Statutory Instruments
2005 No. 2865
COUNCIL TAX, ENGLAND
The Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005
Made
11th October 2005
Laid before Parliament
20th October 2005
Coming into force
10th December 2005
The First Secretary of State, in exercise of the powers conferred upon him by section 4 of the Local Government Finance Act 1992( 1 ), makes the following Order:
Citation, commencement and application
1. —(1) This Order may be cited as the Council Tax (Exempt Dwellings) (Amendment) (England) Order 2005 and shall come into force on 10th December 2005.
(2) This Order applies to billing authorities in England only.
(3) The amendments made by paragraph (2), and sub-paragraph (a) of paragraph (3), of article 2 apply in relation to financial years beginning on or after 1st April 2006.
Amendment of the Council Tax (Exempt Dwellings) Order 1992
2. —(1)The Council Tax (Exempt Dwellings) Order 1992( 2 ) shall be amended in accordance with paragraphs (2) and (3).
(2) In paragraph (5) of article 2—
(a) in sub-paragraph (a), after the word “spouse” insert “or civil partner”( 3 );
(b) in sub-paragraph (i), after the word “marriage” insert “or civil partnership”;
(c) in sub-paragraph (ii) after the word “marriage” insert “and a relationship between two persons of the same sex living together as if they were civil partners shall be treated as a relationship by civil partnership”; and
(d) after sub-paragraph (iii) add—
“ (iv) the child of the civil partner of a person (here (“A”)), shall be treated as A’s child; ” .
(3) In article 3—
(a) in Class E substitute for paragraph (a)—
“ (a) has his sole or main residence elsewhere in the circumstances specified in paragraphs 6 or 7 of Schedule 1 to the Act or in accommodation provided in Scotland by a care home service within the meaning of section 2(3) of the Regulation of Care (Scotland) Act 2001 ( 4 ) ; and ” .
(b) in Class N, in paragraph (ii) of sub-paragraph (a) of paragraph (2)—
(i) after the word “spouse” insert “, civil partner” ; and
(ii) substitute “each” for the word “either”.
Phil Woolas
Minister of State
Office of the Deputy Prime Minister
11th October 2005
1992 (c. 14) . These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672 ); see the reference to the Local Government Finance Act 1992 in Schedule 1.
S.I. 1992/558 ; relevant amending instruments are S.I. 1993/150 , 1994/539 , 1997/656 , 1998/291 .
The Civil Partnership Act 2004 (c. 33) amends Schedule 1 to the Interpretation Act 1978 to insert a definition of civil partnership see paragraph 59 of Schedule 27 to the Civil Partnership Act 2004. A “civil partnership” means a civil partnership which exists under or by virtue of the Civil Partnership Act 2004 (and any reference to a civil partner is to be read accordingly).