PART 3Conditions of Entitlement to Council Tax Reduction
CHAPTER 2Persons Not Entitled to Council Tax Reduction
Persons not entitled to council tax reduction: persons treated as not being in Great Britain16.
(1)
Subject to paragraph (6), a person is not entitled to council tax reduction in respect of a day and a dwelling of which the person is a resident if the person is throughout that day treated as not being in Great Britain in accordance with this regulation.
(2)
Subject to paragraph (6), a person is to be treated as not being in Great Britain if that person is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.
(3)
A person is not to be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless the person has a right to reside in one of those places.
(4)
For the purposes of paragraph (3), a right to reside does not include a right which exists by virtue of, or in accordance with—
(a)
(b)
(i)
a jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of the EEA Regulations, or
(ii)
a family member within the meaning of regulation 7 of the EEA Regulations of such a jobseeker,
(c)
(d)
(i)
Appendix EU to the immigration rules, unless paragraph (5) applies to the person,
(ii)
being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules, or
(iii)
having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules.
(5)
This paragraph applies to a person who has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland who would have a right to reside under the EEA Regulations if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (4)(a) or (c).
(6)
A person is not to be treated as not being in Great Britain if that person is—
(a)
(b)
a family member of—
(i)
a person referred to in sub-paragraph (a), or
(ii)
(c)
(d)
(e)
(f)
a person who has been granted, or is deemed to have been granted, leave outside the immigration rules F1...
(g)
a person who has humanitarian protection granted under the immigration rules,
(h)
(i)
a person in receipt of a qualifying income-related benefit, but in the case of a person in receipt of an income-based jobseeker’s allowance only where that person has a right to reside other than the rights to reside described in paragraph (4)(a) to (c), F2...
(j)
a person described in regulation 17(2)(c) or (e) who is posted overseas to perform duties and immediately before the person was so posted, or was first so posted in the case of a series of consecutive postings, the person was habitually resident in the United Kingdom,
F3(k)
a person granted leave in accordance with the rules referred to in sub-paragraph (f), where such leave is granted by virtue of—
(i)
the Afghan Relocations and Assistance Policy, or
(ii)
the previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme), F4...
(l)
(m)
a person in Great Britain who was residing in Ukraine immediately before 1 January 2022, left Ukraine in connection with the Russian invasion which took place on 24 February 2022 and—
(i)
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(n)
a person in Great Britain who was residing in Sudan before 15 April 2023, left Sudan in connection with the violence which rapidly escalated on 15 April 2023 in Khartoum and across Sudan and—
(i)
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(o)
a person in Great Britain who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7 October 2023, left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7 October 2023 or the violence which rapidly escalated in the region following the attack and—
(i)
has been granted leave in accordance with the rules referred to in sub-paragraph (f), or
(ii)
has a right of abode in the United Kingdom within the meaning of section 2 of the Immigration Act 1971 or does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that ActF13, or
(p)
a person in Great Britain who—
(i)
was residing in Israel, the Occupied Palestinian Territories (the West Bank, including East Jerusalem, and Gaza) or the occupied Golan Heights immediately before 13 June 2025,
(ii)
left Israel, the Occupied Palestinian Territories or the occupied Golan Heights in connection with the escalation of violence between Israel and Iran that began on that date,
(iii)
arrived in Great Britain on or before 13 December 2025, and
(iv)
satisfies one of the following criteria—
(aa)
has been granted leave to enter or remain in the United Kingdom under or outside the rules made under section 3(2) of the Immigration Act 1971,
(bb)
has a right of abode in the United Kingdom within the meaning of section 2 of that Act,
(cc)
in accordance with section 3ZA of that Act, does not require leave to enter or remain in the United Kingdom.
(7)
In this regulation—
(a)
(b)
“EEA national” has the meaning given by regulation 2(1) of the EEA Regulations,
(c)
“family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the EEA Regulations, except that regulation 7(4) of those Regulations does not apply for the purposes of paragraph (5) and (6)(b)(ii),
(d)
(e)
“relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules.