# The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992, Paragraph 4

Extent: E+W

(1) For the purposes of paragraph 3 above, a person is a disqualified relative of another if—
(a) he is the spouse or civil partner of the other or they live together as if they were a married couple or civil partners; or
(b) he is the parent of the other, who is a child below the age of 18 years.

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Source: https://www.legislation.gov.uk/uksi/1992/552/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/council-tax-additional-provisions-for-discount-disregards-regulations-1992/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.