2022 No. 439
The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022
Made
Laid before Parliament
Coming into force
The Secretary of State, 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 19921, makes the following Regulations.
Citation, commencement, extent and applicationI11
1
These Regulations may be cited as the Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022 and come into force on 12th April 2022.
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 1992I22
In regulation 3(1) (persons of other descriptions: England) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 19922 at the end insert—
Homes for Ukraine SchemeClass G: 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 Rules3.
Amendment of the Council Tax (Exempt Dwellings) Order 1992I3C13
1
The Council Tax (Exempt Dwellings) Order 19924 is amended as follows.
2
In article 2—
a
in paragraph (1)—
i
after the definition of “relevant absentee” insert—
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 Rules5;
ii
in the definition of “an unoccupied dwelling” after “paragraph (3)” insert “and (3A)”
;
b
after paragraph (3) insert—
3A
For the purposes of Classes B, D, E, F, H, I, J, K, L, Q and T of article 3, in considering whether a dwelling is unoccupied, any occupation by a relevant Ukrainian person is to be disregarded.
3
In article 3—
a
in Class N, in paragraph (2)(a)—
i
at the end of sub-paragraph (ii) omit “or”;
ii
at the end of sub-paragraph (iii) insert—
or
iv
where there are other residents of the dwelling who fall within (i), (ii) or (iii) above, a relevant Ukrainian person;
b
in Class S at the end insert “or one or more such persons together with one or more relevant Ukrainian persons”
;
c
in Class U for paragraph (2)(a) substitute—
a
“relevant person” means—
i
a person falling within paragraphs (i), (ii) or (iii) of paragraph (2)(a) of Class N above; or
ii
a relevant Ukrainian person; and
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
(This note is not part of the Regulations)