Regulation 2 Residential care homes

In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992^f1, for Class A there is substituted —

“Class A

(a)

a care home within the meaning of the Care Standards Act 2000^f2, 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^f3; or

(c)

a hostel within the meaning given by paragraph 7 of Schedule 1^f4 to the Act.”.

Annotations

Footnotes

f1: S.I. 1992/551.
f2: 2000 c. 14.
f3: 1948 c. 29.
f4: Paragraph 7 of Schedule 1 was amended by the Care Standards Act 2000, see section 116 and paragraph 20 of Schedule 4 to that Act. For the definition of “hostel” see article 6 of the Council Tax (Discount Disregards) Order 1992 (S.I. 1992/548) as substituted by article 4 of the Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) (Amendment) (Wales) Order 2004 (S.I. 2004/2921 (W.260)).