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Statutory Instruments

1992 No. 558

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Exempt Dwellings) Order 1992I1,I2,I4,I3,I5E1,E3,E2,E4

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 1992(1)and of all other powers enabling them in that behalf, hereby make the following Order–

1. This Order may be cited as the Council Tax (Exempt Dwellings) Order 1992 and shall come into force on 31st March 1992.

2.—(1) For the purposes of this Order–

“ the Act ” means the Local Government Finance Act 1992 ;

[F1 “ caravan ” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960 ; F1]

[F2 “ introductory tenant ” means a tenant within the meaning of Chapter I of Part V of the Housing Act 1996 ; F2]

“ 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;

[F3 “ relevant Ukrainian person ” means a person—

(a)

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; or

(b)

in 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; F3]

[F4 “ secure tenant ” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985 ; F4]

[F5 “ 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; F5]

[F4 “ statutory tenant ” means a statutory tenant within the meaning of the Rent Act 1977 or the Rent (Agriculture) Act 1976 ; F4]

[F4 “ tenant ” means a person who—

(i)

has a leasehold interest in a dwelling which was granted for a term of less than six months;

(ii)

is a secure [F6 , introductoryF6] or statutory tenant of a dwelling; or

(iii)

has a contractual licence to occupy a dwelling;F4]

F7...

an “ unoccupied dwelling ” means [F8 , subject to paragraph (3) [F9 and (3A) F9] below, F8] 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 ).

[F10 (2)F11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For 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.F10]

[F12 (3A) For 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.F12]

[F13 (4) For the purposes of Class W a relative shall be regarded as dependent if he is—

(a) aged 65 years or more, or

(b) severely mentally impaired with the meaning given in paragraph 2 of Schedule 1 to the Act, or

(c) substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).

[F14 (5) For the purposes of Class W a person is to be regarded as the relative of another if—

(a) he is the spouse [F15 or civil partnerF15] of that person, or

(b) he 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, or

(c) he is that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece;

and—

(i) a relationship by marriage [F16 or civil partnershipF16] shall be treated as a relationship by blood;

[F17 (ii) a 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;F17]

(iii) the stepchild of a person shall be treated as his childF14] [F18 and

(iv) the child of the civil partner of a person (here “A”) shall be treated as A’s child. F18,F13]]

2.—(1) For the purposes of this Order–

“ the Act ” means the Local Government Finance Act 1992 ;

[F50 “ caravan ” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960 ; F50]

[F51 “ contract-holder ” means a person who, in relation to a dwelling in Wales—

(i)

has a leasehold interest which was granted for a term of less than six months,

(ii)

has a secure contract within the meaning given by the Renting Homes (Wales) Act 2016 (see section 8 of that Act), or

(iii)

has an introductory standard contract within the meaning given by the Renting Homes (Wales) Act 2016 (see section 16 of that Act);F51]

[F52 “ introductory tenant ” means a tenant within the meaning of Chapter I of Part V of the Housing Act 1996 ; F52]

“ 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;

[F53 “ 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; F53]

[F54 “ secure tenant ” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985 ; F54]

[F55 “ 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; F55]

[F54 “ statutory tenant ” means a statutory tenant within the meaning of the Rent Act 1977 or the Rent (Agriculture) Act 1976 ; F54]

[F54 “ tenant ” means a person who—

(i)

has a leasehold interest in a dwelling which was granted for a term of less than six months;

(ii)

is a secure [F56 , introductoryF56] or statutory tenant of a dwelling; or

(iii)

has a contractual licence to occupy a dwelling;F54]

F57...

an “ unoccupied dwelling ” means [F58 , subject to paragraph (3) [F59 and (3A) F59] below, F58] 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 ).

[F60 (2) For the purposes of Classes A and C of article 3—

(a) a dwelling is vacant on any day if on the day—

(i) in the case of a dwelling consisting of a pitch occupied by a caravan or a mooring occupied by a boat, the caravan or boat is unoccupied; and

(ii) in any other case, the dwelling is unoccupied and substantially unfurnished; and

(b) in considering whether a dwelling has been vacant for any period, any one period, not exceeding six weeks, during which it was not vacant shall be disregarded.

(3) For 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.F60]

[F61 (3A) For the purposes of Classes B, D, E, F, H, I, J, K, L, Q and T of article 3, in considering whether a dwelling [F62 in EnglandF62] is unoccupied, any occupation by a relevant Ukrainian person is to be disregarded.F61]

[F63 (4) For the purposes of Class W a relative shall be regarded as dependent if he is—

(a) aged 65 years or more, or

(b) severely mentally impaired with the meaning given in paragraph 2 of Schedule 1 to the Act, or

(c) substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).

[F64 (5) For the purposes of Class W a person is to be regarded as the relative of another if—

(a) he is the spouse [F65 or civil partnerF65] of that person, or

(b) he 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, or

(c) he is that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece;

and—

(i) a relationship by marriage [F66 or civil partnershipF66] shall be treated as a relationship by blood;

[F67 (ii) a 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;F67]

(iii) the stepchild of a person shall be treated as his childF64] [F68 and

(iv) the child of the civil partner of a person (here “A”) shall be treated as A’s child. F68,F63]]

3. A 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:

F19 ...

Class B:

F20 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:F21 . . .
Class D:

(1) an unoccupied dwelling which either—

(a)

would be the sole or main residence of [F22a person who is an owner or tenant of the dwelling and isF22] detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act(3) but for his detention, or

(b)

[F23 was previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such;F23]

(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 [F24a person who is an owner or tenant of the dwelling andF24] who—

(a)

[F25 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 [F26 paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010F26] ; andF25]

(b)

has been a relevant absentee for the whole of the period since the dwelling last ceased to be his sole or main residence;

[F27 Class F:

(1) an unoccupied dwelling—

(a)

which has been unoccupied since the date of death of a person (“the deceased”); and

(b)

in 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)

(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, and

(i)

no person a qualifying person in respect of the dwelling; or

(ii)

a 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; or

(b)

the 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;F27]

[F28 Class G:

an unoccupied dwelling—

(a)

the occupation of which is restricted by a condition which—

(i)

prevents occupancy, and

(ii)

(is imposed by any planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990; or

(b)

the occupation of which is otherwise prohibited by law; or

(c)

which 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;F28]

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;

[F29 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—

(a)

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 [F30 paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010F30] ; and

(b)

has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;F29]

Class J:

an unoccupied dwelling which was previously the sole or main residence of [F31a person who is an owner or tenant of the dwelling andF31] who—

(a)

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; and

(b)

has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;

[F32 Class K:

an unoccupied dwelling—

(a)

which was last occupied as the sole or main residence of a qualifying person (“the last occupier”); and

(b)

in relation to which every qualifying person is a student and either—

(i)

has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; or

(ii)

has become a student within six weeks of the day mentioned in sub-paragraph (i);F32]

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—

(a)

owned or managed by an institution within the meaning of paragraph 5 of Schedule 1 to the Act(5) [F33or by a body established for charitable purposes onlyF33] ; or

(b)

[F34 the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided;F34]

[F35 Class N:

(1) a dwelling which is either—

(a)

occupied by one or more residents all of whom are relevant persons; or

(b)

occupied only by one or more relevant persons as term time accommodation;

(2) for the purposes of paragraph (1)—

(a)

[F36 “relevant person” means—

(i)

a student;

(ii)

a student’s spouse [F37 , civil partner,F37] or dependant being in [F38 eachF38] 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; F39...

(iii)

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;F36] [F40 or

(iv)

where there are other residents of the dwelling who fall within (i), (ii) or (iii) above, a relevant Ukrainian person;F40]

(b)

a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he—

(i)

holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and

(ii)

has previously used or intends to use the dwelling as term time accommodation;F35]

Class O:

a dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation [F41other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952F41] .

[F42 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.F42]

[F43 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.F43]

[F44 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.F44]

[F45 Class S:

dwelling occupied only by a person or persons aged under 18 [F46 or one or more such persons together with one or more relevant Ukrainian personsF46] .

Class T:

an unoccupied dwelling which—

(a)

forms part of a single property which includes another dwelling; and

(b)

may 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.

[F47 Class U:

(1) a dwelling occupied only—

(a)

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; or

(b)

by one or more severely mentally impaired persons, together with one or more relevant persons.

(2) For the purposes of paragraph (1) above—

(a)

[F48 “ relevant person ” means—

(i)

a person falling within paragraphs (i), (ii) or (iii) of paragraph (2)(a) of Class N above; or

(ii)

a relevant Ukrainian person; andF48]

(b)

“severely mentally impaired” has the meaning given in paragraph 2 of Schedule 1 to the Act. F47,F45]]

[F49 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—

(a)

is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or

(b)

is 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,

(c)

is a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968, or

(d)

is, 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, or

(e)

is 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, or

(f)

is the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996,

and is not—

(i)

a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; or

(ii)

a person who under the British Nationality Act 1981 is a British subject; or

(iii)

a British protected person (within the meaning of that Act); or

(iv)

a 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.F49]

3. A 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–

[F69 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; F69]

Class B:

F70 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;

[F71 Class C:

a vacant dwelling which has been such for a continuous period of less than six months ending immediately before the day in question;F71]

Class D:

(1) an unoccupied dwelling which either—

(a)

would be the sole or main residence of [F72a person who is an owner [F73 , tenant or contract-holderF73] of the dwelling and isF72] detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act(3) but for his detention, or

(b)

[F74 was previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such;F74]

(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 [F75a person who is an owner [F76 , tenant or contract-holderF76] of the dwelling andF75] who—

(a)

has his sole or main residence elsewhere in the circumstances specified in paragraph 6, 7, or 8 of Schedule 1 to the Act(4); and

(b)

has been a relevant absentee for the whole of the period since the dwelling last ceased to be his sole or main residence;

[F77 Class F:

(1) an unoccupied dwelling—

(a)

which has been unoccupied since the date of death of a person (“the deceased”); and

(b)

in 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)

(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, and

(i)

no person a qualifying person in respect of the dwelling; or

(ii)

a 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; or

(b)

the deceased was a tenant [F78 or contract-holderF78] 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;F77]

Class G:

an unoccupied dwelling the occupation of which is prohibited by law, or which is kept unoccupied by reason of 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;

[F79 Class I:

an unoccupied dwelling which was previously the sole or main residence of a person who is an owner [F80 , tenant or contract-holderF80] of the dwelling and who—

(a)

for the purpose of receiving personal care required by that person 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 [F81 paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010F81] ; and

(b)

has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;F79]

Class J:

an unoccupied dwelling which was previously the sole or main residence of [F82a person who is an owner [F83 , tenant or contract-holderF83] of the dwelling andF82] who—

(a)

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; and

(b)

has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;

[F84 Class K:

an unoccupied dwelling—

(a)

which was last occupied as the sole or main residence of a qualifying person (“the last occupier”); and

(b)

in relation to which every qualifying person is a student and either—

(i)

has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; or

(ii)

has become a student within six weeks of the day mentioned in sub-paragraph (i);F84]

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—

(a)

owned or managed by an institution within the meaning of paragraph 5 of Schedule 1 to the Act(5) [F85or by a body established for charitable purposes onlyF85] ; or

(b)

[F86 the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided;F86]

[F87 Class N:

(1) a dwelling which is either—

(a)

occupied by one or more residents all of whom are relevant persons; or

(b)

occupied only by one or more relevant persons as term time accommodation;

(2) for the purposes of paragraph (1)—

(a)

[F88 “relevant person” means—

(i)

a student;

(ii)

a student’s spouse [F89 , civil partner,F89] or dependant being in [F90 eachF90] 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; F91...

(iii)

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;F88] [F92 or

(iv)

where there are other residents of the dwelling who fall within (i), (ii) or (iii) above, a relevant Ukrainian person;F92]

(b)

a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he—

(i)

holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and

(ii)

has previously used or intends to use the dwelling as term time accommodation;F87]

Class O:

a dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation [F93other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952F93] .

[F94 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.F94]

[F95 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.F95]

[F96 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.F96]

[F97 Class S:

dwelling occupied only by a person or persons aged under 18 [F98 or one or more such persons together with one or more relevant Ukrainian personsF98] .

Class T:

an unoccupied dwelling which—

(a)

forms part of a single property which includes another dwelling; and

(b)

may 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.

[F99 Class U:

(1) a dwelling occupied only—

(a)

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; or

(b)

by one or more severely mentally impaired persons, together with one or more relevant persons.

(2) For the purposes of paragraph (1) above—

(a)

[F100 “ relevant person ” means—

(i)

a person falling within paragraphs (i), (ii) or (iii) of paragraph (2)(a) of Class N above; or

(ii)

a relevant Ukrainian person; andF100]

(b)

“severely mentally impaired” has the meaning given in paragraph 2 of Schedule 1 to the Act. F99,F97]]

[F101 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—

(a)

is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or

(b)

is 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,

(c)

is a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968, or

(d)

is, 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, or

(e)

is 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, or

(f)

is the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996,

and is not—

(i)

a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; or

(ii)

a person who under the British Nationality Act 1981 is a British subject; or

(iii)

a British protected person (within the meaning of that Act); or

(iv)

a 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.F101]

[F102 Class X:
(1)

a dwelling in Wales—

(a)

which is occupied by one or more care leavers; and

(b)

where every resident is either a care leaver, a relevant person, or a severely mentally impaired person.

(2)

For the purposes of paragraph (1)—

(a)

“care leaver” means a person who is—

(i)

aged 24 or under; and

(ii)

a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 2014;

(b)

[F103 “ relevant person ” means—

(i)

a person falling within paragraphs (i), (ii) or (iii) of paragraph (2)(a) of Class N above; or

(ii)

a relevant Ukrainian person; andF103]

(c)

“severely mentally impaired” has the meaning given in paragraph 2 of Schedule 1 to the Act; F102]

Michael Heseltine

Secretary of State for the Environment

9th March 1992

David Hunt

Secretary of State for Wales

9th March 1992

(2)

Relevant definitions for the purposes of paragraph 4 of Schedule 1 are to be found in S.I. 1992/548.

(3)

Additional provisions for the purposes of paragraph 1 of Schedule 1 are contained in S.I. 1992/548.

(4)

Definitions for the purposes of paragraph 7 of Schedule 1 are provided in S.I. 1992/548.

(5)

The bodies prescribed for the purposes of this definition are set out in S.I. 1992/548.

Status: There are currently no known outstanding effects for The Council Tax (Exempt Dwellings) Order 1992.
The Council Tax (Exempt Dwellings) Order 1992 (1992/558)
Version from: 25 March 2025

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
italics Defined term
dfn Defined term (alternative style)
gry bckgrd the in-force status of the provision is complex, check the footnotes
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
E1 This version of this provision applies to England only; a separate version has been created for Wales only
E2 This version of this provision applies to England only; a separate version has been created for Wales only
E3 This version of this provision applies to Wales only; a separate version has been created for England only
E4 This version of this provision applies to Wales only; a separate version has been created for England only
F1 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) inserted
F2 Words 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) inserted
F3 Words 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), 3 substituted: England substituted
F4 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) inserted
F5 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) inserted
F6 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) inserted
F7 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)
F8 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) inserted
F9 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F10 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) substituted
F11 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) omitted: England omitted
F12 Art. 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F13 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) inserted
F14 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, 2 substituted
F15 Words 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) inserted: England inserted
F16 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) inserted: England inserted
F17 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. 43 substituted
F18 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) added: England added
F19 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) omitted: England omitted
F20 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)
F21 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) omitted: England omitted
F22 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) substituted
F23 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) substituted
F24 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) substituted
F25 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) substituted: England substituted
F26 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) substituted: England substituted
F27 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) substituted
F28 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) substituted: England substituted
F29 Art. 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), 3 substituted: England substituted
F30 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) substituted
F31 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) substituted
F32 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) substituted
F33 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) inserted
F34 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) substituted
F35 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) substituted
F36 Words 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), 5 substituted
F37 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) inserted: England inserted
F38 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) substituted: England substituted
F39 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))) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted: England omitted
F40 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F41 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) added
F42 Art. 3 Class P added (27.11.1992) by The Council Tax (Exempt Dwellings) (Amendment) Order 1992 (S.I. 1992/2941), arts. 1, 2(b) added
F43 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) added
F44 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) added
F45 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), 6 inserted
F46 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F47 Art. 3 Class U substituted (1.4.1999) by The Council Tax (Exempt Dwellings) (Amendment) Order 1999 (S.I. 1999/536), arts. 1, 2 substituted
F48 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 amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted: England substituted
F49 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) inserted
F50 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) inserted
F51 Words in art. 2(1) inserted (W.) (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022 (S.I. 2022/907), reg. 1(2), Sch. 1 para. 12(a) inserted: Wales inserted
F52 Words 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) inserted
F53 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)(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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F54 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) inserted
F55 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) inserted
F56 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) inserted
F57 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)
F58 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) inserted
F59 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F60 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) substituted
F61 Art. 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F62 Words in art. 2(3A) inserted (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(4) inserted: Wales inserted
F63 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) inserted
F64 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, 2 substituted
F65 Words in art. 2(5)(a) inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 8(a)(i) inserted: Wales inserted
F66 Words in art. 2(5)(i) inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 8(a)(ii) inserted: Wales inserted
F67 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. 43 substituted
F68 Art. 2(5)(iv) and word inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 8(a)(iv) inserted: Wales inserted
F69 Art. 3 Class A substituted (with minor differences) (W.) (1.4.2000) by The Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2000 (S.I. 2000/1025), arts. 1(1), 2 substituted: Wales substituted
F70 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)
F71 Art. 3 Class C substituted (24.2.1993) by The Council Tax (Exempt Dwellings) (Amendment) Order 1993 (S.I. 1993/150), arts. 1, 4(b) substituted
F72 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) substituted
F73 Words in art. 3 Class D substituted (W.) (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022 (S.I. 2022/907), reg. 1(2), Sch. 1 para. 12(b)(i) substituted: Wales substituted
F74 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) substituted
F75 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) substituted
F76 Words in art. 3 Class E substituted (W.) (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022 (S.I. 2022/907), reg. 1(2), Sch. 1 para. 12(b)(ii) substituted: Wales substituted
F77 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) substituted
F78 Words in art. 3 Class F inserted (W.) (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022 (S.I. 2022/907), reg. 1(2), Sch. 1 para. 12(b)(iii) inserted: Wales inserted
F79 Art. 3 Class I substituted (with minor differences) (W.) (1.4.2005) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) (Amendment) (Wales) Order 2004 (S.I. 2004/2921), arts. 1(1), 3 substituted: Wales substituted
F80 Words in art. 3 Class I substituted (W.) (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022 (S.I. 2022/907), reg. 1(2), Sch. 1 para. 12(b)(iv) substituted: Wales substituted
F81 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) substituted
F82 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) substituted
F83 Words in art. 3 Class J substituted (W.) (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2022 (S.I. 2022/907), reg. 1(2), Sch. 1 para. 12(b)(v) substituted: Wales substituted
F84 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) substituted
F85 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) inserted
F86 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) substituted
F87 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) substituted
F88 Words 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), 5 substituted
F89 Words in art. 3 Class N inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 8(b)(i) inserted: Wales inserted
F90 Word in art. 3 Class N substituted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 8(b)(ii) substituted: Wales substituted
F91 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))) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted: England omitted
F92 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F93 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) added
F94 Art. 3 Class P added (27.11.1992) by The Council Tax (Exempt Dwellings) (Amendment) Order 1992 (S.I. 1992/2941), arts. 1, 2(b) added
F95 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) added
F96 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) added
F97 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), 6 inserted
F98 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))) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted: England inserted
F99 Art. 3 Class U substituted (1.4.1999) by The Council Tax (Exempt Dwellings) (Amendment) Order 1999 (S.I. 1999/536), arts. 1, 2 substituted
F100 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 amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted: England substituted
F101 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) inserted
F102 Art. 3 Class X inserted (W.) (1.4.2019) by The Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2019 (S.I. 2019/432), arts. 1(2), 2(2) inserted: Wales inserted
F103 Words in art. 3 Class X substituted (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(5) substituted: Wales substituted
I1 Art. 1 in force at 31.3.1992, see art. 1
I2 Art. 2 in force at 31.3.1992, see art. 1
I3 Art. 3 in force at 31.3.1992, see art. 1
I4 Art. 2 in force at 31.3.1992, see art. 1
I5 Art. 3 in force at 31.3.1992, see art. 1
Defined Term Section/Article ID Scope of Application
caravan 2. def_e56abecdfe
caravan 2. def_4f6966932e
care leaver Unknown def_9e7f8b88fe
contract-holder Unknown def_fb729ac4d7
introductory tenant Unknown def_7e1764ab5a
introductory tenant Unknown def_f249c3d672
major repair work Unknown def_c1ab362371
occupied Unknown def_afae58df1d
occupied Unknown def_861cbb4be2
qualifying person Unknown def_d3587aa15f
qualifying person Unknown def_4c8747217a
relevant absentee Unknown def_c7835c64eb
relevant absentee Unknown def_938944c0fc
relevant person Unknown def_4e90cd901c
relevant person Unknown def_4879a7a420
relevant person Unknown def_eb9ee6eee3
relevant person Unknown def_48fc787173
relevant person Unknown def_e63636fe10
relevant Ukrainian person Unknown def_ba9a46280d
relevant Ukrainian person Unknown def_a71e887b98
secure tenant Unknown def_e4c602d08f
secure tenant Unknown def_6cc8727ccd
severely mentally impaired Unknown def_9cfeb13c7f
severely mentally impaired Unknown def_08a3cd5aca
severely mentally impaired Unknown def_26b423d1f6
single property Unknown def_30c35e7cd6
single property Unknown def_f93f6a8b18
statutory tenant Unknown def_f9dbbbfd9c
statutory tenant Unknown def_a0bc129283
student Unknown def_fdb67d343a
student Unknown def_46bb8ab44e
tenant Unknown def_d3594cabe8
tenant Unknown def_5a64c6abb4
the Act 2. def_2038ff05a3
the Act Unknown def_c8cf5f025f
the deceased Unknown def_8058f9db70
the deceased Unknown def_093b6d37ce
unoccupied dwelling Unknown def_a8d973b290
unoccupied dwelling Unknown def_4367be309a

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.