COUNCIL TAX, ENGLAND AND WALES PART I GENERAL Citation, commencement and extent 1 1 These Regulations may be cited as the Council Tax (Transitional Reduction Scheme) (England) Regulations 1993 and shall come into force on 15th February 1993. 2 These Regulations extend only to England. Interpretation, etc. 2 1 In these Regulations, except insofar as the context otherwise requires— “ the Act ” means the Local Government Finance Act 1992; “the 1988 Act ” means the Local Government Finance Act 1988 ; “the 1993 financial year ” means the financial year beginning on 1st April 1993; “the Benefit Regulations ” means the Council Tax Benefit (General) Regulations 1992 ; “the Disabilities Regulations ” means the Council Tax (Reductions for Disabilities) Regulations 1992 ; “alternative valuation band”, in relation to a person who is an eligible person for the purposes of the Disabilities Regulations, means the alternative valuation band applicable in his case for the purposes of regulation 4 of those 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 Act or, as his circumstances require, that section read with section 11 of the Act: but in the application of this definition to a person who is an eligible person for the purposes of the Disabilities Regulations, the estimate shall be made as if in the definition of “A” in section 10 of the Act there were substituted for the reference to the valuation band listed for the dwelling a reference to the alternative valuation band; “finance report”, means the Local Government Finance Report (England) 1993/94 ; “police precepting authority” means the Receiver for the Metropolitan Police District, Essex County Council, Hertfordshire County Council or Surrey County Council; “qualifying dwelling” means a dwelling which at the end of the 31st March 1993 is the sole or main residence of any individual; “ the Receiver ” means the Receiver for the Metropolitan Police District; “relevant formula” means the first of the formulae set out in paragraph 2 of Schedule 1 to these Regulations; “relevant precepting authority”, in relation to a billing authority, means a major precepting authority which has power to issue a precept to the billing authority for the 1993 financial year; “relevant special expenses” means— as regards the Receiver, such of his expenses as are, by virtue of section 46(2)(d) of the Act, a special item for the purposes of section 45 of the Act and the 1993 financial year; as regards any other police precepting authority, such of the authority’s expenses as are, by virtue of section 46(2)(a) of the Act, a special item for the purposes of section 45 of the Act and that year; “scheme community charge”, in relation to a billing authority, means the scheme community charge specified in relation to that authority in a report made in accordance with regulation 4(1); “special tax base”— in relation to a police precepting authority other than the Receiver, means the amount calculated for the 1993 financial year by the Secretary of State, in accordance with the rules specified in Annex C to the finance report, as the council tax base for revenue support grant purposes of the part of the authority’s area to which relevant special expenses apply; in relation to the Receiver, means the aggregate of the standard tax bases of the councils of the inner London boroughs; “standard spending assessment”, in relation to an authority, means the amount of the authority’s standard spending assessment for the 1993 financial year calculated by the Secretary of State in accordance with section 4 of the finance report; “standard tax base”, in relation to an authority, means the amount calculated for the 1993 financial year by the Secretary of State, in accordance with the rules specified in Annex C to the finance report, as the council tax base for revenue support grant purposes of the whole of the authority’s area. 2 Any reference in these Regulations to the relevant valuation band in relation to a dwelling is a reference to the valuation band shown as applicable to the dwelling— a in the billing authority’s valuation list; or b if no such list is in force— i except in a case to which paragraph (3) applies, in the copy of the proposed list supplied to the authority under section 22(5)(b) of the Act; ii in a case to which paragraph (3) applies, in information which for the purposes of this paragraph is relevant information. 3 This paragraph applies where the listing officer supplies the authority with information relating to property shown in the proposed list (including information relating to the application to such property of article 3 or 4 of the Council Tax (Chargeable Dwellings) Order 1992 ); and such information is relevant information for the purposes of paragraph (2)(b)(ii) to the extent that it differs from information contained in the proposed list. 4 Any reference in these Regulations to a liable person is a reference to a person who is liable (whether his liability is sole or joint and several) to pay to a billing authority, in respect of a particular dwelling, an amount in respect of council tax, and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable; and references to the amount which a person is liable to pay shall be contrued accordingly. Prescribed year 3 The 1993 financial year is prescribed as the year for which these Regulations apply. Report by the Secretary of State 4 1 The Secretary of State shall before 28th February 1993 specify for each billing authority in a report for the purposes of these Regulations a scheme community charge. 2 The report mentioned in paragraph (1) shall be laid before the House of Commons. PART II REDUCTIONS RELATED TO COMMUNITY CHARGES Persons to whom Part II applies 5 A person is an eligible person for the purposes of this Part on a particular day if, as regards that day— a he is a liable person in respect of a qualifying dwelling; and b the dwelling is the sole or main residence of any individual. Calculation of amount payable 6 1 Subject to paragraph (2) and regulation 7, the amount which an eligible person is liable to pay in respect of a qualifying dwelling and a day (unless the product of the relevant formula is a negative amount) is an amount equal to the difference between— a the discounted chargeable amount; and b the amount determined in his case in accordance with the relevant formula, save that, where the amount determined as mentioned in sub-paragraph (b) for a day is greater than the discounted chargeable amount for that day, the amount which he is liable to pay in respect of that day is nil. 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 this Part, the amount which he is liable to pay as regards that day shall be the amount ascertained in accordance with paragraph (1) less the amount of his council tax benefit for that day. Local government boundary changes 7 1 This regulation applies where, in consequence of an order under Part IV of the Local Government Act 1972 (changes in local government areas), an amount of council tax falls to be paid as regards a qualifying dwelling to an authority (“the new authority”) other than the one to which amounts fell to be so paid before the coming into force of the order (“the old authority”). 2 Where this regulation applies, in the application of the relevant formula— a the amount “A” is the amount calculated by reference to the new authority; and b the amount “B” is the amount calculated by reference to the old authority. 3 Paragraph (2) applies only in relation to the day on which an amount first falls to be paid to the new authority and later days. PART III INFORMATION AND APPEALS Supply of information by the Secretary of State 8 1 As soon as practicable after the House of Commons has approved the finance report the Secretary of State shall— a notify each billing authority and each major precepting authority other than the Receiver of the amount of its standard spending assessment; b notify each billing authority of the amounts which, as regards— i the authority; and ii each major precepting authority which, in relation to the authority, is a relevant precepting authority, are the amounts payable to it by way of redistributed non-domestic rates and revenue support grant and of its standard tax base; and c notify each billing authority in relation to which a police precepting authority is a relevant precepting authority of the amount of the police precepting authority’s special tax base. 2 Where in accordance with section 85 of the 1988 Act a determination as regards additional grant has been made for the 1993 financial year and specified in a report which has been laid before the House of Commons, the Secretary of State shall, as soon as practicable after the approval of that report, notify each billing authority of the amounts which, as regards— a the authority; and b each major precepting authority which, in relation to the authority, is a relevant precepting authority, are the amounts payable to it by way of additional grant. Supply of information by major precepting authorities 9 1 As soon as practicable after it has made the calculations in relation to the 1993 financial year required by section 44 of the Act or, where section 45 of the Act applies, subsections (2) and (3) of that section— a each major precepting authority which is not a police precepting authority shall notify each billing authority in relation to which it is a relevant precepting authority of the amount calculated by it under section 44(1); and b each police precepting authority shall notify each billing authority in relation to which it is a relevant precepting authority of— i the amount calculated by it under section 45 as applicable to the billing authority’s area or, as the case may be, to part of that area; and ii where an amount calculated under that section is applicable to part only of the billing authority’s area, the part to which the amount relates. 2 Each major precepting authority other than the Receiver shall, as soon as practicable after it has made the calculations required by section 43 of the Act in relation to the 1993 financial year— a calculate its scheme budget requirement for the year; and b notify each billing authority in relation to which it is a relevant precepting authority of the amount of its scheme budget requirement for the year; and for these purposes “scheme budget requirement” has the same meaning as in Part II of Schedule 2. 3 The Receiver shall, as soon as practicable after he has made the calculations required by section 43 of the Act in relation to the 1993 financial year, notify each billing authority in relation to which he is a relevant precepting authority of the amount of his budget requirement for the year. 4 Each police precepting authority shall, as soon as practicable after it has made the calculations required by section 43 of the Act in relation to the 1993 financial year, notify each billing authority in relation to which it is a relevant precepting authority of the amount of its relevant special expenses for that year. 5 Where a major precepting authority makes substitute calculations in accordance with section 49 of the Act in relation to the 1993 financial year, paragraphs (1) to (4) (so far as applicable) shall have effect in consequence of those calculations as they have effect in consequence of the original calculations. 6 Information need not be given under this regulation insofar as it would be repetitive of information given to the authority concerned for any purpose of Part I of the Act. Supply of information by individuals 10 A billing authority may, for the purpose of considering whether Part II of these Regulations applies to any person, by written notice request that person to furnish to the authority within such period, not being less than 21 days, as it may reasonably specify such information specified in the notice as it may reasonably request of that person to assist it in considering that question. Appeals 11 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 reasons for it; and any such statement shall be dated and 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 12 An appellant shall give notice of appeal in writing to the billing authority. Procedure for appeals 13 1 Regulations 71(2) to (9) and 72(4) and (5) of the Benefit Regulations shall apply with the necessary modifications for the purposes of an appeal under these Regulations as they apply for the purposes of a further review. 2 A billing authority shall comply with any decision of its review board. Michael Howard One of Her Majesty’s Principal Secretaries of State Department of the Environment 3rd February 1993