Residential care homes
2. In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992(1), for Class A there is substituted—
“Class A
(a)a care home within the meaning of the Care Standards Act 2000(2), 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 1948(3); or
(c)a hostel within the meaning given by paragraph 7 of Schedule 1(4) to the Act.”.
S.I. 1992/551.
Paragraph 7 of Schedule 1 was amended by the Care Standards Act 2001, see section 116 and paragraph 20 of Schedule 4 to that Act. For the definition of “hostel” see article 6 of the Council Tax (Discount Disregards) Order 1992 (S.I. 1992/548) as substituted by article 4 of the Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) (Amendment) (England) Order 2003 (S.I. 2003/xxxx).