The Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2000
Citation, commencement and application1.
(1)
These Regulations may be cited as the Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2000 and shall come into force on 3rd April 2000.
(2)
These Regulations apply to Wales only.
Liability for owners – asylum seekers2.
The Council Tax (Liability for Owners) Regulations 1992 prescribe classes of dwellings for which the owner, rather than the resident, is liable to pay council tax.
From 3rd April 2000 asylum seekers, in Wales, 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 rather than the resident asylum seeker by adding a new class of dwellings to the classes prescribed by the 1992 regulations.