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.
Signed by authority of the First Secretary of State
Phil HopeParliamentary Under Secretary of State,Office of the Deputy Prime Minister