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The Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000

S.I. 2000/715 · Made 9 March 2000

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

IMMIGRATION

COUNCIL TAX, SCOTLAND

Made 9th March 2000

Laid before Parliament 13th March 2000

Coming into force 3rd April 2000

In exercise of the powers conferred on him by sections 76(1) and (7) and 116(1) of the Local Government Finance Act 1992f1, and of all other powers enabling him in that behalf, the Secretary of State hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.

Contents

  1. 1Citation and commencement
  2. 2Liability of owners—asylum seekers
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000 and shall come into force on 3rd April 2000.

2Liability of owners—asylum seekers

After paragraph 6 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992f1 (classes of dwelling prescribed for the purposes of section 76(1) of the said Act) insert the following provision:

“Asylum seekers

7

A dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999f2.”.

Signature

Barbara Roche

Minister of State

Home Office

9th March 2000

Explanatory note

(This note is not part of the Regulations)

These Regulations prescribe a new class of dwellings for which the owner, as opposed to the resident, is responsible for paying council tax, in the Council Tax (Liability of Owners) (Scotland) Regulations 1992.

From 3rd April 2000 asylum seekers who appear to be destitute will receive accommodation and other essential living needs under section 95 of the Immigration and Asylum Act 1999, and will not be eligible for benefits including council tax benefit. These Regulations provide that the council tax liability for any accommodation provided under section 95, will fall on the owner of the accommodation as opposed to the resident asylum seeker.