{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992.json",
  "id": "uksi/1992/551",
  "title": "The Council Tax (Liability for Owners) Regulations 1992",
  "short_title": "Council Tax (Liability for Owners) 1992",
  "long_title": "Under Part I of the Local Government Finance Act 1992, the council tax becomes payable with effect from 1st April 1993. These Regulations specify classes of dwellings for which the person liable for the council tax is the owner rather than the occupier. The classes are–nursing homes and other similar homes (Class A)houses of religious communities (Class B)houses in multiple occupation (Class C)residences of staff who live in houses occasionally occupied by an employer (Class D)residences of ministers of religion (Class E).",
  "citation": "S.I. 1992/551",
  "type": "uksi",
  "year": "1992",
  "number": "551",
  "version": "current",
  "date": "1992-03-09",
  "revised": true,
  "valid_from": "2026-06-03",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/introduction",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-1",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-2",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2A",
      "kind": "regulation",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-2A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/regulation-3",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/signature",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/note",
      "extent": "E+W",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
      "provisions": [
        "section/8",
        "section/113"
      ]
    }
  ],
  "changes_made_to": 18,
  "changes_made_to_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/551",
    "retrieved_at": "2026-10-29T14:26:57.923015+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."
}