The Personal Community Charge (Reductions) (England) (Amendment) (No. 2) Regulations 1991

Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Personal Community Charge(Reductions) (England) Regulations 1991 (“the reductions Regulations”).

The amendments made by regulation 2—

(a) limit the application of the reductions Regulations to thefinancial year beginning 1st April 1991;

(b) modify the eligibility criteria so that they are based on residenceon 31st March 1991;

(c) lower the threshold to be used in the calculation of reductionsfrom £104 to £52 (or, in the case of persons to whomPart V of the reductions Regulations apply (persons in shelteredaccommodation) from £52 to £26);

(d) provide, in calculating the amount of reductions under Part III ofthe reductions Regulations (two or more resident chargepayers), foraccount to be taken of more than two charges where there are more thantwo eligible chargepayers;

(e) provide that the amount payable by a person to whom Part IV of thereductions Regulations (the elderly and the disabled) applies is not tobe calculated in accordance with regulation 18 of those Regulations ifthe resulting amount would be greater than that set by the chargingauthority concerned.