2. The Council Tax (Chargeable Dwellings) Order 1992(1) is amended as follows:
(a)in article 2, after the definition of “the Act” insert —
““care home” means 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)in article 3, before “Where” insert “Subject to article 3A,”;
(c)after article 3, insert the following article —
“3A. A care home shall be treated as comprising the number of dwellings found by adding one to the number of self-contained units occupied by, or if currently unoccupied, provided for the purpose of accommodating, the person registered in respect of it in accordance with Part 2 of the Care Standards Act 2000, and each such unit shall be treated as a dwelling.”.
S.I. 1992/549 to which relevant amendments have been made by the Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) Amendment Order 1997 (S.I. 1997/656).