Council tax exemptions and unoccupied dwellings where a planning condition prevents occupancy: consultation paper
Council tax exemptions and unoccupied dwellings where a planning condition prevents occupancy: consultation paper
- London ODPM 2005
Seeks views on a proposed amendment to Class G of the Council Tax (Exempt Dwellings) Order 1992 which would clarify that an unoccupied dwelling in England is exempt from council tax where a planning condition prevents occupancy. There is currently confusion about whether an unoccupied dwelling qualifies for exemption in this situation. Different billing authorities have interpreted this provision in different ways. It is ODPM's present view that Class G would not apply if there were a planning condition which prevented occupancy. This causes a particular problem for chalet owners where planning conditions prevent occupancy for a period each year. Responses are required by 17 March 2006.
COUNCIL TAX (EXEMPT DWELLINGS) ORDER 1992
336.185 $2 18
Seeks views on a proposed amendment to Class G of the Council Tax (Exempt Dwellings) Order 1992 which would clarify that an unoccupied dwelling in England is exempt from council tax where a planning condition prevents occupancy. There is currently confusion about whether an unoccupied dwelling qualifies for exemption in this situation. Different billing authorities have interpreted this provision in different ways. It is ODPM's present view that Class G would not apply if there were a planning condition which prevented occupancy. This causes a particular problem for chalet owners where planning conditions prevent occupancy for a period each year. Responses are required by 17 March 2006.
COUNCIL TAX (EXEMPT DWELLINGS) ORDER 1992
336.185 $2 18