Council Tax

Deputy Prime Minister written question – answered on 17th March 2005.

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Photo of John Mann John Mann Labour, Bassetlaw

To ask the Deputy Prime Minister what exemptions from council tax apply for narrow boats away from their moorings; and when guidance was last issued on this matter to local authorities.

Photo of Nick Raynsford Nick Raynsford Minister of State (Office of the Deputy Prime Minister) (Local and Regional Government)

A mooring occupied by a boat which is somebody's sole or main residence is deemed to be a dwelling" for council tax purposes and will therefore attract a council tax liability in the same way as other domestic types of property. Under Class R of The Council Tax (Exempt Dwellings) Order 1992 (as amended) a dwelling consisting of a mooring which is not occupied by a boat is exempt. This exemption came into force on 1 April 1994. The Office of the Deputy Prime Minister has not issued any guidance on this matter.

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