§ Mr. Macdonald
To ask the Secretary of State for Scotland whether he intends residences not fit for human habitation, as defined in Wylmacv. Community Charges Registration Officer, Strathclyde, to be subject to local council tax.
§ Mr. Allan Stewart
I intend to make an order shortly, under the Local Government Finance Act 1992, which will define those dwellings which will be exempt from the council tax. As far as dwellings such as that which was the subject of Wylmacv. Community Charges Registration Officer, Strathclyde, are concerned, it is our intention to exempt from the council tax those which would currently be exempt from the standard community charge.