Citation, commencement and application_I1

1.—(1) These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 and shall come into force on 18th December 2003.

(2) These Regulations apply to [^F1billing authorities^F1] in England only.

Interpretation_I2

[^F2 2.—(1) In these Regulations—

“ the Act ” means the Local Government Finance Act 1992 ;

“ caravan ” shall be construed in accordance with Part 1 of the Caravan Sites and Control of Development Act 1960 ;

“ Class A ” means the class of dwellings described in regulation 4;

“ Class B ” means the class of dwellings described in regulation 5;

“ Class C ” means the class of dwellings described in regulation 7;

“ Class D ” means the class of dwellings described in regulation 8;

“ Class E ” means the class of dwellings described in regulation 9;

“ Class F ” means the class of dwellings described in regulation 10;

[^F3 “ Class G ” means the class of dwellings described in regulation 11;

“ Class H ” means the class of dwellings described in regulation 12;

“ Class I ” means the class of dwellings described in regulation 13;

“ Class J ” means the class of dwellings described in regulation 14;

“ Class K ” means the class of dwellings described in regulation 15;

“ Class L ” means the class of dwellings described in regulation 16;

“ Class M ” means the class of dwellings described in regulation 17; ^F3]

[^F3 “ planning condition ” means any condition imposed on planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990 ; ^F3]

“ 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—

[^F4 “ relevant transaction ”, in relation to a dwelling, means a transfer on sale of—

“ the relevant year ” means the financial year for which a billing authority makes a determination under section 11A of the Act;

an “unoccupied dwelling” means a dwelling in which no one lives.

(2) For the purposes of Class D—

(a)a dwelling is vacant on any day if on the day—

(i)in the case of a dwelling consisting of a pitch occupied by a caravan or a mooring occupied by a boat, the caravan or boat is unoccupied; and

(ii)in any other case, the dwelling is unoccupied and substantially unfurnished; and

(b)in considering whether a dwelling has been vacant for any period, any one period, not exceeding six weeks, during which it was not vacant shall be disregarded.^F2]

Prescribed classes_I3

3.[^F5—(1) Class A and Class B are prescribed as classes of dwelling for the purposes of section 11A(4) of the Act for each financial year beginning on or after 1st April 2013.

(2) Class C and Class D are prescribed as classes of dwelling for the purposes of section 11A(4A) of the Act for each financial year beginning on or after 1st April 2013.

[^F6 (3) Class E and Class F are prescribed as classes of dwelling for the purposes of—

(a)section 11B(2) of the Act for each financial year beginning on or after 1st April 2013; and

(b)section 11D(1) of the Act for each financial year beginning on or after 1st April 2025.^F6,F5]]

[^F6 (4) Class G, Class H and Class I are prescribed as classes of dwelling for the purposes of sections 11B(2) and 11D(1) of the Act for each financial year beginning on or after 1st April 2025.

(5) Class J, Class K and Class L are prescribed as classes of dwelling for the purposes of section 11D(1) of the Act for each financial year beginning on or after 1st April 2025.

(6) Class M is prescribed as a class of dwelling for the purposes of section 11B(2) of the Act for each financial year beginning on or after 1st April 2025.^F6]

Class A_I4

4. The class of dwellings described in this regulation (“Class A”) comprises every chargeable dwelling in England —

(a)which is not the sole or main residence of an individual;

(b)which is furnished; and

(c)the occupation of which is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year;

except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below.

Class B_I5

5. The class of dwellings described in this regulation (“Class B”) comprises every chargeable dwelling in England —

(a)which is not the sole or main residence of an individual;

(b)which is furnished; and

(c)the occupation of which is not restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year;

except that the class of dwellings described in this regulation shall not include any dwelling which is excluded from that class by virtue of regulation 6 below.

[^F7Exceptions

6. Class A and Class B shall not include any dwelling which falls within the description of dwelling for Class J or Class K.^F7]

Class C_I6

7. The class of dwellings described in this regulation (“Class C”) comprises every chargeable dwelling in England —

(a)which is unoccupied; and

(b)which is substantially unfurnished.

[^F8Class D

8. The class of dwellings described in this regulation (“Class D”) comprises every chargeable dwelling in England—

(a)which satisfies the requirement set out in paragraph (b) unless it has been such a dwelling for a continuous period of twelve months or more ending immediately before the day in question;

(b)the requirement referred to in paragraph (a) is that the dwelling is vacant and—

(i)requires or is undergoing major repair work to render it habitable, or

(ii)is undergoing structural alteration; or

(iii)has undergone major repair work to render it habitable, if less than six months have elapsed since the date on which the alteration was substantially completed and the dwelling has continuously remained vacant since that date;

(c) for the purposes of paragraph (b) above “major repair work” includes structural repair work. ^F8]

[^F8Class E

9. —(1) The class of dwellings described in this regulation (“Class E”) comprises every chargeable dwelling in England which—

(a)is the sole or main residence of an individual where that individual is a qualifying person in relation to another dwelling provided by the Secretary of State for Defence for the purposes of armed forces accommodation, and which for that individual is job-related; or

(b)would be the sole or main residence of an individual if that individual were not a qualifying person in relation to another dwelling provided by the Secretary of State for Defence for the purposes of armed forces accommodation, and which for that individual is job-related.

(2) For the purposes of paragraph (1) a dwelling is job-related if it falls within the description set out in paragraph 1 of the Schedule to these Regulations.^F8]

[^F8Class F

10. —(1) The class of dwellings described in this regulation (“Class F”) comprises every chargeable dwelling in England—

(a)which forms part of a single property which includes at least one other dwelling; and

(b)which is being used by a resident of that other dwelling, or as the case may be, one of those other dwellings, as part of their sole or main residence.

(2) For the purposes of paragraph (1) “single property” means property which would apart from the Council Tax (Chargeable Dwellings) Order 1992 be one dwelling within the meaning of section 3 of the Act. ^F8]

[^F9Class G

11. —(1) The class of dwellings described in this regulation (“ Class G ”) comprises every chargeable dwelling in England—

(a)that is being marketed for sale at a price that is reasonable for the sale of the dwelling, [^F10 or^F10]

(b)in relation to which an offer to purchase the dwelling has been accepted (whether or not the acceptance is subject to contract) but the sale has not been completed,

unless it has been such a dwelling for a period of one year or more.

(2) After the end of an excepted period a dwelling does not fall within Class G for a further period unless the dwelling has been the subject of a relevant transaction.

(3) For the purposes of this regulation—

(a)marketing a dwelling for sale [^F11 means^F11] the marketing for sale of—

(i)the freehold; or

(ii)a leasehold for a term of seven years or more;

(b) “excepted period” is a period during which a dwelling falls within Class G. ^F9]

[^F9Class H

12. —(1) The class of dwellings described in this regulation (“ Class H ”) comprises every chargeable dwelling in England—

(a)that is being marketed for let under a tenancy on terms and conditions, including the proposed rent, that are reasonable for letting the dwelling, [^F12 or^F12]

(b)in relation to which an offer to rent the dwelling has been accepted (whether or not the acceptance is subject to contract) but the tenancy has not started,

unless it has been such a dwelling for a period of one year or more.

(2) After the end of an excepted period a dwelling does not fall within Class H for a further period unless the dwelling has been subject to a tenancy that was granted for a term of six months or more.

(3) For the purposes of this regulation “excepted period” is a period during which a dwelling falls within Class H. ^F9]

[^F9Class I

13. —(1) The class of dwellings described in this regulation (“ Class I ”) comprises every chargeable dwelling in England—

(a)that fell within Exempt Dwellings Class F;

(b)in relation to which a grant of probate has been made or letters of administration issued during the period in which it has fallen within that Class; and

(c)where less than one year has elapsed since the making of the grant or issue of the letters.

(2) Where a dwelling falling within Class I is subject to a relevant transaction, it no longer falls within that Class after the day on which that transaction is completed.

(3) After the end of an excepted period a dwelling does not fall within Class I for a further period unless the dwelling has fallen within Exempt Dwellings Class F for a further period.

(4) For the purposes of this regulation—

“excepted period” is a period during which a dwelling falls within Class I;

“ Exempt Dwellings Class F ” means Class F in regulation 3 of the Council Tax (Exempt Dwellings) Order 1992 . ^F9]

[^F9Class J

14. —(1) The class of dwellings described in this regulation (“ Class J ”) comprises every chargeable dwelling in England—

(a)where a qualifying person in relation to that dwelling is a qualifying person in relation to another dwelling in England, Wales or Scotland which for that person is job-related; or

(b)which for a qualifying person is job-related where that person is a qualifying person in relation to another dwelling in England, Wales or Scotland.

(2) For the purposes of—

(a)paragraph (1)(a), 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;

(b)paragraph (1)(b), a dwelling is job-related if it falls within the description set out in paragraph 1 or 2 of that Schedule.^F9]

[^F9Class K

15. The class of dwellings described in this regulation (“ Class K ”) comprises every chargeable dwelling in England which consists of a pitch occupied by a caravan, or a mooring occupied by a boat. ^F9]

[^F9Class L

16. The class of dwellings described in this regulation (“ Class L ”) comprises every chargeable dwelling in England the occupation of which is restricted by a planning condition—

(a)preventing occupancy for a continuous period of at least 28 days in any one year period;

(b)specifying that the dwelling may be used for holiday let only; or

(c)preventing occupancy as a person’s sole or main residence.^F9]

[^F9Class M

17. —(1) Subject to paragraph (2), the class of dwellings described in this regulation (“ Class M ”) comprises every chargeable dwelling in England which falls within Class D.

(2) After the end of an excepted period a dwelling does not fall within Class M for a further period unless the dwelling has been the subject of a relevant transaction.

(3) In this regulation “ excepted period ” means a period during which a dwelling falls within Class M. ^F9]

SCHEDULE JOB-RELATED DWELLINGS _I7,I8,I9

1.—(1) Subject to sub-paragraph (2), a dwelling is job-related for a person if it is provided for him by reason of his employment or for his spouse [^F13or civil partner by reason of that person's^F13] employment, in any of the following cases—

(a) where it is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling;

(b) where the dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide dwellings to employees;

(c) where, there being a special threat to the employee’s security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements.

(2) If the dwelling is provided by a company and the employee is a director of that or an associated company, paragraph (a) or (b) of sub-paragraph (1) shall not apply unless either—

(a) the employment is as a full-time working director,

(b) the company is non-profit making, that is to say, it does not carry on a trade nor do its functions consist wholly or mainly in the holding of investments or other property, or

(c) the company is established for charitable purposes only.

2.—(1) Subject to sub-paragraph (2), a dwelling is job-related for a person if he or his spouse [^F14or civil partner^F14] 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 [^F14or civil partner^F14] 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 [^F14or civil partner^F14] (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.

[^F15 2A. A dwelling is job-related for a person if he or his spouse [^F16 or civil partner^F16] 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.^F15]

3. In this Schedule—

• a company is an associated company of another person if one of them has control of the other or both are under the control of the same person;

• “ director ”, “ full-time working director ” and “ control ”, in relation to a body corporate have the same meanings as they have in sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 2003 ( 2 ) in relation to the benefits code;

• “ provided ” means provided under a tenancy or otherwise; and

[^F17 references to the spouse or civil partner of a person are to be taken to include references to a person who is living with the other as if they were a married couple or civil partners^F17] .