In regulation 2 (classes of chargeable dwellings) of the Council Tax (Liability for Owners) Regulations 19928, under the heading “Residential care homes etc.” for paragraph (b) substitute the following—

“(b)

a building or part of a building in which accommodation is provided under section 18 or 19 of the Care Act 2014 or under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet needs for care and support); or”.