Statutory Instruments
2003 No. 3125
COUNCIL TAX, ENGLAND
The Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003
Made
3rd December 2003
Laid before Parliament
10th December 2003
Coming into force
1st January 2004
The First Secretary of State, in exercise of the powers conferred upon him by sections 8(1) and 113(1) of the Local Government Finance Act 1992( 1 ) hereby makes the following Regulations:
Citation, commencement and application
1. —(1) These Regulations may be cited as the Council Tax (Liability for Owners) (Amendment) (England) Regulations 2003 and shall come into force on 1st January 2004.
(2) These Regulations apply to England only.
Residential care homes
2. In regulation 2 of the Council Tax (Liability for Owners) Regulations 1992( 2 ), for Class A there is substituted—
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“ Class A
(a)a care home within the meaning of the Care Standards Act 2000 ( 3 ) , in respect of which a person is registered in accordance with Part 2 of that Act;
(b)a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948 ( 4 ) ; or
(c)a hostel within the meaning given by paragraph 7 of Schedule 1 ( 5 ) to the Act. ” .
Signed by authority of the First Secretary of State
Phil Hope
Parliamentary Under Secretary of State,
Office of the Deputy Prime Minister
3rd December 2003
1992 (c. 14 .) These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672 ); see the reference to the Local Government Finance Act 1992 in Schedule 1.
S.I. 1992/551 .
2000 (c. 14 .)
1948 (c. 29 .)
Paragraph 7 of Schedule 1 was amended by the Care Standards Act 2001, see section 116 and paragraph 20 of Schedule 4 to that Act. For the definition of “hostel” see article 6 of the Council Tax (Discount Disregards) Order 1992 (S.I. 1992/548 ) as substituted by article 4 of the Council Tax (Chargeable Dwellings, Exempt Dwellings and Discount Disregards) (Amendment) (England) Order 2003 (S.I. 2003/xxxx).