The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004

Citation, commencement and application

1.—(1) These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004 and shall come into force on 22nd April 2004.

(2) These Regulations apply to dwellings in England only.

Amendment of Regulations

2.—(1) The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003(1) (“the Regulations”) are amended in accordance with paragraphs (2) to (4) below.

(2) In regulation 2 (interpretation) for the definition of “qualifying person” substitute—

““qualifying person” means a person who is liable for the council tax in respect of a dwelling on a particular day, whether or not jointly with any other person, or who would be liable for the council tax in respect of a dwelling on a particular day if that dwelling did not fall within—

(a)

Class O of the Council Tax (Exempt Dwellings) Order 1992(2); or

(b)

Class E of the Council Tax (Liability for Owners) Regulations 1992(3).”.

(3) For paragraph (3) of regulation 6 (exceptions), substitute—

“(3) For the purposes of sub-paragraph (a) of paragraph (2), a dwelling is job-related if it falls within the description set out in paragraph 1, 2 or 2A of the Schedule to these Regulations and for the purposes of sub-paragraph (b) of paragraph (2), a dwelling is job-related if it falls within the description set out in paragraph 1 or 2 of that Schedule.”.

(4) After paragraph 2 of the Schedule insert—

“2A.   A dwelling is job-related for a person if he or his spouse is a minister of any religious denomination and the dwelling is inhabited by him as a residence from which he performs the duties of his office.”

Signed by authority of the First Secretary of State

Phil Hope

Parliamentary Under Secretary of State,

Office of the Deputy Prime Minister

25th March 2004