
2022 No. 439
Council Tax, England
The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2022
Made 7th April 2022
Laid before Parliament 11th April 2022
Coming into force 12th April 2022
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 1992, makes the following Regulations.
Citation, commencement, extent and application
1 

(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 1992
2 
In regulation 3(1) (persons of other descriptions: England) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 at the end insert—“
Homes for Ukraine Scheme
Class 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 Rules.”.
Amendment of the Council Tax (Exempt Dwellings) Order 1992
3 

(1) The Council Tax (Exempt Dwellings) Order 1992 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 Rules;”;
(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
Neil O’Brien
Parliamentary Under Secretary of State
Department for Levelling Up, Housing and Communities
