That this House opposes the decision to make residential care homes, run by charities, liable for council tax; notes that the General Rating Act 1967 gave exemptions to charitable homes; believes that imposing council tax on charitable homes goes against community care recommendations of splitting large units into smaller ones, by imposing financial penalties on any charity trying to do so; recognises that any council tax will be passed on to residents through higher fees; further believes that it is inconsistent to allow charitable business premises relief from business rates, but not charitable residential premises relief from council tax; and calls on the Secretary of State for the Environment to use his powers under section 4 of the Local Government Finance Act 1992 to give exemption from council tax to charitable, residential and nursing homes.

That this House opposes the decision to make residential care homes, run by charities, liable for council tax; notes that the General Rating Act 1967 gave exemptions to charitable homes; believes that imposing council tax on charitable homes goes against community care recommendations of splitting large units into smaller ones,...