Local Government Finance Act 1992

Amounts of tax payable S

78 Basic amounts payable. S

Subject to sections 79 and 80 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 [F1 local] authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

where—

[F2 “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 imposed by the local authority in whose area the dwelling is situated;]

D is the number of days in the financial year.

Textual Amendments

F1 Word in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(3)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

F2 Definition of “A" in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

Modifications etc. (not altering text)

C1 S. 78 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

79 Discounts. S

(1) The amount of council tax payable in respect of a 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) The amount of council tax payable in respect of a 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) F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in respect of 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

F3 S. 79(2)(a) repealed (1.4.2005) by The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (S.S.I. 2005/51), reg. 2

Modifications etc. (not altering text)

C2 S. 79 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.

S. 79 applied (12.1.1995) by S.I. 1994/3170, reg. 4(a)

80 Reduced amounts. S

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

(a) a person is liable to pay an amount to a [F4 local]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 78 above or under that section read with section 79 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 mentioned 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—

[F5 (i) relating to the local authority whose council tax constitutes the amount referred to in subsection (1) above;]

(ii) which is specified, or is to be specified, 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 local 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 [F6 local] authority relating to the application or operation of the regulations;

(d) provision that no appeal may be made to [F7 the First-tier Tribunal for Scotland] in respect of such a decision, notwithstanding section 81(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

[F8 (a)] an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts[F9 ; or

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

Textual Amendments

F4 Word in s. 80(1)(a) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

F5 S. 80(5)(c)(i) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(b); S.I. 1996/323, art. 4(1)(c)

F6 Word in s. 80(8)(c) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

F7 Words in s. 80(8)(d) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(2) (with sch. 1 paras. 1-4, 13-20)

F8 Words in s. 80(10)(a) in s. 80(10) renumbered as s. 80(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(3)(a)

F9 S. 80(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(3)(b)

Modifications etc. (not altering text)

C3 S. 80 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

[F10 80A Local authority's power to reduce amount of tax payable S

(1) A local authority must establish a scheme for reducing the amounts which persons are liable to pay in respect of council tax where improvements are made to the energy efficiency of chargeable dwellings.

(2) A scheme established under subsection (1) is an “energy efficiency discount scheme”.

(3) An energy efficiency discount scheme may make such provision as the local authority considers appropriate, including, in particular, provision about—

(a) the energy efficiency improvements to which the scheme applies;

(b) the chargeable dwellings to which the scheme applies;

(c) the reduction, which may be made under the scheme, in the amount which persons are liable to pay in respect of council tax;

(d) applications under the scheme.

(4) But, under an energy efficiency discount scheme, the amount which a person is liable to pay in respect of council tax may be reduced only where each of the conditions mentioned in subsection (5) is met (whatever other conditions may require to be met under the scheme).

(5) Those conditions are—

(a) the person is liable to pay council tax in respect of a chargeable dwelling and any day;

(b) improvements are made to the energy efficiency of that dwelling (whether by the person liable to pay or not);

(c) those improvements are made during the same financial year to which the reduction of the amount which the person is liable to pay in respect of council tax relates;

(d) the amount which the person is liable to pay in respect of that year has not already been reduced under the scheme in respect of those improvements;

(e) the amount which any other person is liable to pay in respect of council tax in respect of that dwelling and that year has not been reduced under the scheme in respect of those improvements.

(6) In ascertaining whether the condition in subsection (5)(e) is met, no account is to be taken of any person who is jointly and severally liable, with the person mentioned in subsection (5)(a), to pay council tax in respect of the dwelling.

(7) The minimum reduction which may be provided for under an energy efficiency discount scheme must be—

(a) where the amount which the person is liable to pay in respect of council tax is £50 or more, no less than £50;

(b) where the amount which the person is liable to pay in respect of council tax is less than £50, an amount equal to that person's liability.

(8) The local authority may, under an energy efficiency discount scheme, reduce the amount which a person is liable to pay in respect of a dwelling to nil.

(9) In this section—

• “energy efficiency” includes the use of—

  (a)

  technologies reliant on sources of energy other than fossil fuel and nuclear fuel;

  (b)

  materials the manufacture or use of which produces or involves lower emissions of greenhouse gases than other materials; and

  (c)

  surplus heat from electricity generation or other industrial sources for district heating or other purposes;

• “fossil fuel” means—

  (a)

  coal;

  (b)

  lignite;

  (c)

  peat;

  (d)

  natural gas (within the meaning of the Energy Act 1976 (c. 76));

  (e)

  crude liquid petroleum;

  (f)

  petroleum products (within the meaning of that Act);

  (g)

  any substance produced directly or indirectly from a substance mentioned in paragraphs (a) to (f);

• “greenhouse gas” has the meaning given by section 10(1) of the Climate Change (Scotland) Act 2009 (asp 12).]

Textual Amendments

F10 S. 80A inserted (1.4.2010) by Climate Change (Scotland) Act 2009 (asp 12), ss. 65(2), 100(2) (with s. 95); S.S.I. 2009/341, art. 2(3)

Modifications etc. (not altering text)

C4 S. 80A: power to amend conferred (1.4.2010) by Climate Change (Scotland) Act 2009 (asp 12), ss. 66(2), 100(2) (with s. 95); S.S.I. 2009/341, art. 2(3)