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5.—(1) The Council Tax (Liability for Owners) Regulations 1992(1) are amended as follows.
(2) In regulation 2, under the heading “residential care homes, etc”, in the entry for “Class A”, for paragraph (a) substitute—
“(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.”.
S.I. 1992/551, as amended by S.I. 2015/1915; there are other amending instruments but none is relevant.
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