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

Explanatory Note

(This note is not part of the Regulations)

Except for regulation 2(3)(b), these Regulations amend council tax regulations in relation to financial years commencing on or after 1 April 2006, in the light of the Civil Partnership Act 2004. The Civil Partnership Act 2004 provides that two people of the same sex may form a civil partnership and will then be given many of the same rights and responsibilities as those that accompany marriage. These Regulations apply in relation to billing authorities in England.

Regulation 2(3)(b) of these Regulations amends regulation 58(5)(a) of the Council Tax (Administration and Enforcement) Regulations 1992 to include a reference to costs incurred in obtaining a substituted liability order for a lesser sum when a liability order for a greater amount has been quashed under regulation 36A. This amendment comes into effect immediately upon the coming into force of these Regulations.

Paragraph (1) of regulation 2 of these Regulations inserts the words “widowers or surviving civil partners” into regulation 32(1)(c)(ii) of the Council Tax (Administration and Enforcement) Regulations 1992. This means that the definition of “net earnings” is amended to exclude payments such as annuities to certain persons including a surviving civil partner. Sub-paragraph (a) of paragraph (2) of regulation 2 amends regulation 58 to provide that a billing authority may recover outstanding council tax liabilities on the death of the council tax payer (when jointly and severally liable for council tax, as a civil partner) from his executor or administrator. In this context, the reference to “civil partner” includes a person who is living with another person of the same sex as if they were civil partners by virtue of the reference in regulation 58 to section 9 of the Local Government Finance Act 1992. Section 9 was amended by paragraph 140 of Schedule 27 to the Civil Partnership Act 2004, to include a reference to persons living together as if they were civil partners. The amendments to regulation 58 reflect provision that already exists in relation to married couples and people living together as husband and wife.

Regulation 3 of these Regulations amends the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 in two ways. Firstly, by inserting a reference to civil partners in Class E so that a person who is a civil partner of a student and who is also not a British citizen and who is prevented from taking paid employment or from claiming benefits is treated in the same way as a spouse of a student in the same situation, and is disregarded for the purposes of a discount. Secondly, by inserting a new paragraph (aa) after paragraph (a) of sub-paragraph (1) of paragraph 4 of the Schedule. This provides that a person shall be a “disqualified relative” if he is the civil partner of the person to whom he is providing care or if he and that person are living together as if they were civil partners. This reflects provision that already exists for spouses.

Regulation 4 amends the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 by inserting references to “civil partner” in the Schedule to the Regulations so that equivalent provision is made for civil partners as already exists for spouses. This means that the definition of a job-related dwelling is expanded to include a dwelling which is provided for a person’s civil partner by reason of the latter’s employment. “Civil partner” will include in this context persons of the same sex living together as if they were civil partners.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies; neither does it have significant financial impact on any public bodies.