The Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993

PART II REDUCTIONS RELATED TO COMMUNITY CHARGES

Persons to whom Part II applies

4.  A person is an eligible person for the purposes of this Part in respect of a particular day in the prescribed year if, as regards that day—

(a) he is a liable person in respect of a qualifying dwelling; and

(b) the dwelling is the sole or main residence of any person.

Calculation of amount payable

5.—(1) Where a person is an eligible person in respect of a day, the amount which he is liable to pay as council tax in respect of that day and the qualifying dwelling in question shall, subject to paragraphs (4) to (6), be equal to the difference between—

(a) the chargeable amount; and

(b) the amount determined in accordance with the following formula—

(2) In paragraph (1)—

(a) T is an amount equal to the scheme council tax for—

(i) in the case of a dwelling in respect of which, as regards 1st April 1993, a person is an eligible person for the purposes of the Disabilities Regulations, dwellings listed in the alternative valuation band; or

(ii) in any other case, dwellings listed in the relevant valuation band;

(b) P is the percentage which is obtained by deducting from 100 per cent the percentage discount (if any) applicable, in terms of section 79 of the Act, to the council tax payable in respect of the dwelling in question and 1st April 1993;

(c) C is the product of the formula—

Where—

• A is—

  (i)

  the personal community charge determined in respect of the financial year beginning on 1st April 1992 by the islands council within the area of which the dwelling in question is situated; or

  (ii)

  the aggregate of the personal community charges determined in respect of that financial year by the regional and district councils within the areas of which the dwelling in question is situated;

• N is the number of persons who—

  (i)

  are entered in the register as being solely or mainly resident on 31st March 1993 at the address of the dwelling in question and are liable on that date to pay the personal community charge; or

  (ii)

  by virtue of being solely or mainly resident in that dwelling on that date, are liable to pay an amount by way of contribution under section 11(11) of the 1987 Act(1) (collective community charge contributions); and

• R is an amount equal to the difference (if any) between—

  (i)

  the aggregate of the amounts which, on the assumptions specified in paragraph (3), would have been payable to the levying authority in question in respect of personal community charge by persons entered in the register as being solely or mainly resident at the address of the dwelling in question on 31st March 1993 and liable to pay that charge on that date, as regards days in the financial year ending on that date on which they were entered in the register as being solely or mainly resident there; and

  (ii)

  the aggregate of the amounts which would have been so payable by those persons, but for section 8(5) and (6A) of the 1987 Act(2) and regulations under section 9A of that Act(3); and

(d) S is the amount specified in column (2) of the following Table in relation to such valuation band shown in column (1) of that Table as is—

(i) in the case of a dwelling in respect of which, as regards 1st April 1993, a person is an eligible person for the purposes of the Disabilities Regulations, the alternative valuation band;

(ii) in any other case, the relevant valuation band;

TABLE

(1)	(2)
Valuation band	Amount
A	£ 91
B	£104
C	£117
D	£130
E	£143
F	£156
G	£169
H	£182.

(3) The assumptions referred to in the definition of “R” in paragraph (2)(c) are that—

(a) so far as relevant for the purposes of section 8(5) or (6A), or regulations under section 9A, of the 1987 Act, the circumstances of an individual and a state of affairs on 31st March 1993 had been his circumstances and the state of affairs on each day of the financial year ending on that day; and

(b) any reduction in the amounts referred to in paragraph (i) of that definition attributable to the Community Charge Benefits (General) Regulations 1989(4) had not been applied.

(4) Where the amount determined in any case under sub-paragraph (b) of paragraph (1) is a negative amount, there shall be no reduction applicable under these Regulations in the amount payable as council tax in that case.

(5) Where the amount determined in any case under sub-paragraph (b) of paragraph (1) is equal to or greater than the amount under sub-paragraph (a) of that paragraph, the amount payable as council tax in that case shall be nil.

(6) Where a person—

(a) is, by virtue of paragraph (1), liable to pay a smaller amount as council tax in respect of a dwelling and a day than he would otherwise have been; and

(b) is entitled under the Benefit Regulations to council tax benefit in respect of that dwelling and day;

the amount which he is liable to pay in respect of that dwelling and day shall be the amount ascertained in accordance with paragraph (1) less the amount of his council tax benefit for that day.

(1)

Section 11(11) was amended by the Local Government Finance Act 1988, Schedule 12, paragraph 20(8) and Schedule 13, Part IV.

(2)

Subsection (6A) of section 8 was inserted by the Local Government Finance Act 1988, Schedule 12, paragraph 18(6).

(3)

Section 9A was inserted by the Local Government and Housing Act 1989 (c. 42), section 143.

(4)

S.I. 1989/1321.