Residential care homes2.

In regulation 2 of the Council Tax (Liability for Owners) Regulations 19922, for Class A there is substituted—

  • “Class A

    1. (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;
    2. (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
    3. (c)
      a hostel within the meaning given by paragraph 7 of Schedule 15 to the Act.”.