OpenLegislation

Article 2 I1E1

England

(1)

For the purposes of this Order–

  • “the Act” means the Local Government Finance Act 1992;

  • F1“caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960;

  • F2“introductory tenant” means a tenant within the meaning of Chapter I of Part V of the Housing Act 1996;

  • “qualifying person” means a person who would, but for the provisions of this Order, be liable for the council tax in respect of a dwelling on a particular day as the owner, whether or not jointly with any other person;

  • “relevant absentee” in relation to a dwelling means a person who is detained elsewhere in the circumstances mentioned in Class D(1)(a) of article 3 or who has his sole or main residence elsewhere in any of the circumstances mentioned in Class E(a), Class I(a) or Class J(a) of that article;

  • F3“relevant Ukrainian person” means a person—

    1. (a)

      who holds permission to enter or to stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route in Appendix Ukraine Scheme of the Immigration Rules; or

    2. (b)

      in respect of whom another person is eligible for a thank you payment in accordance with guidance entitled “Homes for Ukraine: Ukraine Permission Extension scheme - guidance for councils” published by the Ministry of Housing, Communities and Local Government on 24th February 2025;

  • F4“secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985;

  • F5“single property” means property which would apart from the Council Tax (Chargeable Dwellings) Order 1992 be one dwelling within the meaning of section 3 of the Act;

  • “statutory tenant” means a statutory tenant within the meaning of the Rent Act 1977 or the Rent (Agriculture) Act 1976;

  • “tenant” means a person who—

    1. (i)

      has a leasehold interest in a dwelling which was granted for a term of less than six months;

    2. (ii)

      is a secure F6, introductory or statutory tenant of a dwelling; or

    3. (iii)

      has a contractual licence to occupy a dwelling;

  • F7...

  • an “unoccupied dwelling” means F8, subject to paragraph (3) F9and (3A) below, a dwelling in which no one lives and “occupied” shall be construed accordingly;

  • “student” means a person falling within the definition of student in paragraph 4 of Schedule 1 of the Actf1.

F10(2)

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

For the purposes of Classes B and F of article 3, in considering whether a dwelling has been unoccupied for any period, any one period, not exceeding six weeks, during which it was occupied shall be disregarded.

F12(3A)

For the purposes of Classes B, D, E, F, H, I, J, K, L, Q and T of article 3, in considering whether a dwelling is unoccupied, any occupation by a relevant Ukrainian person is to be disregarded.

F13(4)

For the purposes of Class W a relative shall be regarded as dependent if he is—

(a)

aged 65 years or more, or

(b)

severely mentally impaired with the meaning given in paragraph 2 of Schedule 1 to the Act, or

(c)

substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).

(F145)

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

(a)

he is the spouse F15or civil partner 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 F16or civil partnership shall be treated as a relationship by blood;

(F17ii)

a relationship between two persons living together as if they were a married couple or civil partners shall be treated as a relationship by marriage or civil partnership;

(iii)

the stepchild of a person shall be treated as his child F18and

(iv)

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

Annotations

Textual amendments

F1

Words in art. 2(1) inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(i)

F2

Words in art. 2(1) inserted (12.2.1997) by The Housing Act 1996 (Consequential Amendments) Order 1997 (S.I. 1997/74), art. 1, Sch. para. 13(a)

F3

Words in art. 2(1) substituted (E.) (25.3.2025) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025 (S.I. 2025/242), regs. 1(1), 3

F4

Words in art. 2(1) inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(ii)

F5

Words in art. 2(1) inserted (1.4.1997) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997 (S.I. 1997/656), arts. 1(2), 3(2)

F6

Word in art. 2(1) inserted (12.2.1997) by The Housing Act 1996 (Consequential Amendments) Order 1997 (S.I. 1997/74), art. 1, Sch. para. 13(b)

F7

Words in art. 2(1) revoked (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(iii)

F8

Words in art. 2(1) inserted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(a)(iv)

F9

Words in art. 2(1) inserted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(2)(a)(ii) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))

F10

Art. 2(2)(3) substituted (1.4.1994) by The Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539), arts. 1, 3(b)

F11

Art. 2(2) omitted (E.) (1.4.2013) by virtue of The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012 (S.I. 2012/2965), arts. 1(1), 2(2)

F12

Art. 2(3A) inserted (E.) (12.4.2022) by The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 (S.I. 2022/439), regs. 1(1), 3(2)(b) (which amendment is extended to W. (21.7.2022) by The Council Tax (Amendments Relating to Discount Disregards and Exempt Dwellings) (Wales) Regulations 2022 (S.I. 2022/722), regs. 1(2), 3(1) (with reg. 3(2)-(5)))

F13

Art. 2(4)(5) inserted (1.4.1997) by The Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997 (S.I. 1997/656), arts. 1(2), 3(3)

F14

Art. 2(5) substituted (1.4.1998) by The Council Tax (Exempt Dwellings and Discount Disregards) (Amendment) Order 1998 (S.I. 1998/291), arts. 1, 2

F15

Words in art. 2(5)(a) inserted (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(2)(a)

F16

Words in art. 2(5)(i) inserted (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(2)(b)

F17

Art. 2(5)(ii) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 43

F18

Art. 2(5)(iv) and word added (E.) (10.12.2005 with application in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 (S.I. 2005/2865), arts. 1(1), 2(2)(d)

Commencement

I1

Art. 2 in force at 31.3.1992, see art. 1

Extent

E1

This version of this provision applies to England only; a separate version has been created for Wales only

Footnotes

f1

Relevant definitions for the purposes of paragraph 4 of Schedule 1 are to be found in S.I. 1992/548.