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The Personal Community Charge (Reduction Scheme) (England) Regulations 1991
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- 1991 No. 2807
- Explanatory Note
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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. They have effect in relation to personal community charges for the financial year beginning 1st April 1992.
For the purposes of the Regulations the Secretary of State is required to lay before Parliament not later than 29th February 1992 a report specifying for each charging authority in England a scheme charge. The amount of that charge (together with the assumed rate poundage specified for the authority in the Community Charge Reduction Scheme Report (England)) is 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 1991 but are not former ratepayers or the spouses of former ratepayers (as defined in regulation 17), the amount of the reduction is derived from a standard calculation (Part IV).
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