
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 1985;
 “statutory tenant” means a statutory tenant within the meaning of the Rent Act 1977or the Rent (Agriculture) Act 1976;
 “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–
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 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 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
 
(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.
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;
 
(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.
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.
3 
In relation to a dwelling within Class E in regulation 2, where a minister of the Church of England is both the inhabitant and the owner of the dwelling, 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.
Michael Heseltine
Secretary of State for the Environment
9th March 1992David Hunt
Secretary of State for Wales
9th March 1992