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The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995

S.I. 1995/620 · Made 7 March 1995

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, ENGLAND AND WALES

Made 7th March 1995

Laid before Parliament 9th March 1995

Coming into force 1st April 1995

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 8(1) and (6) and 113(1) of and paragraph 11 of Schedule 1 to the Local Government Finance Act 1992f1, and of all other powers enabling them in that behalf, hereby make the following Regulations —

Annotations to the whole text

Footnotes

f1

1992 c. 14.

Contents

  1. 1Citation and commencement
  2. 2Liability for Owners — Houses in multiple occupation
  3. 3Liability for Owners — Ministers of religion
  4. 4Discount Disregards — Spouses of students
  5. Signature
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 and shall come into force on 1st April 1995.

2Liability for Owners — Houses in multiple occupation

In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992f1 in Class C, at the end of paragraph (a), for “and” substitute “or”.

3Liability for Owners — Ministers of religion

In regulation 3 of the Council Tax (Liability for Owners) Regulations 1992, after “Church of England is” omit“both” and after “owner of the dwelling” insert “and is in receipt of a stipend”.

4Discount Disregards — Spouses of students

In regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992f1, at the end insert —

  • “Class E a person who is —

    1. (a)

      the spouse or dependant of a student within the meaning of paragraph 4 of Schedule 1 to the Act; and

    2. (b)

      not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits..”

Signature

Signed by authority of the Secretary of State for the Environment

David Curry

Minister of State,

Department of the Environment

7th March 1995

Signed by authority of the Secretary of State for Wales

Gwilym Jones

Parliamentary Under Secretary of State for Wales

7th March 1995

Explanatory note

(This note is not part of the Regulations)

The Council Tax (Liability for Owners) Regulations 1992 prescribe the classes of dwelling for which the person liable for council tax is the owner rather than the occupier. Regulation 2 of these Regulations amends Class C (houses in multiple occupation) in regulation 2 of those Regulations. Regulation 3 amends regulation 3 of those Regulations so that the Diocesan Board of Finance is liable where a dwelling is owned by a Minister of the Church of England only if the Minister is in receipt of a stipend.

The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 make additional provisions in relation to the classes of people to be disregarded for the purpose of assessing liability for council tax. Regulation 4 of these Regulations adds an additional class of students' spouses or dependants who are from overseas and who fulfil specified conditions.