# The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995, Note: Explanatory note


(This note is not part of the Regulations)
The Council Tax (Liability for Owners) Regulations 1992 prescribe the classes of dwelling for which the person liable for council tax is the owner rather than the occupier. Regulation 2 of these Regulations amends Class C (houses in multiple occupation) in regulation 2 of those Regulations. Regulation 3 amends regulation 3 of those Regulations so that the Diocesan Board of Finance is liable where a dwelling is owned by a Minister of the Church of England only if the Minister is in receipt of a stipend.
The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 make additional provisions in relation to the classes of people to be disregarded for the purpose of assessing liability for council tax. Regulation 4 of these Regulations adds an additional class of students' spouses or dependants who are from overseas and who fulfil specified conditions.

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Source: https://www.legislation.gov.uk/uksi/1995/620/note (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-and-additional-provisions-for-discount-disregards-amendment-regulations-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.