A person is disregarded for Council Tax purposes if he or she has their sole or main residence in a dwelling which:
- is for the time being, providing residential accommodation, whether as a hostel or night shelter or otherwise
- is predominantly provided in units that are not self-contained, for persons of no fixed abode and no settled way of life and under licences to occupy which do not constitute tenancies
In these cases, the person who is liable to pay the Council Tax will probably be the owner of the hostel or night shelter.