Council Tax (Liability for Owners) Regulations 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/551 |
| Year | 1992 |
1992 No. 551
COUNCIL TAX, ENGLAND AND WALES
The Council Tax (Liability for Owners) Regulations 1992
Made 9th March 1992
Laid before Parliament 10th March 1992
Coming into force 31th 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 19921and 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;
“secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 19852;
“statutory tenant” means a statutory tenant within the meaning of the Rent Act 19773or the Rent (Agriculture) Act 19764;
“tenant” does not include a person with a leasehold interest granted for 6 months or more but, subject to that, includes a secure tenant or 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 residential care home, nursing home, mental nursing home or hostel within the meanings given by paragraph 7 of Schedule 1 to the Act5. |
Religious communities
Class B |
a dwelling 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 inhabited by persons who do not constitute a single household, each of whom either– |
(a) is a tenant of, or has a licence to occupy, part only of the dwelling; or |
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(b) 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. |
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; |
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(b) in which any other resident is either so employed or is a member of the... |
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