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.

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.