The Council Tax (Civil Partners) (England) Regulations 2005

• Citation: S.I. 2005/2866
• Sections: 4

Section 1 Citation, commencement and application

(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.

Section 2 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

(1) The Council Tax (Administration and Enforcement) Regulations 1992 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 ”.

(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) ,”.

Section 3 Amendment of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992

(1) The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 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;

Section 4 Amendment of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003

(1) The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 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.