Paragraph 8 Council Tax (Exempt Dwellings) Order 1992

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. para. 7 omitted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 9
Sch. para. 8 omitted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 9
Sch. para. 28 revoked by Community Care, Services for Carers and Children’s Services (Direct Payments) 2011 Sch. 3
Sch. para. 12 omitted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 9

In the Council Tax (Exempt Dwellings) Order 1992^f1—

(a)

in Article 2(5)—

(i)

in sub-paragraph (a) after “spouse” insert “or civil partner”;

(ii)

in sub-paragraph (i) after “marriage” insert “or civil partnership”;

(iii)

in sub-paragraph (ii)—

(aa)

after “marriage”, insert “and a relationship between two persons of the same sex living together as if they were civil partners is to be treated as a relationship by civil partnership;” and

(bb)

at the end, delete the word “and”;

(iv)

after sub-paragraph (iii), insert—

“and

(v)

the child of the civil partner of a person (here “A”) shall be treated as A’s child.”;

(b)

in article 3, in the paragraph concerning Class N, in sub-paragraph (2)(a)(ii)—

(i)

after “spouse” insert “, civil partner,”; and

(ii)

for “either”, substitute “each”.

Annotations

Footnotes

f1: S.I. 1992/558, amended by S.I 1993/150 and S.I. 1997/656; there are other amending instruments but none is relevant.