# The Council Tax (Liability for Owners) Regulations 1992

S.I. 1992/551 · made 9 March 1992 · revised to 3 June 2026

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).

Made under: Local Government Finance Act 1992 (Section 8, Section 113)

## Introductory text

COUNCIL TAX, ENGLAND AND WALES
Made 9th March 1992
Laid before Parliament 10th March 1992
Coming into force 31st March 1992
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 8(1), (5) and (6) and section 113(1) of the Local Government Finance Act 1992and of all other powers enabling them in that behalf, hereby make the following Regulations–

## 1 

(1) These Regulations may be cited as the Council Tax (Liability for Owners) Regulations 1992 and shall come into force on 31st March 1992.
(2) For the purposes of these Regulations–
“the Act” means the Local Government Finance Act 1992;
“HMO”—
(a)in relation to England means a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but as if subsections (1)(e) and (5) of that section were omitted;
(b)in relation to Wales means a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but—
(i)as if subsections (1)(e) and (5) of that section were omitted, and
(ii)in applying the test for when persons are to be treated as occupying a building or part of a building as their only or main residence under section 254(2)(c) of the Housing Act 2004, as if section 259(2)(b) of that Act were omitted;
“introductory standard contract” has the meaning given in section 16(4) of the Renting Homes (Wales) Act 2016;
“Introductory tenant” means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;
“secure contract” has the meaning given in section 8 of the Renting Homes (Wales) Act 2016;
“secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985;
“statutory tenant” means a statutory tenant within the meaning of the Rent Act 1977or the Rent (Agriculture) Act 1976;
“tenant” includes a tenant under an introductory standard contract or secure contract, a secure tenant, an introductory tenant and a statutory tenant.

## 2 

The following are the classes of chargeable dwellings prescribed for the purposes of section 8(1) of the Act–
Residential care homes, etc
Class A
(a) in relation to England, a care home, within the meaning of the Care Standards Act 2000, in respect of which a person is registered in accordance with Part 1 of the Health and Social Care Act 2008; and
(aa) in relation to Wales, a place at which a care home service, within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, is provided wholly or mainly to persons aged 18 or over.
(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 accommodation is provided under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support); or
(b) a building or part of a building in which accommodation is provided under section 18 or 19 of the Care Act 2014 or under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet needs for care and support); or
(c) a hostel within the meaning given by paragraph 7 of Schedule 1 to the Act in relation to England or by regulation 17(2) of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 in relation to Wales.
Religious communities
Class B
a dwelling in England or Wales inhabited by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering, or any combination of these.
Houses in multiple occupation, etc
Class C
a dwelling in England or Wales which—
(a) was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household,
(b) is inhabited by a person who, or by two or more persons each of whom either—
(i) is a tenant of, or has a licence to occupy, part only of the dwelling, or
(ii) has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of, the dwelling as a whole, or
(c) is an HMO.
Resident Staff
Class D
a dwelling–
(a) in which at least one of the residents is employed in domestic service and resides in the dwelling wholly or mainly for the purposes of his employment;
(b) in which any other resident is either so employed or is a member of the family of a resident so employed; and
(c) which is from time to time occupied by the employer of that person.
Ministers of religion
Class E
a dwelling which is inhabited by a minister of any religious denomination as a residence from which he performs the duties of his office.
Asylum Seekers
Class F
a dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999..
Refuge
Class G
a building in Wales that is a Class Y dwelling under regulation 29 of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026.

## 2A 

(1) In relation to a dwelling within Class C in regulation 2, section 8(3) shall have effect as if, for the reference to the owner, there were substituted a reference to—
(a) the person who has a relevant material interest which is not subject to a relevant material interest inferior to it;
or, if there is no such person—
(b) the person who has a freehold interest in the whole or any part of the dwelling.
(2) In paragraph (1), “relevant material interest” means a freehold or leasehold interest in the whole of the dwelling.

## 3 

In relation to a dwelling within Class E in regulation 2, where a minister of the Church of England is ... the inhabitant and the owner of the dwelling and is in receipt of a stipend, section 8(3) of the Act shall have effect as if, for the reference to the owner, there were substituted a reference to the Diocesan Board of Finance of the diocese in which the dwelling is situated.

## Signature

Michael Heseltine
Secretary of State for the Environment
9th March 1992
David Hunt
Secretary of State for Wales
9th March 1992

## Explanatory note

(This note is not part of the Regulations)
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).
In the case of dwellings within Class E owned by Ministers of the Church of England, liability is transferred by regulation 3 to the Diocesan Board of Finance, rather than to the owner.

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Source: https://www.legislation.gov.uk/uksi/1992/551 (the official version)
Page: https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.