{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-wales-regulations-2000/note",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-wales-regulations-2000/note.json",
  "legislation": "wsi/2000/1024",
  "legislation_title": "The Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-wales-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note does not form part of the Regulations)\nThe Council Tax (Liability for Owners) Regulations 1992 prescribe classes of dwellings for which the owner, rather than the resident, is liable to pay council tax.\nFrom 3rd April 2000 asylum seekers, in Wales, 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.\nThese Regulations provide that the council tax liability for any accommodation provided under section 95 will fall on the owner of the accommodation rather than the resident asylum seeker by adding a new class of dwellings to the classes prescribed by the 1992 regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2000/1024/note",
    "retrieved_at": "2026-10-29T00:19:14.003523+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}