# The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004, Regulation 2: Amendment of Regulations


(1) The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (“the Regulations”) are amended in accordance with paragraphs (2) to (4) below.
(2) In regulation 2 (interpretation) for the definition of “qualifying person” substitute—
““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—
(a) Class O of the Council Tax (Exempt Dwellings) Order 1992; or
(b) Class E of the Council Tax (Liability for Owners) Regulations 1992.”.
(3) For paragraph (3) of regulation 6 (exceptions), substitute—
“(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.”.
(4) After paragraph 2 of the Schedule insert—
“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.”

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Source: https://www.legislation.gov.uk/uksi/2004/926/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-amendment-england-regulations-2004/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.