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The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2000

S.I. 2000/537 · Made 2 March 2000

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, ENGLAND

Made 2nd March 2000

Laid before Parliament 9th March 2000

Coming into force 3rd April 2000

The Secretary of State for the Environment, Transport and the Regions in exercise of the powers conferred upon him by sections 8(1) and 113(1) of the Local Government Finance Act 1992f1, and of all other powers enabling him in that behalf, hereby makes the following Regulations–

Annotations to the whole text

Footnotes

f1

1992 c. 14.

Contents

  1. 1Citation, commencement and extent
  2. 2Liability for owners—asylum seekers
  3. Signature
  4. Explanatory note

1Citation, commencement and extent

(1)

These Regulations may be cited as the Council Tax (Liability for Owners) (Amendment) (England) Regulations 2000 and shall come into force on 3rd April 2000.

(2)

These Regulations extend to England onlyf1.

2Liability for owners—asylum seekers

After the description of Class E in regulation 2 of the Council Tax (Liability for Owners) Regulations 1992f1 insert the following provision:

“

Class Fa dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999f2.

”

Signature

Signed by authority of the Secretary of State for the Environment, Transport and the Regions

Beverley Hughes

Parliamentary Under Secretary of State,

Department of the Environment, Transport and the Regions

2nd March 2000

Explanatory note

(This note is not part of the Regulations)

These Regulations prescribe a new class of dwellings for which the owner, as opposed to the resident, is responsible for paying council tax, in the Council Tax (Liability for Owners) Regulations 1992.

From 3rd April 2000 asylum seekers who appear to be destitute will receive accommodation and other essential living needs under section 95 of the Immigration and Asylum Act 1999, and will not be eligible for benefits including council tax benefit. These Regulations provide that the council tax liability for any accommodation provided under section 95, will fall on the owner of the accommodation as opposed to the resident asylum seeker.