Council tax information for residential and care homes

The owner is liable for the council tax for a residential care home or nursing home. The council tax regulations define what is meant by a residential care home or nursing home. However, there have been changes to the way in which residential care homes and nursing homes are registered and monitored. These changes have meant that the council tax regulations have been amended to reflect a change in definition.

The previous regulations stated that the owner was liable for the council tax for "a residential care home, nursing home, mental nursing home... within the meanings given by paragraph 7 of Schedule 1 to the Act".

Now, the owner is liable for the council tax for:

  • a care home within the meaning of the Care Standards Act 2000, in respect of which a person is registered in accordance with Part 2 of the Act; and
  • a building or a part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948.

This change in definition also affects the disregard for residential care home and nursing home residents.

'Care homes' will cover what were previously referred to as residential care homes and nursing homes. The register of care homes can be viewed at the local National Care Standards Commission office for free but there may be a charge for printed extracts.