LegalizeThe Council Tax (Liability for Owners) Regulations 1992
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 1992[^f00001]and 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” 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;
- “Introductory tenant” means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;
- “secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the Housing Act 1985[^f00002];
- “statutory tenant” means a statutory tenant within the meaning of the Rent Act 1977[^f00003]or the Rent (Agriculture) Act 1976[^f00004];
- “tenant” includes 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–
| 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. | |
| 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. |
| --- | --- |
| Class C | a dwelling which— |
| --- | --- |
| awas originally constructed or subsequently adapted for occupation by persons who do not constitute a single household; ... | |
| bis inhabited by a person who, or by two or more persons each of whom either—iis a tenant of, or has a licence to occupy, part only of the dwelling; oriihas 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 | |
| cis an HMO. | |
| Class D | a dwelling– |
| --- | --- |
| ain 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; | |
| bin which any other resident is either so employed or is a member of the family of a resident so employed; and | |
| cwhich is from time to time occupied by the employer of that person. | |
| 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. |
| --- | --- |
| Class F | a dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999.. |
| --- | --- |
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.
Signed
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.
Footnotes
[^f00001]: 1992 c. 14.
[^f00002]: 1985 c. 68.
[^f00003]: 1977 c. 42.
[^f00004]: 1976 c. 80.
Editorial notes
[^key-dd56d821e4313c0f8969d8b4a8ef11fa]: Reg. 1 in force at 31.3.1992, see reg. 1(1)
[^key-ebdf9d8512d3984c6e82191f3c85f86c]: Reg. 2 in force at 31.3.1992, see reg. 1(1)
[^key-fcd422cad9e42eda0a3007082e67758b]: Reg. 3 in force at 31.3.1992, see reg. 1(1)
[^key-f19d18537470451b12f4c7799f299a65]: Reg. 2A inserted (24.2.1993) by The Council Tax (Liability for Owners) (Amendment) Regulations 1993 (S.I. 1993/151), regs. 1, 2(c)
[^key-150535c2893192b263bae9e00fe57f2e]: Reg. 2 Class C substituted (24.2.1993) by The Council Tax (Liability for Owners) (Amendment) Regulations 1993 (S.I. 1993/151), regs. 1, 2(b)
[^key-e9e89a75a719aac4448389717e29ee9b]: Word in reg. 3 omitted (1.4.1995) by virtue of The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 (S.I. 1995/620), regs. 1, 3
[^key-be46d7f5169eaeab4826a866d7e929d8]: Words in reg. 3 inserted (1.4.1995) by The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995 (S.I. 1995/620), regs. 1, 3
[^key-f7bca59ee143cb8a836bdccd07c57467]: Words in reg. 1(2) inserted (12.2.1997) by The Housing Act 1996 (Consequential Amendments) Order 1997 (S.I. 1997/74), art. 1, Sch. para. 12(a)
[^key-300cd1f6e8563da8a8ced06d2c4d47e8]: Words in reg. 1(2) substituted (12.2.1997) by The Housing Act 1996 (Consequential Amendments) Order 1997 (S.I. 1997/74), art. 1, Sch. para. 12(b)
[^key-1a3e48ec75c7588a9dd0ad694a62f0b3]: 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
[^key-00d875dd80fe14d4f1ba619eb2e7ae13]: 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
[^key-f0c80fb3bec23e24e99dca45938dec09]: 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
[^key-ba2b96c016e943a845c2d6314f1c6550]: 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
[^key-96fe5987f04cd7910b8b30dac61deeb6]: 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)
[^key-118848c85341b02912e754aca26d8a99]: 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
[^key-ed6c048856ddb16b0b18426f966d0ce7]: 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)
[^key-c9966e8a88a6f7bb66c757e555482c91]: Words in reg. 1(2) inserted (E.) (1.12.2023) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023 (S.I. 2023/1175), regs. 1(2), 3(2)
[^key-08f55f9b6457cebf5cc4707977eb6ae5]: Word in reg. 2 Class C omitted (E.) (1.12.2023) by virtue of The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023 (S.I. 2023/1175), regs. 1(2), 3(3)(a)
[^key-c81da72a3b068b807bb5581088b034bb]: Words in reg. 2 Class C substituted (E.) (1.12.2023) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023 (S.I. 2023/1175), regs. 1(2), 3(3)(b)
[^key-830af07b40b242e2332de245807555ec]: Words in reg. 2 Class C inserted (E.) (1.12.2023) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023 (S.I. 2023/1175), regs. 1(2), 3(3)(c)
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.
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