OpenLegislation

Regulation 3 Persons of other descriptions: EnglandF9I1

England and Wales

(1)

F1In relation to dwellings in England, the descriptions prescribed for the purposes of paragraph 11 of Schedule 1 to the Act and the conditions to be fulfilled in respect of those descriptions on a particular day are, subject to paragraph (2), that a person is within one of the following classes—

International Headquarters and Defence Organisations

Class Aa member or a dependent of a member, within the meanings given by the Schedule to the International Headquarters and Defences Organisations Act 1964f1, of a headquarters or organisation which is on that day the subject of a designation by an Order in Council under section 1 of that Act;

Religious Communities

Class Ba person who—
(a) is a member of a religious community the principal occupation of which consists of prayer, contemplation, education, the relief of suffering, or any combination of these; and
(b) has no income or capital of his own (disregarding any income by way of a pension in respect of former employment) and is dependent on the community to provide for his material needs;

F2School leavers

Class Ca person who—
(a) is under the age of 20; and
(b) has within a relevant period ceased to undertake a qualifying course of education or a full time course of education.

F3Visiting forces

Class Da person who has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.

F4Spouses of students

Class Ea person who is—
(a) the spouse F5or civil partner or dependant of a student within the meaning of paragraph 4 of Schedule 1 to the Act; and
(b) not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits.
F6Class Fa person who is—
(a) a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or
(b) a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966, or
(c) a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968, or
(d) in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 1968, within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act, or
(e) a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985, or
(f) the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996,
and is not—
(i) a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen; or
(ii) a person who under the British Nationality Act 1981 is a British subject; or
(iii) a British protected person (within the meaning of that Act); or
(iv) a permanent resident of the United Kingdom.

F7Ukraine visa schemes

Class G:a person—
(a) who holds permission to enter or to stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route in Appendix Ukraine Scheme of the Immigration Rules; or
(b) in respect of whom another person is eligible for a thank you payment in accordance with guidance entitled “Homes for Ukraine: Ukraine Permission Extension scheme - guidance for councils” published by the Ministry of Housing, Communities and Local Government on 24th February 2025.
F8(2)

In relation to Class C in paragraph (1)—

(a)

“relevant period” means the period after 30th April and before 1st November in any year;

(b)

“qualifying course of education” and “full time course of education” have the same meaning as in Part II of Schedule 1 to the Council Tax (Discount Disregards) Order 1992; and

(c)

the day in question must be within the same relevant period as that in which the cessation takes place.

Annotations

Textual amendments

F1

Words in reg. 3 inserted (1.4.2019) by The Council Tax (Additional Provisions for Discount Disregards) (Amendment) (Wales) Regulations 2019 (S.I. 2019/431), regs. 1(2), 2(3)

F2

Words in reg. 3(1) Class C substituted (24.2.1993) by The Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1993 (S.I. 1993/149), regs. 1, 2(a)

F3

Reg. 3 Class D added (27.11.1992) by The Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1992 (S.I. 1992/2942), regs. 1, 2

F4

Reg. 3 Class E inserted (1.4.1995) by The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 (S.I. 1995/620), regs. 1, 4

F5

Words in reg. 3(1) Class E inserted (E.) (10.12.2005 in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1)(3), 3(2); and corresponding amendment made (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 7(a)

F6

Reg. 3 Class F inserted (1.4.1997) by The Council Tax (Additional Provisions for Discount Disregards) Amendment Regulations 1997 (S.I. 1997/657), regs. 1(2), 2

F7

Reg. 3(1) Class G substituted (25.3.2025) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025 (S.I. 2025/242), regs. 1(1), 2

F8

Reg. 3(2) substituted (24.2.1993) by The Council Tax (Additional Provisions for Discount Disregards) (Amendment) Regulations 1993 (S.I. 1993/149), regs. 1, 2(b)

F9

Words in reg. 3 heading substituted (1.4.2019) by The Council Tax (Additional Provisions for Discount Disregards) (Amendment) (Wales) Regulations 2019 (S.I. 2019/431), regs. 1(2), 2(2)

Commencement

I1

Reg. 3 in force at 31.3.1992, see reg. 1(1)

Footnotes

f1

1964 c. 5.