‘Article 3 of the Council Tax (Exempt Dwellings) Order 1992 provided that a dwelling was an exempt dwelling for the purposes of section 4 of the Local Government Finance Act 1992 if it fell into Class B: “a dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than sixmonths since the last occupation day, and was last occupied in furtherance of the objects of the charity”. When seeking exemption from council tax under that provision applicants were required to provide sufficient evidence to show that those conditions were satisfied.’
WLR Daily, 29th January 2015
