Residential care homes2
In regulation 2 of the Council Tax (Liability for Owners) Regulations 19922, for Class A there is substituted—
Class A
- a
a care home within the meaning of the Care Standards Act 20003, in respect of which a person is registered in accordance with Part 2 of that Act;
- b
a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 19484; or
- c
a hostel within the meaning given by paragraph 7 of Schedule 15 to the Act.