The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1999

Explanatory Note

(This note is not part of the Regulations)

Under Part II of the Local Government Act 1992, where recommendations for changes to local government in England are made by the Local Government Commission, the Secretary of State may make an order (“a reorganisation order”).

These Regulations provide for the reduction in certain cases of the amount that a person is liable to pay by way of council tax to a billing authority which has been subject to a reorganisation order, or is in the area of a county affected by such an order (regulations 5 and 6). They have effect in relation to the financial year beginning on 1st April 1999 (regulation 3) and for this year section 13 of the Local Government Finance Act 1992 is modified (regulation 4).

A person is eligible for a reduction for any day as regards which his liability relates to a dwelling in an area where, broadly, the difference if positive (“the council tax figure”) between a notional council tax and an adjusted council tax exceeds £156, where billing authorities were subject to, or affected by, a reorganisation order from 1st April 1996 or 1st April 1997, or £104 where billing authorities were subject to, or affected by, a reorganisation order from 1st April 1998. The council tax figure is calculated by reference to the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996 (“the 1996 Regulations”), the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1997 (“the 1997 Regulations”) or the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1998 (“the 1998 Regulations”), according to the effective date of the reorganisation. The amount of the reduction allowed is calculated in accordance with the relevant Part of the Schedule to these Regulations by reference to the dwelling’s valuation band.

When calculating a person’s eligibility for a reduction for any day, unless the Council Tax (Reduction for Disabilities) Regulations 1992 apply, the relevant valuation band is the one to which the dwelling is assigned in the billing authority’s valuation list as regards that day. Where those Regulations apply, account is taken of the lower valuation band applicable for the purposes of those Regulations. Any discount provided for in section 11 of the 1992 Act is also taken into account (see the definition of “discounted chargeable amount” in regulation 2).

Where there is an entitlement to council tax benefit, the amount of the benefit is deducted from the amount an eligible person is liable to pay after calculation of relief under these Regulations (regulation 6(2)).

Regulation 7 enables a billing authority to obtain information for the purpose of establishing whether or not these Regulations apply to any person. Regulation 8 provides for appeals in connection with these Regulations to be considered by a review board of the billing authority, rather than by a valuation tribunal. Regulations 9 and 10 relate to the appeal procedure.

Regulation 11 revokes the Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996 and, with the exception of provisions required for the purposes of these Regulations, the 1996 Regulations, the 1997 Regulations and the 1998 Regulations.