http://www.legislation.gov.uk/uksi/2003/3125/contents/made

The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003

Council tax

Tax

King's Printer of Acts of Parliament

2011-07-04

COUNCIL TAX, ENGLAND

The Council Tax (Liability for Owners) Regulations 1992 prescribe the classes of dwelling for which the person liable for council tax is the owner rather than the occupier. Class A in regulation 2 of those regulations provided for the owner to be liable for council tax for “a residential care home, nursing home, mental nursing home or hostel within the meanings given by paragraph 7 of Schedule 1 to” the Local Government Finance Act 1992.