Welsh Statutory Instruments
2000 No. 1024 (W. 60)
COUNCIL TAX, WALES
The Council Tax (Liability for Owners) (Amendment) (Wales) Regulations 2000
Made 31st March 2000
Coming into force 3rd April 2000

The National Assembly for Wales makes the following Regulations in exercise of the powers conferred upon the Secretary of State by sections 8(1) and 113(1) of the Local Government Finance Act 1992, which are now vested in the National Assembly for Wales so far as exercisable in Wales.
1992 c. 14
See article 2 of and Schedule 1 to the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672).

Citation, commencement and application
1. (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 seekers
2. After the description of Class E in regulation 2 of the Council Tax (Liability for Owners) Regulations 1992 insert the following –

“Asylum Seekers
Class F a dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum 1999.
1999 c. 33.”

S.I. 1992/551.
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998.
1998 c. 38.
D. Elis Thomas
The Presiding Officer of the National Assembly
31st March 2000

(This note does not form part of the Regulations)
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.