The Government recognise the need to address the question of council tax liability for self-contained units within care homes, in the light of appeals involving the John Grooms organisation and the Royal National Institute of the Blind.
We have concluded that in future where individuals live in registered care homes, in accordance with Part 2 of the Care Standards Act 2000, they should not be separately assessed for the purposes of council tax.
In such cases, the care home owner rather than individual residents, should be liable for the council tax. I have agreed with my colleague, the Minister of State, Department of Health, my hon. Friend the Member for Redditch (Jacqui Smith), that the Office of the Deputy Prime Minister will consult shortly on the necessary changes to the relevant statutory instruments. Subject to this consultation, we aim to change the legislation later this year.