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The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 1999
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- 1999 No. 3123
- Regulation 2
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Amendment of Regulations
2.—(1) The Local Authorities (Calculation of Council Tax Base) Regulations 1992(1) (“the 1992 Regulations”) shall be amended as follows.
(2) In regulation 4(3)(a), after the word “dwelling”, insert “listed in any of the valuation bands B to H”.
(3) After regulation 5, insert the following—
“Band A dwellings: reductions for disability
5A.—(1) For the purposes of regulations 3 and 5, dwellings listed in band A (excluding dwellings which are to be treated as listed in that band by virtue of the provisions of regulation 4(3) of these Regulations) in respect of which a reduced amount of council tax is payable pursuant to the Council Tax (Reductions for Disabilities) Regulations 1992(2) shall be treated as if they were listed in a band additional to those set out in section 5.
(2) In respect of the additional band, F in regulation 5(1) shall be 5.”.
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