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

Type Statutory-Instrument
Publication 2012-11-26
State In force
Department King's Printer of Acts of Parliament
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Made: 26th November 2012

Laid before Parliament: 30th November 2012

Coming into force: 1st April 2013

The Secretary of State, in exercise of the powers conferred by section 4 of the Local Government Finance Act 1992[^f00001], makes the following Order:

Citation, commencement and application

1

Amendment of the Council Tax (Exempt Dwellings) Order 1992

2

Signed

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 — 26th November 2012

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

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.

Footnotes

[^f00001]: 1992 c.14. Functions of the Secretary of State, so far as exercisable in relation to Wales, were transferred to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672), article 2 and Schedule 1.

[^f00002]: S.I. 1992/558. Relevant amendments were made by S.I. 1993/150, 1994/539 and 2000/424. .

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