COUNCIL TAX, ENGLAND AND WALES Citation and commencement 1 1 These Regulations may be cited as the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1999. 2 They shall come into force for the purposes of regulation 4 on 26th February 1999 and for all other purposes on 27th February 1999. Interpretation 2 In these Regulations– “the 1992 Act ” means the Local Government Finance Act 1992; “the 1996 Regulations ” means the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996 ; “the 1997 Regulations ” means the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1997 ; “the 1998 Regulations ” means the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1998 ; “the Benefit Regulations ” means the Council Tax Benefit (General) Regulations 1992 ; “ 1996 authority ” means a relevant billing authority affected by a section 17 order in which the reorganisation date was 1st April 1996; “ 1997 authority ” means a relevant billing authority affected by a section 17 order in which the reorganisation date was 1st April 1997; “ 1998 authority ” means a relevant billing authority affected by a section 17 order in which the reorganisation date was 1st April 1998; “council tax base”, in relation to the financial year beginning on 1st April 1999– in the case of a billing authority, means the basic amount of its council tax as calculated in accordance with section 33 of the 1992 Act and regulations under that section; and in the case of a major precepting authority, means the basic amount of its council tax as calculated in accordance with section 44 of that Act and regulations under that section; “council tax figure”– in relation to a 1996 authority, means the figure calculated in accordance with Schedule 1 to the 1996 Regulations; in relation to a 1997 authority, means the figure calculated in accordance with Schedules 1 and 2 to the 1997 Regulations; in relation to a 1998 authority, means the figure calculated in accordance with Schedules 1 and 2 to the 1998 Regulations; “discounted chargeable amount” in relation to a person, a dwelling and a day, means the amount estimated by the relevant billing authority as that which the person would be liable to pay in respect of council tax as regards the dwelling and the day if his liability fell to be calculated solely by reference to section 10 of the 1992 Act or, as his circumstances require, that section read with section 11 of the 1992 Act; but in the application of this definition to a person who is an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992 , the estimate shall be made as if, in the definition of “A” in section 10 of the 1992 Act, there were substituted, for the reference to the valuation band listed for the dwelling, a reference to the alternative valuation band as defined in regulation 4(1) of those Regulations; “eligible person” has the meaning given by regulation 5; “relevant area” means a transferred area, in relation to which the council tax figure– for a 1996 authority or a 1997 authority, is greater than £156; for a 1998 authority, is greater than £104; “relevant dwelling” means a dwelling situated in a relevant area; “relevant billing authority” means a billing authority– which was subject to a section 17 order; or which is situated in the area of a county council which was subject to such an order; “reorganisation date” means 1st April in any of the years 1996 to 1998; “section 17 order”, in relation to an authority, means an order under section 17 of the Local Government Act 1992 which affected that authority from a reorganisation date; and “transferred area” means an area which formed the whole or part of the area of a billing authority (in these Regulations referred to as a “transferor authority”) immediately before a reorganisation date, and formed part of the area of another billing authority on and after that date. Prescribed year 3 The financial year beginning on 1st April 1999 is prescribed as the year for which these Regulations apply. Modification of section 13 of the 1992 Act 4 In relation to chargeable dwellings in England and the year for which these Regulations apply, section 13(5) of the 1992 Act shall have effect as if after paragraph (d) there were inserted the following– e the location of the dwelling concerned in the area of a district or county council which was affected on 1st April 1996, 1st April 1997 or 1st April 1998 by a structural change, or a boundary change, made by or in consequence of an order under section 17 of the Local Government Act 1992; and for this purpose “structural change” and “boundary change” shall be construed in accordance with section 14 of that Act. . Eligible persons 5 A person who is liable to pay an amount to a billing authority in respect of council tax for the financial year beginning on 1st April 1999 is an eligible person in respect of a particular day if he is, or will in the opinion of the billing authority be, liable (whether solely or jointly and severally) to pay council tax in respect of a relevant dwelling and that day. Calculation of amount payable 6 1 Subject to paragraph (2) below, the amount which an eligible person is liable to pay in respect of a relevant dwelling and a day shall be the discounted chargeable amount reduced by the deductible amount; and for this purpose the deductible amount shall be calculated– a by a 1996 authority in accordance with Part I of the Schedule to these Regulations; b by a 1997 authority in accordance with Part II of that Schedule; and c by a 1998 authority in accordance with Part III of that Schedule. 2 Where a determination awarding council tax benefit under the Benefit Regulations is effective as regards a dwelling and a day in respect of which a person is an eligible person for the purposes of those Regulations, the amount which he is liable to pay in respect of that day shall be the amount ascertained in accordance with paragraph (1) above, less the amount of his council tax benefit for that day. Supply of information by individuals 7 A billing authority may, for the purpose of considering whether these Regulations apply to any person, by written notice request that person to furnish to the authority within such period as it may reasonably specify, not being less than 21 days, such information specified in the notice as it may reasonably request of that person to assist it in considering that question. Appeals 8 1 Where a billing authority makes a decision relating to the application or operation of these Regulations in relation to an individual, the authority shall, if requested in writing by the person so affected, provide him with a written statement of its decision and the reason for it; and any such statement shall be sent within 14 days from the date on which it is requested or as soon as is reasonably practicable thereafter. 2 No appeal may be made to a valuation tribunal in respect of any decision of a billing authority relating solely to the application or operation of these Regulations; but a person aggrieved by such a decision may appeal to a review board appointed by the billing authority and constituted as mentioned in regulation 70(3) of the Benefit Regulations. Notice of appeal 9 Any notice of appeal under these Regulations shall be given by the appellant in writing to the billing authority. Procedure for appeals 10 1 Regulations 71 and 72(4) and (5) of the Benefit Regulations shall apply to appeals under these Regulations as they apply to a further review under those Regulations, but as though any reference to a further review, or an application for a further review, were to an appeal, or a notice of appeal, respectively. 2 On an appeal under these Regulations, the Review Board shall decide to confirm or revise the decision of the billing authority; and the billing authority shall comply with the decision of the Review Board. Revocation of Regulations and savings 11 1 Subject to paragraph (2), the 1996 Regulations, the Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996 , the 1997 Regulations and the 1998 Regulations are hereby revoked. 2 Notwithstanding paragraph (1), Schedules 1 and 3 to the 1996 Regulations, Schedules 1 and 2 to the 1997 Regulations, Schedules 1 and 2 to the 1998 Regulations and regulation 2 of each of those Regulations (to the extent necessary for the interpretation of the relevant Schedules), shall continue to have effect for the purposes of these Regulations. Signed by authority of the Secretary of State for the Environment, Transport and the Regions Hilary Armstrong Minister of State, Department of the Environment, Transport and the Regions 5th February 1999