OpenLegislation

Regulation 2 I1

England and Wales

The following are the classes of chargeable dwellings prescribed for the purposes of section 8(1) of the Act–

Residential care homes, etc

F1F2Class A F3(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.
F4(b) a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948 F5or 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 F6in 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 Ba dwelling F7in 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.

F8Houses in multiple occupation, etc

Class Ca 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 Da 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 Ea dwelling which is inhabited by a minister of any religious denomination as a residence from which he performs the duties of his office.

F9F10Asylum Seekers

Class Fa dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999..

F11Refuge

Class Ga building in Wales that is a Class Y dwelling under regulation 29 of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026.

Annotations

Textual amendments

F1

Reg. 2 Class A substituted (W.) (1.4.2005) by The Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2004 (S.I. 2004/2920), regs. 1(1), 2

F2

Reg. 2 Class A substituted (E.) (1.1.2004) by The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 (S.I. 2003/3125), regs. 1(1), 2

F3

Words in reg. 2 Class A substituted (E.) (2.4.2018) by The Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments to Secondary Legislation) Regulations 2018 (S.I. 2018/48), reg. 1(2), Sch. 1 para. 5(2)

F4

Words in reg. 2 Class A substituted (W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) (Secondary Legislation) Regulations 2016 (S.I. 2016/211), reg. 1(2), Sch. 3 para. 5

F5

Words in reg. 2 Class A inserted (1.4.2015) by The Care Act 2014 (Consequential Amendments) (Secondary Legislation) Order 2015 (S.I. 2015/643), art. 1(2), Sch. para. 8 (with art. 4); S.I. 2015/993, art. 2(a)

F6

Words in reg. 2 Class A inserted (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(a)

F7

Words in reg. 2 Class B inserted (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(b)

F8

Reg. 2 Class C substituted (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(c)

F9

Reg. 2 Class F inserted (W.) (3.4.2000) by The Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2000 (S.I. 2000/1024), regs. 1(1), 2

F10

Reg. 2 Class F inserted (E.) (3.4.2000) by The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2000 (S.I. 2000/537), regs. 1(1), 2

F11

reg. 2 Class G inserted (W.) (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(d)

Commencement

I1

Reg. 2 in force at 31.3.1992, see reg. 1(1)