(1) a dwelling in respect of which at least one person, who would be liable to pay council tax but for this class, satisfies the conditions set out in paragraphs (2) and (3);
(2) the condition referred to in paragraph (1) is that the person -
(a) is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or
(b) is a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966,
(c) is a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968, or
(d) is, in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 1968, within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act, or
(e) is a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985[8], or
(f) is the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996[9],
and is not -
(i) a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; or
(ii) a person who under the British Nationality Act 1981 is a British subject; or
(iii) a British protected person (within the meaning of that Act); or
(iv) a permanent resident of the United Kingdom;
(3) the condition referred to in paragraph (1) is that there is no other dwelling in the United Kingdom which is the main residence of that person, or is the main residence within the United Kingdom of that person;
A dwelling in respect of which at least one person
who would be liable to pay Council Tax but for this provision satisfies the conditions set out below:
A person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964 or:
in relation to an order under the International Organisations Act 1968 or:
is a person on whom privileges or immunities are conferred by Commonwealth Secretariat Act 1996
The person must also satisfy the condition that there is no other dwelling in the UK which is the main residence of that person (or of his spouse) or is the main residence within the UK of that person (or his spouse).
This exemption is effective from 1st April 1997
