The Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000

Made9th March 2000

Laid before Parliament13th March 2000

Coming into force3rd April 2000

In exercise of the powers conferred on him by sections 76(1) and (7) and 116(1) of the Local Government Finance Act 19921, and of all other powers enabling him in that behalf, the Secretary of State hereby makes the following Regulations:

Citation and commencement1.

These Regulations may be cited as the Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000 and shall come into force on 3rd April 2000.

Liability of owners—asylum seekers2.

After paragraph 6 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 19922 (classes of dwelling prescribed for the purposes of section 76(1) of the said Act) insert the following provision:

“Asylum seekers7.
A dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 19993.”.

Barbara Roche

Minister of State

Home Office

9th March 2000

(This note is not part of the Regulations)

These Regulations prescribe a new class of dwellings for which the owner, as opposed to the resident, is responsible for paying council tax, in the Council Tax (Liability of Owners) (Scotland) Regulations 1992.

From 3rd April 2000 asylum seekers who appear to be destitute will receive accommodation and other essential living needs under section 95 of the Immigration and Asylum Act 1999, and will not be eligible for benefits including council tax benefit. These Regulations provide that the council tax liability for any accommodation provided under section 95, will fall on the owner of the accommodation as opposed to the resident asylum seeker.