{
  "url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-amendment-england-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-amendment-england-regulations-2004/regulation-2.json",
  "legislation": "uksi/2004/926",
  "legislation_title": "The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-amendment-england-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of Regulations",
  "text": "(1) The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (“the Regulations”) are amended in accordance with paragraphs (2) to (4) below.\n(2) In regulation 2 (interpretation) for the definition of “qualifying person” substitute—\n““qualifying person” means a person who is liable for the council tax in respect of a dwelling on a particular day, whether or not jointly with any other person, or who would be liable for the council tax in respect of a dwelling on a particular day if that dwelling did not fall within—\n(a) Class O of the Council Tax (Exempt Dwellings) Order 1992; or\n(b) Class E of the Council Tax (Liability for Owners) Regulations 1992.”.\n(3) For paragraph (3) of regulation 6 (exceptions), substitute—\n“(3) For the purposes of sub-paragraph (a) of paragraph (2), a dwelling is job-related if it falls within the description set out in paragraph 1, 2 or 2A of the Schedule to these Regulations and for the purposes of sub-paragraph (b) of paragraph (2), a dwelling is job-related if it falls within the description set out in paragraph 1 or 2 of that Schedule.”.\n(4) After paragraph 2 of the Schedule insert—\n“2A. A dwelling is job-related for a person if he or his spouse is a minister of any religious denomination and the dwelling is inhabited by him as a residence from which he performs the duties of his office.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/3011."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1992/558 as amended by the Council Tax (Exempt Dwellings) (Amendment) Order 1992 (S.I. 1992/2941)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1992/551 to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/926/regulation/2",
    "retrieved_at": "2026-10-29T05:28:37.565548+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}