Paragraph 12 Council Tax (Prescribed Classes of Dwellings) Regulations 1998

in paragraph 1(1) for “or for his spouse by reason of the spouse’s employment” substitute “or for his spouse or civil partner by reason of their employment”; and

in paragraphs 2(1), (2) and (3) after “spouse” insert “or civil partner”;

in paragraph 3, add at the end—

“; and references to the civil partner of a person are to be taken to include references to a person of the same sex who is living with the other as if they were that person’s civil partner”.