Written question asked by Lord Mann (Labour) on Monday, 4 April 2005, in the House of Commons. It was due for an answer on Wednesday, 6 April 2005. It was answered by Nick Raynsford (Labour) on Wednesday, 6 April 2005 on behalf of the Office of the Deputy Prime Minister.

Office of the Deputy Prime Minister

Question: To ask the Deputy Prime Minister, what criteria he has set for class R exemptions from council tax for narrow boat resident owners.

Answer: John Mann: To ask the Deputy Prime Minister what criteria he has set for class R exemptions from council tax for narrow boat resident owners. [224870] Mr. Raynsford: 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 from council tax.

Secondary information