Council Tax (Exempt Dwellings) Order 1992
The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2006
Class G: an unoccupied dwelling—
(a) the occupation of which is restricted by a condition which—
(i) prevents occupancy, and
(ii) is imposed by any planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990[3]; or
(b) the occupation of which is otherwise prohibited by law; or
(c) which is kept unoccupied by reason of other action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it;"
Any premises:
Which are unoccupied
and
Where occupation is prohibited by law or it is unoccupied by reason of any action taken by a public body to prohibit occupation
Please note that this exemption only applies where the premises are unoccupied and the exemption will be lost even if occupied illegally
The exemption will commence from the day the premises becomes unoccupied and subject to prohibition
The exemption will last for as long as the conditions are met.
Class G of the Council Tax (Exempt Dwellings) Order 1992 ensures that dwellings are exempt from council tax where occupation is prohibited by law.
From 1st April 2007 Class G has bee amended to ensure that the exemption applies where a
planning condition prevents occupancy. The amending regulations can be found by clicking the link below;
The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2006
The council served statutory notice requiring the appellant’s property (a house in multiple occupation) to be put into good repair and made fit for habitation. The appellant failed to comply fully with the notice and kept the property unoccupied.
The High Court concluded that the actions of the council were not taken under powers with a view to prohibiting occupation of the property or with a view to acquiring it, and exemption under class G of SI 1992/558 therefore did not apply.
