http://www.legislation.gov.uk/uksi/1998/291/contents/made

The Council Tax (Exempt Dwellings and Discount Disregards) (Amendment) Order 1998

Council tax

Tax

King's Printer of Acts of Parliament

2011-07-04

COUNCIL TAX, ENGLAND AND WALES

Section 4 of the Local Government Act 1992 enables the Secretary of State to prescribe by order classes of dwellings in respect of which no council tax is payable. The Council Tax (Exempt Dwellings) Order 1992, as amended in 1997, provides that a separate unit within a single property which is occupied by a dependant relative of a resident of the property is so exempt from the tax. Article 2 amends the 1992 Order to make new provision for the relationships with the taxpayer which will qualify for exemption.