delete The Council Tax (Exempt Dwellings and Discount Disregards) (Amendment) Order 1998
This 1998 Amendment Order makes two changes to council tax regulations: (1) expands the definition of 'relative' for Class W exempt dwellings (dependent relatives) to include great-great-grandparents, great-great-grandchildren, and treats stepchildren as children and cohabiting couples as married; and (2) increases the maximum weekly salary threshold for student council tax discounts from £130 to £160.
This amendment perpetuates council tax distortions by expanding Class W exemptions that incentivize particular family living arrangements over others, and creates arbitrary categorical exemptions for students based on income thresholds. The regulation compounds the inherent unfairness of council tax itself—a regressive property tax that should be abolished rather than refined through ever-more-complex exemption categories. The great-great-grandparent extension and stepchild/cohabitation provisions add complexity with no principled economic rationale, while the student discount threshold is a political figure that will require repeated legislative updating as wages rise.