Local Government Finance Act 1992

Amounts of tax payable E+W

10 Basic amounts payable. E+W

(1) Subject to sections 11 to [F1 13A] below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the billing authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

where—

A is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been set by the authority for its area or (as the case may be) the part of its area in which the dwelling is situated;

D is the number of days in the financial year.

(2) For the purposes of this Part the Secretary of State may make regulations containing rules for ascertaining in what part of a billing authority’s area a dwelling is situated (whether situated in the area in fact or by virtue of regulations made under section 1(3) above).

Textual Amendments

F1 Word in s. 10(1) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 4

11 Discounts. E+W

(1) The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

(2) Subject to [F2 sections 11A[F3 , 11B] [F4 , 11C] [F5 , 12, 12A and 12B]] below, the amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

(a) there is no resident of the dwelling; or

(b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

(3) In this section F6 . . . “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

Textual Amendments

F2 Words in s. 11(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 41

F3 Word in s. 11(2) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(3)

F4 Word in s. 11(2) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(a), 255(2)(q) (with s. 247)

F5 Words in s. 11(2) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(2); S.I. 2015/2046, art. 2

F6 Words in s. 11(3) repealed (18.11.2003 for E. and 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/2938, art. 3 (subject to art. 8); S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

[F7 11A Discounts: special provision for England E+W

(1) The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3)[F8 , (4) or (4A)] below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

[F9 (4A) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide—

(a) in relation to all dwellings of that class in its area, or

(b) in relation to such description of dwellings of that class as it may specify in the determination,

that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.

(4B) Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.]

[F10 (4C) Subsections (3), (4) and (4A) are subject to section 11B(4) [F11 and 11C(5)].]

(5) A billing authority may make a determination varying or revoking a determination under subsection (3)[F12 , (4) or (4A)] for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F7 S. 11A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 75(1)

F8 Words in s. 11A(1) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(2)

F9 S. 11A(4A)(4B) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(1)

F10 S. 11A(4C) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(4)

F11 Words in s. 11A(4C) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(b), 255(2)(q) (with s. 247)

F12 Words in s. 11A(5) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(2)

[F13 11B Higher amount for long-term empty dwellings: England E+W

(1) For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day a dwelling is a long-term empty dwelling—

(a) the discount under section 11(2)(a) shall not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day [F14 (“the relevant day”)] shall be increased by such percentage of not more than [F15 the relevant maximum] as it may so specify.

[F16 (1A) For the financial year beginning on 1 April 2019 the “relevant maximum” is 100.

(1B) For the financial year beginning on 1 April 2020 the “relevant maximum” is—

(a) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100;

(b) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years, 200.

(1C) For financial years beginning on or after 1 April 2021 the “relevant maximum” is—

(a) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100;

(b) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years but less than 10 years, 200;

(c) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 10 years, 300.]

[F17 (1D) In exercising its functions under this section a billing authority must have regard to any guidance issued by the Secretary of State.]

(2) The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(3) A class of dwellings may be prescribed under subsection (2) by reference to such factors as the Secretary of State thinks fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(4) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 11A(3), (4) or (4A) in relation to that class, and

(b) any determination that has been made under section 11A(3), (4) or (4A) ceases to have effect in relation to that class.

(5) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section must publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) does not affect the validity of a determination.

(8) For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least [F18 1 year] ending with that day—

(a) it has been unoccupied, and

(b) it has been substantially unfurnished.

(9) In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of any one or more periods of not more than 6 weeks during which either of the conditions in subsection (8)(a) and (b) is not met (or neither of them is met).

(10) The Secretary of State may by regulations substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (9).]

Textual Amendments

F13 S. 11B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(2) (with s. 12(15))

F14 Words in s. 11B(1)(b) inserted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(2)(a)

F15 Words in s. 11B(1)(b) substituted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(2)(b)

F16 S. 11B(1A)-(1C) inserted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(3)

F17 S. 11B(1D) inserted (26.10.2023 with effect in accordance with ss. 79(2) of the amending Act) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 79(1)(a), 255(2)(q) (with s. 247)

F18 Words in s. 11B(8) substituted (26.10.2023 with effect in accordance with ss. 79(2) of the amending Act) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 79(1)(b), 255(2)(q) (with s. 247)

[F19 11C Higher amount for dwellings occupied periodically: England E+W

(1) For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—

(a) the discount under section 11(2)(a) does not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 100 as it may specify in the determination.

(2) The conditions are—

(a) there is no resident of the dwelling, and

(b) the dwelling is substantially furnished.

(3) A billing authority’s first determination under this section must be made at least one year before the beginning of the financial year to which it relates.

(4) In exercising its functions under this section a billing authority must have regard to any guidance issued by the Secretary of State.

(5) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 11A(3), (4) or (4A) in relation to that class, and

(b) any determination that has been made under section 11A(3), (4) or (4A) ceases to have effect in relation to that class.

(6) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(7) Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in the area.

(8) The notice must be published before the end of the period of 21 days beginning with the date of the determination.

(9) The validity of the determination is not affected by a failure to comply with subsection (7) or (8).

Textual Amendments

F19 Ss. 11C, 11D inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(2), 255(2)(q) (with ss. 80(4), 247)

11D Section 11C: regulations E+W

(1) The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under section 11C.

(2) A class of dwellings may be prescribed under subsection (1) by reference to such factors as the Secretary of State thinks fit and may, amongst other factors, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(3) The Secretary of State may by regulations specify a different percentage limit for the limit which is for the time being specified in section 11C(1)(b).

(4) A statutory instrument containing regulations made under subsection (3) may not be made unless a draft of the instrument has been approved by resolution of the House of Commons.]

Textual Amendments

F19 Ss. 11C, 11D inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(2), 255(2)(q) (with ss. 80(4), 247)

[F20 12 Discounts: special provision for Wales. E+W

(1) The National Assembly for Wales may for any financial year by regulations prescribe one or more classes of dwelling in Wales for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Assembly sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

[F21 (4A) Subsections (3) and (4) are subject to section 12A(6) and 12B(7).]

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F20 S. 12 substituted (27.11.2003) by Local Government Act 2003 (c. 26), ss. 75(2), 128; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

F21 S. 12(4A) inserted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(3); S.I. 2015/2046, art. 2

[F22 12A Higher amount for long-term empty dwellings: Wales E+W

(1) For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day a dwelling is a long-term empty dwelling—

(a) the discount under section 11(2)(a) does not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than [F23 300] as it may specify in the determination.

(2) A billing authority may specify different percentages for different dwellings based on the length of time for which they have been long-term empty dwellings.

(3) In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

(4) The Welsh Ministers may, by regulations, prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(5) A class of dwellings may be prescribed under subsection (4) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(6) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 12(3) or (4) in relation to that class, and

(b) any determination that has been made under section 12(3) or (4) ceases to have effect in relation to that class.

(7) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(8) Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.

(9) The notice must be published before the end of the period of 21 days beginning with the date of the determination.

(10) The validity of a determination is not affected by a failure to comply with subsection (8) or (9).

(11) For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 1 year ending with that day—

(a) it has been unoccupied, and

(b) it has been substantially unfurnished.

(12) In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of—

(a) any period which pre-dates the coming into force of this section;

(b) any one or more periods of not more than 6 weeks during which one or both of the conditions in subsection (11) are not met.

(13) The Welsh Ministers may by regulations—

(a) substitute a different percentage limit for the limit which is for the time being specified in subsection (1)(b);

(b) substitute a different period, of not less than 1 year, for the period which is for the time being specified in subsection (11);

(c) substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (12)(b).

(14) A statutory instrument containing regulations made under subsection (13)(a) or (b) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.

(15) Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

Textual Amendments

F22 Ss. 12A, 12B inserted (16.12.2015 for the insertion of s. 12B, 1.4.2016 for the insertion of s. 12A) by Housing (Wales) Act 2014 (anaw 7), ss. 139(2), 145(3); S.I. 2015/2046, art. 2

F23 Word in s. 12A(1)(b) substituted (1.4.2022) by The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), regs. 1(2), 2 (with reg. 3)

12B Higher amount for dwellings occupied periodically: Wales E+W

(1) For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—

(a) the discount under section 11(2)(a) does not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than [F24 300] as it may specify in the determination.

(2) The conditions are—

(a) there is no resident of the dwelling, and

(b) the dwelling is substantially furnished.

(3) But a billing authority's first determination under this section must be made at least one year before the beginning of the financial year to which it relates.

(4) In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

(5) The Welsh Ministers may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(6) A class of dwellings may be prescribed under subsection (5) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(7) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 12(3) or (4) in relation to that class, and

(b) any determination that has been made under section 12(3) or (4) ceases to have effect in relation to that class.

(8) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(9) Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.

(10) The notice must be published before the end of the period of 21 days beginning with the date of the determination.

(11) The validity of a determination is not affected by a failure to comply with subsection (9) or (10).

(12) The Welsh Ministers may by regulations specify a different percentage limit for the limit which is for the time being specified in subsection (1)(b).

(13) A statutory instrument containing regulations made under subsection (12) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.

(14) Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.]

Textual Amendments

F22 Ss. 12A, 12B inserted (16.12.2015 for the insertion of s. 12B, 1.4.2016 for the insertion of s. 12A) by Housing (Wales) Act 2014 (anaw 7), ss. 139(2), 145(3); S.I. 2015/2046, art. 2

F24 Word in s. 12B(1)(b) substituted (1.4.2022) by The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), regs. 1(2), 2 (with reg. 3)

13 Reduced amounts. E+W

(1) The Secretary of State may make regulations as regards any case where—

(a) a person is liable to pay an amount to a billing authority in respect of council tax for any financial year which is prescribed; and

(b) prescribed conditions are fulfilled.

(2) The regulations may provide that the amount he is liable to pay shall be an amount which—

(a) is less than the amount it would be apart from the regulations; and

(b) is determined in accordance with prescribed rules.

(3) This section applies whether the amount mentioned in subsection (1) above is determined under section 10 above or under that section read with section 11 [F25 , 11A][F26 , 11B] [F27 , 11C] [F28 , 12, 12A or 12B] above.

(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

(a) the factors mentioned in subsection (5) below; or

(b) the factors mentioned in subsection (6) below.

(5) The factors referred to in subsection (4)(a) above are—

(a) community charges for a period before 1st April 1993;

(b) the circumstances of, or other matters relating to, the person concerned;

(c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

(d) such other amounts as may be prescribed or arrived at in a prescribed manner.

(6) The factors referred to in subsection (4)(b) above are—

(a) a disabled person having his sole or main residence in the dwelling concerned;

(b) the circumstances of, or other matters relating to, that person;

(c) the physical characteristics of, or other matters relating to, that dwelling.

(7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6)(b) or (c) above.

(8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—

(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each billing authority;

(b) provision requiring him to lay the report before the House of Commons;

(c) provision for the review of any prescribed decision of a billing authority relating to the application or operation of the regulations;

(d) provision that no appeal may be made to a valuation tribunal in respect of such a decision, notwithstanding section 16(1) below.

(9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(10) In subsection (9) above “social security instrument” means

[F29 (a)] an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts, that is to say, the M1 Social Security Contributions and Benefits Act 1992 and the M2 Social Security Administration Act 1992[F30 ; or

(b) regulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.]

Textual Amendments

F25 Words in s. 13(3) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 42

F26 Word in s. 13(3) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(5)

F27 Word in s. 13(3) inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(3)(c), 255(2)(q) (with s. 247)

F28 Words in s. 13(3) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(4); S.I. 2015/2046, art. 2

F29 Words in s. 13(10) renumbered as s. 13(10)(a) (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 7(2)(a)

F30 S. 13(10)(b) and word inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 7(2)(b)

Modifications etc. (not altering text)

C7 S. 13(5) modified (W.) (7.2.1996) by S.I.1996/56, art, 2(1)

S. 13(5) modified (E.) (22.2.1996) by S.I. 1996/176, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 4)

S. 13(5) modified (E.) (25.2.1997) by S.I. 1997/215, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 5)

S. 13(5) modified (E.) (27.2.1998) by S.I. 1998/214, reg. 4

S. 13(5) modified (26.2.1999) by S.I. 1999/259, reg. 4

Marginal Citations

M1 1992 c. 4.

M2 1992 c. 5.

[F31 13A Reductions by billing authority E+W

(1) The amount of council tax which a person is liable to pay in respect of any chargeable dwelling and any day (as determined in accordance with sections 10 to 13)—

(a) in the case of a dwelling situated in the area of a billing authority in England, is to be reduced to the extent, if any, required by the authority's council tax reduction scheme (see subsection (2));

(b) in the case of a dwelling situated in the area of a billing authority in Wales, is to be reduced to the extent, if any, required by any council tax reduction scheme made under regulations under subsection (4) that applies to that dwelling;

(c) in any case, may be reduced to such extent (or, if the amount has been reduced under paragraph (a) or (b), such further extent) as the billing authority for the area in which the dwelling is situated thinks fit.

(2) Each billing authority in England must make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings situated in its area, by—

(a) persons whom the authority considers to be in financial need, or

(b) persons in classes consisting of persons whom the authority considers to be, in general, in financial need.

(3) Schedule 1A (which contains provisions about schemes under subsection (2)) has effect.

(4) The Welsh Ministers may by regulations—

(a) require a person or body specified in the regulations to make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings to which the scheme applies, by persons to whom the scheme applies,

(b) impose requirements on that person or body regarding the matters which must be included in that scheme, and

(c) make other provision for and in connection with such schemes.

(5) Schedule 1B (which contains further provisions about regulations under subsection (4) and about schemes under those regulations) has effect.

(6) The power under subsection (1)(c) includes power to reduce an amount to nil.

(7) The power under subsection (1)(c) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.

(8) No regulations under subsection (4) are to be made unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the National Assembly for Wales.

(9) In this Part “council tax reduction scheme” means a scheme under subsection (2) or regulations under subsection (4).]

Textual Amendments

F31 S. 13A substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 10(1)

[F32 13B Transitional arrangements E+W

(1) The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(2) The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(3) Regulations under this section may, in particular—

(a) make provision about the circumstances in which changes are to be smoothed;

(b) make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

(c) make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

(4) Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

(5) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(6) In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.]

Textual Amendments

F32 S. 13B inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 79