To ask the Secretary of State for the Environment how many residential care homes are liable for council tax in each local authority; what consideration he has given to allowing council tax discounts to such homes if there are resident staff; and if he will make a statement.

The total number of residential care homes in the area of each social services authority as at 31 March 1992 is set out in the table. No information is available on the distribution of these between districts in non-metropolitan areas or on the council tax liabilities relating to them.People receiving care in registered homes are not counted towards the personal element of the council tax. The council tax bill for a dwelling where all the residents are recipients of care will therefore be subject to a 50 per cent. council tax discount—the tax payable will be the same as that due for any empty property. Members of staff with accommodation in the home will not affect this discount provided that their main home is elsewhere. If separate, self-contained accommodation is provided for staff, this will be subject to a separate council tax bill, and will not affect the tax payable in respect of the care home itself.If, on the other hand, a member of staff has his sole or main residence in the care home itself, discount entitlement may be lost. But where this is the case, the discount forgone is likely to be smaller than the council tax for which the person would have been liable if he or she had lived elsewhere. It is also very likely to be smaller than the community charge which the member of staff will have paid in previous years.