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Council Tax

Volume 707: debated on Thursday 12 February 2009

Question

Asked by

To ask Her Majesty's Government what definition of religion is used for the purposes of a class H council tax exemption; and which faiths and denominations are eligible for class H council tax exemption. [HL1359]

The term “religious denomination”, which is used in Class H of Article 3 of the Council Tax (Exempt Dwellings) Order 1992 (SI 1992/558) (the 1992 Order), is not defined in either the 1992 order or the Local Government Finance Act 1992. It is for local authorities to reach a view on whether Class H exemption applies in any particular case and for the courts to interpret the meaning of the term in the context of any cases which may come before them.