Explanatory note

These Regulations amend certain provisions of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 to provide that ministers of any religious denomination who are required to live in premises in England to perform the duties of their office come within the definition of those with job-related dwellings. This means that where those persons also have a second home in England that is chargeable to council tax, the billing authority for the area within which the second home is situated is prevented from reducing the discount on that dwelling from 50%.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies.