The Council Tax (Transitional Reduction Scheme) (England) Regulations 1993

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for the reduction in certain cases of the amount that a person is liable to pay to a billing authority in England by way of council tax. They have effect in relation to the financial year beginning on 1st April 1993 (regulation 3).

For the purposes of the Regulations the Secretary of State is required to lay before Parliament not later than 28th February 1993 a report specifying for each English billing authority a scheme community charge (regulation 4). This amount is relevant to the calculation required under Part II of the Regulations.

Other elements relevant to that calculation are the amounts of the authority’s average council tax and scheme council tax. These amounts are to be ascertained in accordance with Schedule 2 to the Regulations.

The amount that a person is liable to pay will be calculated in accordance with Part II of the Regulations for any day as regards which his liability relates to a dwelling which is on that day, and was on 31st March 1993, the sole or main residence of an individual (regulations 5 and 6).

Broadly, the amount of the reduction allowed under the Regulations will be the amount by which the billing authority’s scheme council tax (or, in certain cases, its set council tax or its average council tax) exceeds the sum of its scheme community charge and an amount which varies according to the valuation band applicable to the dwelling in question. Unless the Council Tax (Reductions for Disabilities) Regulations 1992 apply, the relevant valuation band is the one to which the dwelling has been assigned in the billing authority’s valuation list or, where the calculation is made before 1st April 1993, in the draft list or, in certain cases, in information supplied by the listing officer. Where those Regulations apply, account is taken of the lower valuation band applicable for the purposes of those Regulations. Discount under section 11 of the Local Government Finance Act 1992 is also taken into account, where applicable.

Regulation 6(2) provides that, where there is an entitlement to council tax benefit, the amount of the benefit is deducted from the amount calculated under regulation 6(1).

Special provision is made by regulation 7 for the effect of local government boundary changes.

In Part III of the Regulations, regulations 8 and 9 require the Secretary of State and major precepting authorities to provide billing authorities with information relevant to the determination of their average council taxes and scheme council taxes. Regulation 10 enables billing authorities to obtain information for the purpose of establishing whether a calculation under Part II is required. Regulation 11 provides for appeals in connection with the Regulations to be considered by a review board of the billing authority, rather than a valuation tribunal. Regulations 12 and 13 relate to the appeal procedure.