The Council Tax (Liability for Owners) Regulations 1992

2.  The following are the classes of chargeable dwellings prescribed for the purposes of section 8(1) of the Act– E+W

Residential care homes, etc

F1 [F2 Class A	[F3 (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.]
	[F4 (b) a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948 [F5 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]
	[F4 (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 [F6 in relation to England or by regulation 17(2) of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 in relation to Wales].]

Religious communities

Class B

a dwelling [F7 in England or Wales] inhabited by a religious community whose principal occupation consists of prayer, contemplation, education, the relief of suffering, or any combination of these.

[F8 Houses in multiple occupation, etc

Class C	a dwelling in England or Wales which—
	(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

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.

Ministers of religion

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.

F9 [F10 Asylum Seekers

Class F

a dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999.].

[F11 Refuge

Class G

a building in Wales that is a Class Y dwelling under regulation 29 of the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026.]

Textual Amendments

F1 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

F2 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

F3 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)

F4 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

F5 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)

F6 Words in reg. 2 Class A inserted (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(a)

F7 Words in reg. 2 Class B inserted (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(b)

F8 Reg. 2 Class C substituted (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(c)

F9 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

F10 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

F11 reg. 2 Class G inserted (W.) (3.6.2026) by The Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (Wales) Regulations 2026 (W.S.I. 2026/88), regs. 1(2), 3(3)(d)

Commencement Information

I1 Reg. 2 in force at 31.3.1992, see reg. 1(1)