodation;
Class O:a dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952.
Class P:(1) a dwelling in respect of which at least one person, who would be liable to pay council tax but for this article, satisfies the condition set out in paragraph (2);
(2) the condition referred to in paragraph (1) is that the person has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.
Class Q:an unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.
Class R:a dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat.
Class S:dwelling occupied only by a person or persons aged under 18 or one or more such persons together with one or more relevant Ukrainian persons.
Class T:an unoccupied dwelling which—forms part of a single property which includes another dwelling; andmay not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and County Planning Act 1990.
Class U:(1) a dwelling occupied only—by one or more severely mentally impaired persons, where, but for this Order, either such a person, or a relevant person, would be liable to pay the council tax; orby one or more severely mentally impaired persons, together with one or more relevant persons.
(2) For the purposes of paragraph (1) above— “relevant person” means—a person falling within paragraphs (i), (ii) or (iii) of paragraph (2)(a) of Class N above; ora relevant Ukrainian person; and“severely mentally impaired” has the meaning given in paragraph 2 of Schedule 1 to the Act.
Class V:(1) a dwelling in respect of which at least one person, who would be liable to pay council tax but for this class, satisfies the conditions set out in paragraphs (2) and (3);
(2) the condition referred to in paragraph (1) is that the person—is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, oris a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966,is a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968, oris, in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 1968, within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act, oris a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985, oris the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996,and is not—a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; ora person who under the British Nationality Act 1981 is a British subject; ora British protected person (within the meaning of that Act); ora permanent resident of the United Kingdom;
(3) the condition referred to in paragraph (1) is that there is no other dwelling in the United Kingdom which is the main residence of that person, or is the main residence within the United Kingdom of that person;
Class W: a dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependent relative of a person who is resident in that other dwelling, or as the case may be, one of those other dwellings.
 Michael Heseltine Secretary of State for the Environment 9th March 1992 David Hunt Secretary of State for Wales 9th March 1992 (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).

1992 c. 14. Relevant definitions for the purposes of paragraph 4 of Schedule 1 are to be found in S.I. 1992/548. Additional provisions for the purposes of paragraph 1 of Schedule 1 are contained in S.I. 1992/548. The bodies prescribed for the purposes of this definition are set out in S.I. 1992/548. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Art. 1 in force at 31.3.1992, see art. 1Art. 2 in force at 31.3.1992, see art. 1Art. 3 in force at 31.3.1992, see art. 1Art. 3 Class P added (27.11.1992) by The Council Tax (Exempt Dwellings) (Amendment) Order 1992 (S.I. 1992/2941), arts. 1, 2(b)Words in art. 3 Class O added (27.11.1992) by The Council Tax (Exempt Dwellings) (Amendment) Order 1992 (S.I. 1992/2941), arts. 1, 2(a)Words in art. 3 Class D substituted (24.2.1993) by The Council Tax (Exempt Dwellings) (Amendment) Order 1993 (S.I. 1993/150), arts. 1, 4(c)Art. 3 Class K substituted (24.2.1993) by The Council Tax (Exempt Dwellings) (Amendment) Order 1993 (S.I. 1993/150), arts. 1, 4(e)Words in art. 3 Class M substituted (24.2.1993) by The Council Tax (Exempt Dwellings) (Amendment) Order 1993 (S.I. 1993/150), arts. 1, 4(f)Art. 3 Class N substituted (24.2.1993) by The Council Tax (Exempt Dwellings) (Amendment) Order 1993 (S.I. 1993/150), arts. 1, 4(g)Art. 3 Class Q added (24.2.1993) by The Council Tax (Exempt Dwellings) (Amendment) Order 1993 (S.I. 1993/150), arts. 1, 4(h)Art. 2(2)(3) substituted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(b)Words in art. 2(1) inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(i)Words in art. 2(1) inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(ii)Words in art. 2(1) revoked (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(iii)Words in art. 2(1) inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(iv)Art. 3 Class R added (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(f)Words in art. 3 Class B revoked (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(a)Words in art. 3 Class D substituted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(b)Words in art. 3 Class E substituted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(c)Words in art. 3 Class J substituted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(c)Art. 3 Class F substituted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(d)Words in art. 3 Class M inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 4(e)Art. 3 Classes S-U inserted (1.4.1995) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995 (S.I. 1995/619), arts. 1(2), 6Words in art. 3 Class N substituted (1.4.1995) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995 (S.I. 1995/619), arts. 1(2), 5Words in art. 2(1) inserted (12.2.1997) by The Housing Act 1996 (Consequential Amendments) Order 1997 (S.I. 1997/74), art. 1, Sch. para. 13(a)Word in art. 2(1) inserted (12.2.1997) by The Housing Act 1996 (Consequential Amendments) Order 1997 (S.I. 1997/74), art. 1, Sch. para. 13(b)Art. 3 Classes V, W inserted (1.4.1997) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997 (S.I. 1997/656), arts. 1(2), 3(4)Art. 2(4)(5) inserted (1.4.1997) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997 (S.I. 1997/656), arts. 1(2), 3(3)Words in art. 2(1) inserted (1.4.1997) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997 (S.I. 1997/656), arts. 1(2), 3(2)Art. 2(5) substituted (1.4.1998) by The Council Tax (Exempt Dwellings and Discount Disregards) (Amendment) Order 1998 (S.I. 1998/291), arts. 1, 2Art. 3 Class U substituted (1.4.1999) by The Council Tax (Exempt Dwellings) (Amendment) Order 1999 (S.I. 1999/536), arts. 1, 2Art. 3 Class I substituted (E.) (1.1.2004) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) (Amendment) (England) Order 2003 (S.I. 2003/3121), arts. 1(1), 3Words in art. 2(5)(a) inserted (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(2)(a)Words in art. 2(5)(i) inserted (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(2)(b)Art. 2(5)(iv) and word added (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(2)(d)Words in art. 3 Class E substituted (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(3)(a)Words in art. 3 Class N inserted (E.) (10.12.2005) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(3)(b)(i)Word in art. 3 Class N substituted (E.) (10.12.2005) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(3)(b)(ii)Art. 3 Class G substituted (E.) (1.4.2007) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2006 (S.I. 2006/2318), arts. 1(1), 2(2)Words in art. 3 Class E substituted (E.) (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 17(a)Words in art. 3 Class I substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 17(b)Art. 2(2) omitted (E.) (1.4.2013) by virtue of The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 (S.I. 2012/2965), arts. 1(1), 2(2)Art. 3 Class A omitted (E.) (1.4.2013) by virtue of The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 (S.I. 2012/2965), arts. 1(1), 2(3)Art. 3 Class C omitted (E.) (1.4.2013) by virtue of The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 (S.I. 2012/2965), arts. 1(1), 2(3)Art. 2(5)(ii) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 43Art. 2(3A) inserted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(2)(b) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))Words in art. 2(1) inserted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(2)(a)(ii) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))Word in art. 3 Class N omitted (E.) (12.4.2022) by virtue of The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(3)(a)(i) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))Words in art. 3 Class N inserted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(3)(a)(ii) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))Words in art. 3 Class S inserted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(3)(b) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))Words in art. 3 Class U substituted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(3)(c) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))This version of this provision applies to England only; a separate version has been created for Wales onlyThis version of this provision applies to Wales only; a separate version has been created for England onlyThis version of this provision applies to England only; a separate version has been created for Wales onlyThis version of this provision applies to Wales only; a separate version has been created for England onlyWords in art. 2(1) substituted (E.) (25.3.2025) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025 (S.I. 2025/242), regs. 1(1), 3Art. 1 renumbered as art. 1(1) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 4(2)(a)Art. 1(2) inserted (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 4(2)(b)Art. 2 remains in force only in the form in which it applies in relation to England by virtue of the amendments made (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 4(3)Art. 3 remains in force only in the form in which it applies in relation to England by virtue of the amendments made (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 4(4)(5)