Article 2 Amendment of the Council Tax (Exempt Dwellings) Order 1992

(1)

The Council Tax (Exempt Dwellings) Order 1992^f1 shall be amended in accordance with paragraphs (2) and (3).

(2)

In paragraph (5) of article 2—

(a)

in sub-paragraph (a), after the word “spouse” insert “or civil partner”^f2;

(b)

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

(c)

in sub-paragraph (ii) after the word “marriage” insert “and a relationship between two persons of the same sex living together as if they were civil partners shall be treated as a relationship by civil partnership”; and

(d)

after sub-paragraph (iii) add—

“(iv)

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

(3)

In article 3—

(a)

in Class E substitute for paragraph (a)—

“(a)

has his sole or main residence elsewhere in the circumstances specified in paragraphs 6 or 7 of Schedule 1 to the Act or in accommodation provided in Scotland by a care home service within the meaning of section 2(3) of the Regulation of Care (Scotland) Act 2001^f3; and”.

(b)

in Class N, in paragraph (ii) of sub-paragraph (a) of paragraph (2)—

(i)

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

(ii)

substitute “each” for the word “either”.

Annotations

Footnotes

f1: S.I. 1992/558; relevant amending instruments are S.I. 1993/150, 1994/539, 1997/656, 1998/291.
f2: The Civil Partnership Act 2004 (c. 33) amends Schedule 1 to the Interpretation Act 1978 to insert a definition of civil partnership see paragraph 59 of Schedule 27 to the Civil Partnership Act 2004. A “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 2004 (and any reference to a civil partner is to be read accordingly).
f3: 2001 asp 8.