The Personal Community Charge (Reduction for 1990-91) (Scotland) Regulations 1991

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision in Scotland for reducing, in certain circumstances, a person’s liability to pay the personal community charge for the financial year 1990—91.

The Secretary of State is required, for the purposes of these Regulations, to lay before Parliament a report specifying, in relation to each local authority, an assumed rate poundage for the financial year 1988—89 (regulation 6). These assumed figures are used for the purpose of identifying the persons who may he eligible for reduction and the amount of the reduction under Parts II and III of the Regulations.

Part II

Part II of the Regulations is concerned with rates related reduction where there is only one person who was solely or mainly resident in a dwellinghouse on Ist April 1989 and who was liable for the personal community charge on that date. Regulation 7 specifies the conditions which require to be met for a person to be eligible for reduction under that Part (“eligible person”). One of the conditions is that—

(a) in the case where the dwellinghouse is situated in the area of an islands council, the actual personal community charge of that islands council for 1989—90 exceeded the “rates bill” plus £104; and

(b) in the case where the dwellinghouse is situated in the area of a regional council, the aggregate of the actual personal community charges for that regional council and the relevant district council for 1989—90 was greater than the aggregate of their “rates bills” plus £104.

The “rates bill” for this purpose is generally the rateable value of the dwellinghouse immediately before Ist April 1989 (with adjustments in certain cases) multiplied by the assumed rate poundage of the local authority concerned.

Regulations 8 and 9 make provision for the amount of reduction depending upon whether the dwellinghouse is situated in the area of an islands council or of a regional council. They provide, in brief, that what an eligible person is or was liable to pay in respect of the islands personal community charge or, as the case may be, the regional personal community charge for 1990—91 is to be calculated as if the actual personal community charge determined by that council had been reduced by the difference between the amounts referred to in (a) or, as the case may be, (b) above. These Regulations also make provision for the calculation of reduction where the granting of charitable relief led to a reduction or remission of rates in the financial year 1988—89.

Reduction is not available under Part II to a person who would be or would have been worse off because of the effect on his entitlement to community charge benefit under social security legislation (regulation 10), nor is it available to elderly persons or disabled persons if they are eligible for the greater reduction provided by Part IV of the Regulations (regulation 7(4)).

Reduction ceases when the eligible person dies or is no longer solely or mainly resident in the dwellinghouse, except in certain cases (regulation 11).

Special provision is made in respect of the effect of local government boundary changes (regulation 12).

Part III

Part III of the Regulations provides for rates related reduction where there were two or more persons solely or mainly resident in a dwellinghouse on Ist April 1989 who were liable for the personal community charge on that date. Regulation 13 specifies the conditions which require to be met for a person to be eligible for reduction under that Part (“eligible person”).

The main difference between reduction under Part II and reduction under Part III is that the total amount of reduction is calculated under Part III by reference to twice the actual personal community charge, and the resulting amount divided by the number of persons who were solely or mainly resident in the dwellinghouse on 1st April 1989 and were liable to pay the personal community charge on that date. The amount of reduction available in the case of any eligible person is the resulting share (regulations 14 and 15). Regulations 14 and 15 make similar provision to regulations 8 and 9 in respect of cases where rates were previously reduced by the granting of charitable relief.

The same exceptions and limitations apply as in the case of relief under Part II (regulations 16 to 18).

Part IV

Part IV of the Regulations provides for reduction for the elderly and disabled. The persons eligible for reduction are defined in regulation 19. Reduction is only available under Part IV on application. An applicant or his executors must declare that he was not a ratepayer in 1988—89 or did not pay rent in a case where the landlord had responsibility for rates and that he was not the spouse of a former ratepayer or rent payer.

Regulations 20 to 22 make provision for the amount of reduction depending upon whether the dwellinghouse in which the eligible person was solely or mainly resident is in the area of an islands council or a regional council. In brief, what an eligible person is or was liable to pay in respect of the islands personal community charge or, as the case may be, the aggregate of the regional personal community charge and district personal community charge for 1990—91 is to be calculated as if—

(a) the personal community charge determined by the islands council had been £104, or

(b) the personal community charge determined by the regional council had been £89, and

(c) the personal community charge determined by the district council had been £15,

plus, in each case, any amount by which the actual personal community charge of the council in question for that year exceeds its actual charge for 1989—90.

There are similar restrictions and limitations as in the case of reduction under Parts II and III.

Part V

Part V of the Regulations contains supplementary provisions. They enable a levying authority to request information (regulation 26) and require it, when making a decision relating to the application or operation of the Regulations, to give reasons for its decision if so requested (regulation 28). The Regulations make provision for the review of such decisions by a Review Board appointed under the Community Charge Benefits (General) Regulations 1989 (S.I. 1989/1321) (regulation 29).

The Regulations make consequential amendments to the Personal Community Charge (Relief) (No. 2) (Scotland) Regulations 1990 (S.I. 1990/1714) and revoke, except in respect of the financial year 1989—90, the Personal Community Charge (Relief) (Scotland) Regulations 1990 (S.I. 1990/421), the Personal Community Charge (Relief) (Scotland) Amendment Regulations 1990 (S.I. 1990/625) and the Personal Community Charge (Relief) (Scotland) Amendment (No. 2) Regulations 1990 (S.I. 1990/2539).