The Personal Community Charge (Reductions) (England) Regulations 1991

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for the reduction in certain cases of the amount that a person is liable to pay by way of personal community charge.

These Regulations have effect in relation to personal community charges for the financial years beginning 1st April 1991 and 1st April 1992. They replace the Community Charge (Relief) (England) Regulations 1990 which have effect only in relation to personal community charges for the financial year beginning 1st April 1990.

For the purposes of the Regulations the Secretary of State is required to lay before Parliament not later than 28th February 1991 a report specifying for each charging authority in England a scheme charge and an assumed rate poundage. One or both of the specified figures are the basis for the calculation of reductions under Parts II, III and V of the Regulations. For those who were of pensionable age or disabled on 1st April 1990 but were not former ratepayers or the spouses of former ratepayers (as defined in regulation 20) at that time, the amount of the reduction is derived from a standard calculation (Part IV).

The main changes from the 1990 Regulations are—

(1) reductions are now available for certain persons who live in sheltered accommodation (Part V);

(2) in calculating the amount of a reduction under Parts II, III and V account is now to be taken of relief from rates granted under section 40 (relief for charitable and other organisations) of the General Rate Act 1967 where such relief was applicable to the hereditament in question on 31st March 1990;

(3) the threshold to be used in the calculation of reductions has been lowered to £104 (or, in the case of persons to whom Part V applies, £52).