{
  "url": "https://openlegislation.uk/council-tax-discount-disregards-and-exempt-dwellings-amendment-england-regulations-2025/note",
  "json_url": "https://openlegislation.uk/council-tax-discount-disregards-and-exempt-dwellings-amendment-england-regulations-2025/note.json",
  "legislation": "uksi/2025/242",
  "legislation_title": "The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/council-tax-discount-disregards-and-exempt-dwellings-amendment-england-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (“the Discount Disregards Regulations”) and the Council Tax (Exempt Dwellings) Order 1992 (“the Exempt Dwellings Order”).\nUnder Part 1 of the Local Government Finance Act 1992 (“the 1992 Act”) council tax is payable in respect of dwellings which are not exempt. The Exempt Dwellings Order prescribes classes of dwellings which are exempt from council tax. Section 11 of the 1992 Act makes provision for discount in the amount of council tax payable where there is only one resident of a dwelling or where all residents (or all but one) fall to be disregarded. Schedule 1 makes provision for persons who are to be disregarded. Regulation 3 of the Discount Disregards Regulations prescribes additional classes of person who are to be disregarded.\nRegulation 2 amends the Discount Disregards Regulations to expand existing Class G in those Regulations to include persons who previously held permission under the Homes for Ukraine Scheme and in respect of whom a person is eligible to receive a thank you payment under the relevant Government guidance. Hard copies of the guidance may be obtained free of charge by writing to the Ministry of Housing, Communities and Local Government, Fry Building, 2 Marsham Street, London SW1P 4DF.\nRegulation 3 amends the Exempt Dwellings Order to expand the definition of “relevant Ukrainian person” to ensure that a person in respect of whom a person is eligible for a Government thank you payment being accommodated in an exempt dwelling does not affect the exempt status of the dwelling.\nA regulatory impact assessment has not been prepared as this instrument amends an existing local tax regime.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/242/note",
    "retrieved_at": "2026-10-28T21:19:41.978112+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}