The Personal Community Charge (Reduction Scheme) (England) Regulations 1991

PART II RATES RELATED REDUCTIONS: ONE RESIDENT CHARGEPAYER

Persons to whom Part II applies

7.—(1) A person is an eligible person for the purposes of this Part if—

(a) he has immediately before the end of 31st March 1992 his sole or main residence in the area of a charging authority and is subject to a personal community charge of that authority by virtue of that residence;

(b) he is on that day shown in the authority’s register as so subject or one of the conditions set out in paragraph (2) is on that day satisfied in relation to him; and

(c) no other person meets the conditions set out in sub-paragraphs (a) and (b) in respect of the same residence or a related residence.

( ) The conditions referred to in paragraph (1)(b) are–

(a) that he has complied with regulation 3 of, and any notice served on him under regulation 4 or 5 of, the Administration Regulations in relation to the charge to which he is subject as mentioned in paragraph (1)(a);

(b) that any failure to comply as aforesaid is reasonably excusable; or

(c) that any inaccuracy in, or the omission of any item from, the register on 31st March 1992 relating to the charge to which he is subject as mentioned in paragraph (1)(a) is not due to any fault on his part.

Calculation of, and entitlement to, reduction

8.—(1) Subject to paragraphs (3) and (4) and regulations 9 and 10, the amount which an eligible person is liable to pay in respect of a personal community charge of the authority to whose personal community charge he is subject as mentioned in regulation 7(1)(a) shall (unless the product of the relevant formula is a negative amount) be calculated as if the authority had set a charge equal to its set charge less the product of the formula set out in paragraph (2).

(2) The formula is–

where–

• C is the scheme charge of the relevant charging authority, or, if lower, its set charge for the chargeable year;

• RV is the rateable value of the hereditament which was, or included, the residence by reference to which the person concerned is subject to the relevant authority’s personal community charge on 31st March 1992; and

• ARP is the assumed rate poundage for the relevant authority.

(3) In the case of an eligible person whose sole or main residence is, or is part of, a hereditament in respect of which–

(a) relief was given under section 40(1) of the General Rate Act 1967(1) for a period ending no earlier than 31st March 1990; or

(b) a reduction or remission of rates was granted under section 40(5) of that Act for such a period as is mentioned in sub-paragraph (a),

paragraph (1) shall apply as if the reference to the formula set out in paragraph (2) were a reference to the formula set out in paragraph (4).

(4) The formula is–

• where C has the same connotation as in paragraph (2) and W is the product of the formula–

  RV × ARP × Y

  • where RV and ARP have the same connotations as in paragraph and Y is the amount, expressed as a percentage, of the rates which, in consequence of relief given, or a reduction or remission granted, under section 40 (relief for charitable and other organisations) of the General Rate Act 1967, were chargeable for the financial year ending 31st March 1990 in respect of that hereditament, or where they were wholly remitted, 0.

Termination of reduction

9.—(1) The operation of regulation 8 is not affected by the fact that on or after 1st April 1992 another person becomes subject to a personal community charge by virtue of the same residence as the eligible person or a related residence.

(2) Subject to paragraph (3), where an eligible person becomes subject on or after 1st April 1992 to a personal community charge by virtue of a different residence, regulation 8 shall cease to apply in his case.

(3) Where an eligible person becomes subject to a personal community charge of the same charging authority by virtue of a different residence–

(a) in any of the circumstances described in paragraph (4); or

(b) on his return to a residence which he vacated before 1st April 1992 in any of the circumstances described in paragraph (4)(a),

regulation 8 shall continue to apply in his case until he becomes subject to a personal community charge by virtue of a further residence otherwise than in those circumstances.

• In this paragraph, “further residence” does not include the residence by virtue of which the person concerned was subject to a charge as mentioned in regulation 7(1)(a).

(4) The circumstances mentioned in paragraph (3) are–

(a) that his existing residence has become uninhabitable by reason of fire, storm, flood or other cause or that it is proposed to carry out major works by way of repair or renovation which make it unreasonable to remain in residence while those works are carried out; or

(b) that the residence is acquired compulsorily.

Local government boundary charges

10.—(1) Where on or after 1st April 1992 an eligible person becomes subject to the personal community charge of another charging authority solely in consequence of an order under Part IV of the Local Government Act 1972(2) (changes in local government areas), this Part applies to him as if that other charging authority had at all material times been the authority to whose personal community charge he and all other relevant persons were subject: save that for the purpose of calculating the amount of any reduction to which that person is entitled, the assumed rate poundage shall continue to be that specified for the previous charging authority.

(2) Where an eligible person becomes subject to the charge of another authority by virtue of such an order as is mentioned in paragraph (1), that paragraph applies only as respects his eligibility for a reduction in relation to the day on which he becomes so subject and later days.

(1)

1967 c. 9; by virtue of section 117 of the Local Government Finance Act 1988, the 1967 Act ceased to have effect on 1st April 1990. Section 40 (and other provisions) were saved for limited purposes by the General Rate Act 1967 and Related Provisions (Savings and Consequential Provision) Regulations 1990 (S.I. 1990/777).

(2)

1972 c. 70.