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The Local Authorities (Calculation of Council Tax Base) (Amendment) (No. 2) Regulations 1992
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- 1992 No. 2943
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992, which contain rules for the calculation of the council tax base required by the Local Government Finance Act 1992 to be used in the calculation of the council tax by billing authorities and major precepting authorities and in the calculation of the amount of the precept payable by each billing authority to a major precepting authority.
These Regulations amend the rules by requiring an authority to add to its council tax base an appropriate amount in relation to payments made by the Secretary of State for Defence to the authority. The payments are those made by reference to the council tax which would be payable in respect of dwellings held for the purposes of armed forces accommodation were they not exempt dwellings by virtue of belonging to Class O prescribed by the Council Tax (Exempt Dwellings) Order 1992.
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