{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-wales-regulations-2004/regulation-2",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-wales-regulations-2004/regulation-2.json",
  "legislation": "wsi/2004/2920",
  "legislation_title": "The Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-for-owners-amendment-wales-regulations-2004",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Residential care homes",
  "text": "In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992, for Class A there is substituted —\n“Class A\n(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;\n(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\n(c) a hostel within the meaning given by paragraph 7 of Schedule 1 to the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/551."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c. 14."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1948 c. 29."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2004/2920/regulation/2",
    "retrieved_at": "2026-10-29T00:07:34.526784+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."
}