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Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 [electronic resource]

Language: English Series: SI ; 2003:3011Publication details: London HMSO 2003ISBN:
  • 0110482069
Subject(s): Online resources: Summary: These regulations come into force on 18 December 2003. Prescribe three classes of dwellings for the purposes of the Local Government Finance Act 1992 s11A with regard to the discount of second and empty homes for council tax purposes. Class A relates to chargeable dwellings which are unoccupied and furnished and whose occupation is restricted by a planning condition such as holiday homes or chalets. Class B relates to chargeable dwellings which are unoccupied and not restricted by a planning condition and Class C relates to long term empty homes. View at www.hmso.gov.uk.
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Item type Current library Call number Copy number Status Barcode
Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 124640-2001

These regulations come into force on 18 December 2003. Prescribe three classes of dwellings for the purposes of the Local Government Finance Act 1992 s11A with regard to the discount of second and empty homes for council tax purposes. Class A relates to chargeable dwellings which are unoccupied and furnished and whose occupation is restricted by a planning condition such as holiday homes or chalets. Class B relates to chargeable dwellings which are unoccupied and not restricted by a planning condition and Class C relates to long term empty homes. View at www.hmso.gov.uk.

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