Paragraph 2 I1

England and Wales

(1)

Subject to sub-paragraph (2), a dwelling is job-related for a person if he or his spouse F1or civil partner is required, under a contract to which this sub-paragraph applies, to live in that dwelling.

(2)

Sub-paragraph (1) does not apply if the dwelling concerned is in whole or in part provided by any other person or persons together with whom the person or spouse or civil partner carries on a trade or business in partnership.

(3)

A contract to which sub-paragraph (1) applies is a contract entered into at arm’s length and requiring the person concerned or his spouse or civil partner (as the case may be) to carry on a particular trade, profession or vocation in a property provided by another person and to live in a dwelling provided by that other person.

Annotations

Textual amendments

F1: Words in Sch. paras. 2(1)(2)(3) inserted (10.12.2005 in relation to financial years beginning on or after 1.4.2006) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1)(3), 4(3)

Commencement

I1: Sch. para. 2 in force at 18.12.2003, see reg. 1(1)