# The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003, Regulation 2: Residential care homes


In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992, for Class A there is substituted—
“Class A
(a) a care home within the meaning of the Care Standards Act 2000, in respect of which a person is registered in accordance with Part 2 of that Act;
(b) a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948; or
(c) a hostel within the meaning given by paragraph 7 of Schedule 1 to the Act.”.

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Source: https://www.legislation.gov.uk/uksi/2003/3125/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-amendment-england-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.