2012 No. 2965
Council Tax, England

The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012

Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred by section 4 of the Local Government Finance Act 19921, makes the following Order:

Citation, commencement and application1.

(1)

This Order may be cited as the Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 and shall come into force on 1st April 2013.

(2)

This Order applies in relation to England only.

Amendment of the Council Tax (Exempt Dwellings) Order 19922.

(1)

The Council Tax (Exempt Dwellings) Order 19922 is amended in accordance with paragraphs (2) and (3).

(2)

In article 2, omit paragraph (2).

(3)

In article 3, omit classes A and C.

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis
Parliamentary Under Secretary of State
Department for Communities and Local Government
EXPLANATORY NOTE
(This note is not part of the Order)

This Order amends the Council Tax (Exempt Dwellings) Order 1992 as it applies to billing authorities in England. That Order exempts certain classes of dwellings so that they are not liable for council tax. This amendment removes two of the classes from the Order – Classes A and C - so that they are no longer exempt from council tax. Class A covered, for a 12 month period, empty homes requiring or undergoing major repair work, or undergoing structural alteration, or having undergone either if less than 6 months had elapsed since the works were substantially completed. Class C covered empty homes for a six month period or less.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.