1992 No. 551
The Council Tax (Liability for Owners) Regulations 1992
Made
Laid before Parliament
Coming into force
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 8(1), (5) and (6) and section 113(1) of the Local Government Finance Act 19921and of all other powers enabling them in that behalf, hereby make the following Regulations–
1
1
These Regulations may be cited as the Council Tax (Liability for Owners) Regulations 1992 and shall come into force on 31st March 1992.
2
For the purposes of these Regulations–
“the Act” means the Local Government Finance Act 1992;
“secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 19852;
“statutory tenant” means a statutory tenant within the meaning of the Rent Act 19773or the Rent (Agriculture) Act 19764;
“tenant” does not include a person with a leasehold interest granted for 6 months or more but, subject to that, includes a secure tenant or a statutory tenant.
2
The following are the classes of chargeable dwellings prescribed for the purposes of section 8(1) of the Act–
Class A | a residential care home, nursing home, mental nursing home or hostel within the meanings given by paragraph 7 of Schedule 1 to the Act5. |
Class B | a dwelling inhabited by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering, or any combination of these. |
Class C | a dwelling inhabited by persons who do not constitute a single household, each of whom either– |
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Class D | a dwelling– |
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Class E | a dwelling which is inhabited by a minister of any religious denomination as a residence from which he performs the duties of his office. |
3
In relation to a dwelling within Class E in regulation 2, where a minister of the Church of England is both the inhabitant and the owner of the dwelling, section 8(3) of the Act shall have effect as if, for the reference to the owner, there were substituted a reference to the Diocesan Board of Finance of the diocese in which the dwelling is situated.
(This note is not part of the Regulations)