Statutory Instruments
2004 No. 926
COUNCIL TAX, ENGLAND
The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004
Made
25th March 2004
Laid before Parliament
1st April 2004
Coming into force
22nd April 2004
The First Secretary of State, in exercise of the powers conferred upon him by section 11A of the Local Government Finance Act 1992( 1 ) hereby makes the following Regulations:
Citation, commencement and application
1. —(1) These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2004 and shall come into force on 22nd April 2004.
(2) These Regulations apply to dwellings in England only.
Amendment of Regulations
2. —(1)The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003( 2 ) (“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—
(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. ”
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
25th March 2004
1992 c. 14 . Section 11A was inserted by section 75(1) of the Local Government Act 2003. Section 75(2) of that Act inserted similar provision in relation to Wales in substitution of section 12 of the Local Government Finance Act 1992.
S.I. 2003/3011 .
S.I. 1992/558 as amended by the Council Tax (Exempt Dwellings) (Amendment) Order 1992 (S.I. 1992/2941 ).
S.I. 1992/551 to which there are amendments not relevant to these Regulations.