The Council Tax (Exempt Dwellings) (Amendment) Order 1994
a dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat
Any pitch or mooring previously occupied by a caravan or houseboat, which has now been removed
To gain an exemption the caravan or houseboat only has to be removed for a period of one whole day although the Council will require written confirmation of the removal of the caravan or boat.
