Statutory Instruments
2005 No. 2866
COUNCIL TAX, ENGLAND
The Council Tax (Civil Partners) (England) Regulations 2005
Made
11th October 2005
Laid before Parliament
20th October 2005
Coming into force
10th December 2005
Citation, commencement and application
1. —(1) These Regulations may be cited as the Council Tax (Civil Partners) (England) Regulations 2005 and shall come into force on 10th December 2005.
(2) These Regulations apply to billing authorities in England only.
(3) The amendments made by—
(a) paragraph (2), and sub-paragraph (a) of paragraph (3), of regulation 2;
(b) regulation 3; and
(c) regulation 4;
apply in relation to financial years beginning on or after 1st April 2006.
Amendment of the Council Tax (Administration and Enforcement) Regulations 1992
2. —(1)The Council Tax (Administration and Enforcement) Regulations 1992( 4 ) are amended in accordance with paragraphs (2) and (3).
(2) In regulation 32 (interpretation and application of Part VI), in paragraph (1), in the definition of “net earnings” at sub-paragraph (c)(ii), after “widows” insert “widowers, surviving civil partners( 5 )”.
(3) In regulation 58 (outstanding liabilities on death)—
(a) in sub-paragraph (b) of paragraph (1), after “spouse” insert “or civil partner;” and
(b) in sub-paragraph (a) of paragraph (5), after “regulation 34(7)(b) or (8)” insert “, 36A(5)(b)( 6 ),”.
Amendment of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992
3. —(1)The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992( 7 ) are amended in accordance with paragraphs (2) and (3).
(2) In regulation 3 (persons of other descriptions), in paragraph (a) of Class E, after “spouse” insert “or civil partner”.
(3) After paragraph (a) of sub-paragraph (1) of paragraph 4 of the Schedule insert—
“ (aa) he is the civil partner of the other or they live together as if they were civil partners; ”
Amendment of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003
4. —(1)The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003( 8 ) are amended in accordance with paragraphs (2) to (4).
(2) In paragraph 1 of the Schedule for the words “by reason of the spouse's” substitute “or civil partner by reason of that person's”.
(3) In sub-paragraphs (1), (2) and (3) of paragraph 2 of the Schedule and in paragraph 2A of the Schedule, after “spouse” insert “or civil partner”.
(4) In paragraph 3 of the Schedule add at the end—
“ ; and
references to the civil partner of a person shall be taken to include references to a person of the same sex who is living with the other as if he were that person’s civil partner. ” .
Phil Woolas
Minister of State Office of the Deputy Prime Minister
11th October 2005
Section 11A was inserted by section 75(1) of the Local Government Act 2003 (c. 26) . 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.
Section 18(1)(b) of the Local Government Finance Act 1992 (c. 14) was amended by paragraph 140 of Schedule 27 to the Civil Partnership Act 2004 (c. 33) .
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. 1992/613 , relevant amending instruments are S.I. 1992/3008 , 1993/773 , 1996/1880 , 1999/534 , 2003/768 , 2004/927 .
The Civil Partnership Act 2004 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).
Regulation 36A was inserted by the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 S.I. 2004/927 .