COUNCIL TAX, ENGLAND AND WALES Citation and commencement 1 This Order may be cited as the Council Tax (Exempt Dwellings) (Amendment) Order 1993 and shall come into force on 24th February 1993. General 2 The Council Tax (Exempt Dwellings) Order 1992 is amended in accordance with this Order. Interpretation 3 In article 2, after paragraph (2) there is added– 3 For the purposes of Classes A and C of article 3, i a dwelling is vacant on any day if on the day it is unoccupied and substantially unfurnished; and ii in considering whether a dwelling has been vacant for a period, any one period, not exceeding six weeks, during which it was not vacant shall be disregarded. . Exempt Dwellings 4 In article 3– a for Class A there is substituted the following– Class A: 1 a vacant dwelling which a requires or is undergoing major repair works to render it habitable; b is undergoing structural alteration which has not been substan tially completed; or c has been vacant for a continuous period of less than six months commencing on the day on which such repair works were, or such structural alteration was, substantially completed; 2 In paragraph (1) “major repair works” includes structural repair works; ; b for Class C there is substituted the following– Class C: a vacant dwelling which has been such for a continuous period of less than six months ending immediately before the day in question; ; c for sub-paragraph (b) of paragraph (1) of Class D there is substituted the following– b was previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such; ; d for Class F there is substituted the following– Class F: an unoccupied dwelling in relation to which a person is a qualifying person in his capacity as personal representative and no person is a qualifying person in any other capacity, and– no grant of probate or of letters of administration has been made, or less than six months have elapsed since the day on which such a grant was made; ; e for Class K there is substituted the following– Class K: an unoccupied dwelling– which was last occupied as the sole or main residence of a qualifying person (“the last occupier”); and in relation to which every qualifying person is a student and either– has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; or has become a student within six weeks of the day mentioned in sub-paragraph (i); ; f for paragraph (b) of Class M there is substituted the following– b the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided; ; g for Class N there is substituted the following– Class N 1 a dwelling which is either– a occupied by one or more residents all of whom are relevant persons; or b occupied only by one or more relevant persons as term time accommodation; for the purposes of paragraph (1)– “relevant person” means a student or a person to whom Class C (school and college leavers) of regulation 3(1) of the Council Tax (Additional Provision for Discount Disregards) Regulations 1992, applies; a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he– holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and has previously used or intends to use the dwelling as term time accommodation; h after Class P there is added the following– Class Q: an unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986. Michael Howard Secretary of State for the Environment 26th January 1993 David Hunt Secretary of State for Wales 28th January 1993