The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 No. 620


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United Kingdom Statutory Instruments


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Statutory Instruments

1995 No. 620

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995

Made

7th March 1995

Laid before Parliament

9th March 1995

Coming into force

1st April 1995

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 8(1) and (6) and 113(1) of and paragraph 11 of Schedule 1 to the Local Government Finance Act 1992(1), and of all other powers enabling them in that behalf, hereby make the following Regulations -

Citation and commencement

1. These Regulations may be cited as the Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 and shall come into force on 1st April 1995.

Liability for Owners - Houses in multiple occupation

2. In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992(2) in Class C, at the end of paragraph (a), for "and" substitute "or".

Liability for Owners - Ministers of religion

3. In regulation 3 of the Council Tax (Liability for Owners) Regulations 1992, after "Church of England is" omit"both" and after "owner of the dwelling" insert "and is in receipt of a stipend".

Discount Disregards - Spouses of students

4. In regulation 3 of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992(3), at the end insert -

Signed by authority of the Secretary of State for the Environment

David Curry

Minister of State,

Department of the Environment

7th March 1995

Signed by authority of the Secretary of State for Wales

Gwilym Jones

Parliamentary Under Secretary of State for Wales

7th March 1995

Explanatory Note

(This note is not part of the Regulations)

The Council Tax (Liability for Owners) Regulations 1992 prescribe the classes of dwelling for which the person liable for council tax is the owner rather than the occupier. Regulation 2 of these Regulations amends Class C (houses in multiple occupation) in regulation 2 of those Regulations. Regulation 3 amends regulation 3 of those Regulations so that the Diocesan Board of Finance is liable where a dwelling is owned by a Minister of the Church of England only if the Minister is in receipt of a stipend.

The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 make additional provisions in relation to the classes of people to be disregarded for the purpose of assessing liability for council tax. Regulation 4 of these Regulations adds an additional class of students' spouses or dependants who are from overseas and who fulfil specified conditions.

(2)

S.I. 1992/551 to which relevant amendments are made by S.I. 1993/151.

(3)

S.I. 1992/552 to which a relevant amendment is made by S.I. 1992/2942.


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URL: http://www.bailii.org/uk/legis/num_reg/1995/uksi_1995620_en.html