# The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2000, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/2000/537/note (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-amendment-england-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.