The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2000

• Citation: S.I. 2000/424
• Sections: 3

Section 1 Citation, extent and commencement

This Order, which extends to England only, may be cited as the Council Tax (Exempt Dwellings) (Amendment) (England) Order 2000 and shall come into force on 1st April 2000.

Section 2 Dwellings undergoing repair or alteration

In article 3 of the Council Tax (Exempt Dwellings) Order 1992 , for Class A there is substituted—

Class A:

(1) a dwelling which satisfies the requirement set out in paragraph (2) unless it has 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 major repair work to render it habitable, if less than six months have elapsed since the date on which the work was substantially completed and the dwelling has continuously remained vacant since that date, or

(d) has undergone structural alteration, if less than six months have elapsed since the date on which the alteration was substantially completed and the dwelling has continuously remained vacant since that date;

(3) for the purposes of paragraph (2) above “major repair work” includes structural repair work;

Section 3 Revocation

The Council Tax (Exempt Dwellings) (Amendment) (No. 2) Order 1999 is revoked.