Local Government Finance Act 1992

Amounts of tax payable E+W

10 Basic amounts payable. E+W

(1) Subject to sections 11 to 13 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the billing authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

where—

A is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been set by the authority for its area or (as the case may be) the part of its area in which the dwelling is situated;

D is the number of days in the financial year.

(2) For the purposes of this Part the Secretary of State may make regulations containing rules for ascertaining in what part of a billing authority’s area a dwelling is situated (whether situated in the area in fact or by virtue of regulations made under section 1(3) above).

11 Discounts. E+W

(1) The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

(2) Subject to [F1 sections 11A and 12] below, the amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

(a) there is no resident of the dwelling; or

(b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

(3) In this section F2 . . . “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

Textual Amendments

F1 Words in s. 11(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 41

F2 Words in s. 11(3) repealed (18.11.2003 for E. and 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/2938, art. 3 (subject to art. 8); S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

[F3 11A Discounts: special provision for England E+W

(1) The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F3 S. 11A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 75(1)

12 Discounts: special provision for Wales. E+W

(1) Where any class of dwellings in Wales is prescribed for the purposes of this section for any financial year, a Welsh billing authority may determine that for the year subsection (2) or (3) below shall have effect in substitution for section 11(2)(a) above in relation to all dwellings of that class which are situated in its area.

(2) Where this subsection has effect for any year in relation to any class of dwellings, the amount of council tax payable in respect of—

(a) any chargeable dwelling of that class; and

(b) any day in the year on which there is no resident of the dwelling,

shall be subject to a discount equal to the appropriate percentage of that amount.

(3) Where this subsection has effect for any year in relation to any class of dwellings, the amount of council tax payable in respect of—

(a) any chargeable dwelling of that class; and

(b) any day in the year on which there is no resident of the dwelling,

shall not be subject to a discount.

(4) A determination under subsection (1) above for a financial year may be varied or revoked at any time before the year begins.

(5) Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (1) above as they apply for the purposes of subsection (2) of that section.

(6) A billing authority which has made a determination under subsection (1) above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the determination in at least one newspaper circulating in the authority’s area.

(7) Failure to comply with subsection (6) above does not make the making of the determination invalid.

13 Reduced amounts. E+W

(1) The Secretary of State may make regulations as regards any case where—

(a) a person is liable to pay an amount to a billing authority in respect of council tax for any financial year which is prescribed; and

(b) prescribed conditions are fulfilled.

(2) The regulations may provide that the amount he is liable to pay shall be an amount which—

(a) is less than the amount it would be apart from the regulations; and

(b) is determined in accordance with prescribed rules.

(3) This section applies whether the amount mentioned in subsection (1) above is determined under section 10 above or under that section read with section 11 [F4 , 11A] or 12 above.

(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

(a) the factors mentioned in subsection (5) below; or

(b) the factors mentioned in subsection (6) below.

(5) The factors referred to in subsection (4)(a) above are—

(a) community charges for a period before 1st April 1993;

(b) the circumstances of, or other matters relating to, the person concerned;

(c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

(d) such other amounts as may be prescribed or arrived at in a prescribed manner.

(6) The factors referred to in subsection (4)(b) above are—

(a) a disabled person having his sole or main residence in the dwelling concerned;

(b) the circumstances of, or other matters relating to, that person;

(c) the physical characteristics of, or other matters relating to, that dwelling.

(7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6)(b) or (c) above.

(8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—

(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each billing authority;

(b) provision requiring him to lay the report before the House of Commons;

(c) provision for the review of any prescribed decision of a billing authority relating to the application or operation of the regulations;

(d) provision that no appeal may be made to a valuation tribunal in respect of such a decision, notwithstanding section 16(1) below.

(9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(10) In subsection (9) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts, that is to say, the M1 Social Security Contributions and Benefits Act 1992 and the M2 Social Security Administration Act 1992.

Textual Amendments

F4 Words in s. 13(3) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 42

Modifications etc. (not altering text)

C5 S. 13(5) modified (W.) (7.2.1996) by S.I.1996/56, art, 2(1)

S. 13(5) modified (E.) (22.2.1996) by S.I. 1996/176, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 4)

S. 13(5) modified (E.) (25.2.1997) by S.I. 1997/215, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 5)

S. 13(5) modified (E.) (27.2.1998) by S.I. 1998/214, reg. 4

S. 13(5) modified (26.2.1999) by S.I. 1999/259, reg. 4

Marginal Citations

M1 1992 c. 4.

M2 1992 c. 5.

[F5 13A Billing authority’s power to reduce amount of tax payable E+W

(1) Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2) The power under subsection (1) above includes power to reduce an amount to nil.

(3) The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.]

Textual Amendments

F5 S. 13A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 76

[F6 13B Transitional arrangements E+W

(1) The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(2) The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(3) Regulations under this section may, in particular—

(a) make provision about the circumstances in which changes are to be smoothed;

(b) make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

(c) make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

(4) Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

(5) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(6) In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.]

Textual Amendments

F6 S. 13B inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 79