The Council Tax (Liability for Owners and Additional Provisions for Discount Disregards) (Amendment) Regulations 1995
The Council Tax (Liability for Owners) Regulations 1992 prescribe the classes of dwelling for which the person liable for council tax is the owner rather than the occupier. Regulation 2 of these Regulations amends Class C (houses in multiple occupation) in regulation 2 of those Regulations. Regulation 3 amends regulation 3 of those Regulations so that the Diocesan Board of Finance is liable where a dwelling is owned by a Minister of the Church of England only if the Minister is in receipt of a stipend.