C3C4C5C7C6 Part I Council Tax: England and Wales
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, 4
Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7
C2Chapter I Main provisions
Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49
Amounts of tax payable
13 Reduced amounts.
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
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.
C15
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
F3a
b
regulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).