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Council Tax

Volume 450: debated on Tuesday 24 October 2006

To ask the Secretary of State for Communities and Local Government pursuant to the answer of 10 July 2006, Official Report, column 1543W, on council tax, how many dwellings have value significant code data for the (a) GG code and (b) OS code. (94603)

Out of 22.6 million dwellings in total, at 3 October 2006, the number of dwellings in England that had value significant code data for (a) GG code—Garden where not usual—was 4,877 and (b) OS code—Patio, where value significant (for example, a substantial terrace)—was 3,719.

To ask the Secretary of State for Communities and Local Government what the council tax liability is of Territorial Army or Reserve Forces members serving abroad if their domestic residence is empty as a result of their tour of duty. (94651)

The council tax liability of Territorial Army or Reserve Forces members serving abroad will depend, as for any other person who is required to live and work abroad, on whether their home in England is deemed to remain their sole or main residence as established by case law during their period of absence. If it is, their council tax liability will remain unchanged. If it is not, depending on whether the property is furnished or not, it would be treated as either a second home and be eligible for a discount or a long-term empty property and be eligible for an exemption of up to six months.