The Council Tax (Liability for Owners) Regulations 1992

• Citation: S.I. 1992/551
• Sections: 4

Section 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 ;

“ statutory tenant ” means a statutory tenant within the meaning of the Rent Act 1977 or the Rent (Agriculture) Act 1976 ;

“ tenant ” includes a secure tenant, an introductory tenant and a statutory tenant.

Section 2

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

Residential care homes, etc

Religious communities

Houses in multiple occupation, etc

(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

(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

Asylum Seekers

Section 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.

Section 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.