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

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.”.

(1)

S.I. 1992/551.

(2)

2000 (c. 14.)

(3)

1948 (c. 29.)

(4)

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).