- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
(This note is not part of the Regulations)
Section 10 of the Local Government Finance Act 1992 provides for the calculation of the basic amount that a person is liable to pay by way of council tax. The Council Tax (Reductions for Disabilities) Regulations 1992 make different provision where the dwelling in respect of which a person is liable to council tax is the sole or main residence of a person who is substantially and permanently disabled, and the dwelling satisfies certain conditions. The council tax bill of a person to whom the Regulations apply is calculated as if the dwelling in respect of which his liability arises was in a lower valuation band than is in fact the case.
These Regulations amend the 1992 Regulations to extend entitlement to a reduction to dwellings in valuation band A which satisfy the prescribed conditions. Regulation 2 amends those Regulations to secure that the council tax bill for an eligible dwelling in valuation band A is reduced by the same proportion of the bill as in the case of dwellings in valuation bands B to D.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: