# The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005, Article 2: Amendment of the Council Tax (Exempt Dwellings) Order 1992


(1) The Council Tax (Exempt Dwellings) Order 1992 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”;
(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; 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”.

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Source: https://www.legislation.gov.uk/uksi/2005/2865/article/2 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-amendment-england-order-2005/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.