The Council Tax (Reductions for Annexes) (England) Regulations 2013

Prescribed conditions

3.—(1) The following conditions are prescribed for the purposes of these Regulations.

(2) The dwelling—

(a) forms part of a single property which includes at least one other dwelling; and

(b) is being used by a resident of that other dwelling or, as the case may be, one of those other dwellings, as part of their sole or main residence; or

(c) is the sole or main residence of a relative of the person who is liable to pay council tax in respect of that other dwelling or, as the case may be, one of those other dwellings.

(3) For the purposes of paragraph (2)—

(a) “single property” means a property which would apart from the Council Tax (Chargeable Dwellings) Order 1992(1) be one dwelling within the meaning of section 3 of the 1992 Act;

(b) a person (“P”) is to be regarded as the relative of another if P—

(i) is the spouse or civil partner of that person, or

(ii) is that person’s parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, or

(iii) is that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece; and

(aa) a relationship by marriage or civil partnership shall be treated as a relationship by blood;

(bb) a relationship between two persons who are not married but are living together as a married couple shall be treated as a relationship by marriage 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

(cc) the stepchild of a person shall be treated as that person’s child;

(dd) the child of the civil partner of a person (‘A’) shall be treated as A’s child; and

(c) ”the person who is liable to pay council tax” includes a person who would be so liable if the dwelling were not an exempt dwelling within the meaning of the Council Tax (Administration and Enforcement) Regulations 1992(2).

(1)

S.I. 1992/549. A relevant amendment was made in relation to England by S.I. 2003/3121.

(2)

S.I. 1992/558. A new definition of ‘exempt dwelling’ in relation to was inserted in regulation 1 by S.I. 2012/3086