http://www.legislation.gov.uk/ukpga/1992/14/section/11Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2025-09-15Expert Participation2025-09-10 Part I Council Tax: England and WalesChapter I Main provisions Amounts of tax payable Discounts.111The 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—athere is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; orbthere are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.2Subject to sections 11A, 11B , 11C , 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—athere is no resident of the dwelling; orbthere are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.3In this section . . . “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.4No 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.5Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.Words in s. 11(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 41Words in s. 11(3) repealed (18.11.2003 for E. and 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/2938, art. 3 (subject to art. 8); S.I.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. 1Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8Word in s. 11(2) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(3)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. 2Word 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)