EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Council Tax (Chargeable Dwellings) Order 1992 (S.I. 1992/549) (the “1992 Order”) so that a house in multiple occupation is always treated as a single dwelling for the purposes of council tax in England.
These Regulations also amend the Council Tax (Liability for Owners) Regulations 1992 (S.I. 1992/551) to expand the prescribed class of houses in multiple occupation for which the owner, as opposed to the resident, is responsible for paying council tax. This will align the prescribed class with the 1992 Order.
An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.