2005 No. 2866
The Council Tax (Civil Partners) (England) Regulations 2005
Made
Laid before Parliament
Coming into force
Citation, commencement and application1
1
These Regulations may be cited as the Council Tax (Civil Partners) (England) Regulations 2005 and shall come into force on 10th December 2005.
2
These Regulations apply to billing authorities in England only.
3
The amendments made by—
a
paragraph (2), and sub-paragraph (a) of paragraph (3), of regulation 2;
b
regulation 3; and
c
regulation 4;
apply in relation to financial years beginning on or after 1st April 2006.
Amendment of the Council Tax (Administration and Enforcement) Regulations 19922
1
The Council Tax (Administration and Enforcement) Regulations 19924 are amended in accordance with paragraphs (2) and (3).
2
In regulation 32 (interpretation and application of Part VI), in paragraph (1), in the definition of “net earnings” at sub-paragraph (c)(ii), after “widows” insert “widowers, surviving civil partners5”.
3
In regulation 58 (outstanding liabilities on death)—
a
in sub-paragraph (b) of paragraph (1), after “spouse” insert “or civil partner;” and
b
in sub-paragraph (a) of paragraph (5), after “regulation 34(7)(b) or (8)” insert “, 36A(5)(b)6,”.
Amendment of the Council Tax (Additional Provisions for Discount Disregards) Regulations 19923
1
The Council Tax (Additional Provisions for Discount Disregards) Regulations 19927 are amended in accordance with paragraphs (2) and (3).
2
In regulation 3 (persons of other descriptions), in paragraph (a) of Class E, after “spouse” insert “or civil partner”.
3
After paragraph (a) of sub-paragraph (1) of paragraph 4 of the Schedule insert—
aa
he is the civil partner of the other or they live together as if they were civil partners;
Amendment of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 20034
1
The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 20038 are amended in accordance with paragraphs (2) to (4).
2
In paragraph 1 of the Schedule for the words “by reason of the spouse's” substitute “or civil partner by reason of that person's”.
3
In sub-paragraphs (1), (2) and (3) of paragraph 2 of the Schedule and in paragraph 2A of the Schedule, after “spouse” insert “or civil partner”.
4
In paragraph 3 of the Schedule add at the end—
; and
references to the civil partner of a person shall be taken to include references to a person of the same sex who is living with the other as if he were that person’s civil partner.
(This note is not part of the Regulations)