Statutory Instruments
1992 No. 558
COUNCIL TAX, ENGLAND AND WALES
The Council Tax (Exempt Dwellings) Order 1992I1,I2,I3
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]
“ 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;
[F2 “ secure tenant ” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985 ; F2]
[F2 “ statutory tenant ” means a statutory tenant within the meaning of the Rent Act 1977 or the Rent (Agriculture) Act 1976 ; F2]
[F2 “ 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 or statutory tenant of a dwelling; or
has a contractual licence to occupy a dwelling;F2]
F3...
an “ unoccupied dwelling ” means [F4 , subject to paragraph (3) below, F4] 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 ).
[F5 (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.F5]
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–
| [F6 Class A: |
(1) a vacant dwelling which— (a) requires or is undergoing major repair works to render it habitable; (b) is undergoing structural alteration which has not been substan tially completed; or (c) has been vacant for a continuous period of less than six months commencing on the day on which such repair works were, or such structural alteration was, substantially completed; |
| (2) In paragraph (1) “major repair works” includes structural repair works;F6] | |
| Class B: | F7 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; |
| [F8 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;F8] |
| Class D: |
(1) an unoccupied dwelling which either— (a) would be the sole or main residence of [F9a person who is an owner or tenant of the dwelling and isF9] detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act(3) but for his detention, or [F10 (b) 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;F10] |
| (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 [F11
a person who is an owner or tenant of the dwelling andF11] 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; |
| [F12 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; |
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(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, 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; |
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(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;F12] |
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| 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; |
| Class I: |
an unoccupied dwelling which was previously the sole or main residence of [F13
a person who is an owner or tenant of the dwelling andF13] who— (a) has his sole or main residence in another place (not being a hospital, residential care home, nursing home, mental nursing home or hostel within the meaning of paragraphs 6, 7 or 8 of Schedule 1 to the Act) 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; and (b) has 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 [F14
a person who is an owner or tenant of the dwelling andF14] 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; |
| [F15 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);F15] |
| 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) [F16or by a body established for charitable purposes onlyF16] ; or [F17 (b) the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided;F17] |
| [F18 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; |
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(2) for the purposes of paragraph (1)— (a) “relevant person” means a student or 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; (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;F18] |
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| Class O: | a dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation [F19other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952F19] . |
| [F20 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.F20] | |
| [F21 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.F21] |
| [F22 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.F22] |
Michael Heseltine
Secretary of State for the Environment
9th March 1992
David Hunt
Secretary of State for Wales
9th March 1992
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.
Definitions for the purposes of paragraph 7 of Schedule 1 are provided in S.I. 1992/548.
The bodies prescribed for the purposes of this definition are set out in S.I. 1992/548.