Statutory Instruments
2025 No. 242
COUNCIL TAX, ENGLAND
The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025
Made
28th February 2025
Laid before Parliament
3rd March 2025
Coming into force
25th March 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 4, 113(1) and 116(1) of, and paragraph 11 of Schedule 1 to, the Local Government Finance Act 1992(1).
Citation, commencement, extent and application
1.—(1) These Regulations may be cited as the Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025 and come into force on 25th March 2025.
(2) These Regulations extend to England and Wales.
(3) Regulation 3 applies in relation to billing authorities in England only.
Amendment of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992
2. In regulation 3(1) (persons of other descriptions: England) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992(2) for Class G substitute—
“Ukraine visa schemes
Class G: a person—
(a)who holds permission to enter or to stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route in Appendix Ukraine Scheme of the Immigration Rules(3); or
(b)in respect of whom another person is eligible for a thank you payment in accordance with guidance entitled “Homes for Ukraine: Ukraine Permission Extension scheme - guidance for councils” published by the Ministry of Housing, Communities and Local Government on 24th February 2025(4).”.
Amendment of the Council Tax (Exempt Dwellings) Order 1992
3. In article 2(1) of the Council Tax (Exempt Dwellings) Order 1992(5) for the definition of “relevant Ukrainian person” substitute—
““relevant Ukrainian person” means a person—
who holds permission to enter or to stay in the United Kingdom granted under the Homes for Ukraine Sponsorship Scheme route in Appendix Ukraine Scheme of the Immigration Rules; or
in respect of whom another person is eligible for a thank you payment in accordance with guidance entitled “Homes for Ukraine: Ukraine Permission Extension scheme - guidance for councils” published by the Ministry of Housing, Communities and Local Government on 24th February 2025;”.
Signed by authority of the Secretary of State for Housing, Communities and Local Government
Jim McMahon
Minister of State
Ministry of Housing, Communities and Local Government
28th February 2025
S.I. 1992/552; relevant amendments were made by by S.I. 1992/2942, 1993/149, 1995/620, 1997/657, 2019/431 and 2022/439.
https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-ukraine-scheme. The Immigration Rules are laid down under section 3(2) of the Immigration Act 1971 (c. 77). The rules in relation to the Homes for Ukraine Sponsorship Scheme are set out at UKR 11.1 to UKR 20.2 of the appendix. “Permission to enter” and “permission to stay” are defined at rule 6.2 of the Immigration Rules: Introduction (https://www.gov.uk/guidance/immigration-rules).
https://assets.publishing.service.gov.uk/media/67bc95a998ea2db44faddda6/UPE_guidance_for_councils_PDF.pdf. See the explanatory note to this instrument for details of where hard copies of the guidance may be obtained. The rules in relation to the Ukraine Permission Extension Scheme are set out at UKR 29.1 to UKR 38.1 of Appendix Ukraine Scheme of the Immigration Rules.
S.I. 1992/558; relevant amendments were made by S.I. 1993/150, 1994/539, 1997/656, 1998/291, 2005/2865, 2012/2965, 2019/1458 and 2022/439.