Article 2 Exempt dwellings: dependent relatives

For article 2(5) of the Council Tax (Exempt Dwellings) Order 1992^f1 (which defines the classes of relative who may be dependent for the purposes of Class W of exempt dwellings) there is substituted—

“(5)

For the purposes of Class W a person is to be regarded as the relative of another if—

(a)

he is the spouse of that person, or

(b)

he is that person’s parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, or

(c)

he is that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece;

and—

(i)

a relationship by marriage shall be treated as a relationship by blood;

(ii)

a relationship between a man and a woman living together as husband and wife shall be treated as a relationship by marriage; and

(iii)

the stepchild of a person shall be treated as his child.”