{
  "url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/note",
  "json_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992/note.json",
  "legislation": "uksi/1992/551",
  "legislation_title": "The Council Tax (Liability for Owners) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-liability-for-owners-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder 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–\nnursing homes and other similar homes (Class A)\nhouses of religious communities (Class B)\nhouses in multiple occupation (Class C)\nresidences of staff who live in houses occasionally occupied by an employer (Class D)\nresidences of ministers of religion (Class E).\nIn 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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/551/note",
    "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."
}