
1 
This Order may be cited as the Council Tax (Exempt Dwellings) (Amendment) Order 1999 and shall come into force on 1st April 1999.
2 
In article 3 of the Council Tax (Exempt Dwellings) Order 1992, for Class U there is substituted–“
Class U:
(1) a dwelling occupied only–
(a) by one or more severely mentally impaired persons, where, but for this Order, either such a person, or a relevant person, would be liable to pay the council tax; or
(b) by one or more severely mentally impaired persons, together with one or more relevant persons.
(2) For the purposes of paragraph (1) above–
(a) “relevant person” has the meaning given by paragraph 2(a) of Class N above, and
(b) “severely mentally impaired” has the meaning given in paragraph 2 of Schedule 1 to the Act.
”
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
2nd March 1999Signed by authority of the Secretary of State for Wales
Jon Owen Jones
Parliamentary Under-Secretary of State, Welsh Office
3rd March 1999