# The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003, Paragraph 2

Extent: E+W

(1) Subject to sub-paragraph (2), a dwelling is job-related for a person if he or his spouse or 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.

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Source: https://www.legislation.gov.uk/uksi/2003/3011/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-england-regulations-2003/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.