The Council Tax (Prescribed Classes of Dwellings) (Amendment) (England) Regulations 2005
These Regulations amend regulations 1, 2 and 6 of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003, (“the Regulations”), to provide, except as mentioned in the next paragraph, that where a council tax payer has a job-related dwelling and another home, a council tax discount of 50% is retained on the second home in England when his or her main home is in England, Wales or Scotland, (regardless of whether it is the main dwelling or the second home which is job-related.) Previously, the Regulations only prevented the billing authority for the area within which the second home was situated from reducing the discount on that dwelling from 50% if the main home was also in England.