[F14(1)The regulations may prescribe reductions, including minimum and maximum reductions, to which persons in each class (whether prescribed under paragraph 3(1)(a) or determined under paragraph 3(2)(a)) are to be entitled under schemes.E+W+S
(2)The regulations may—
(a)allow specified authorities to determine (subject to regulations under sub-paragraph (1)) reductions to which persons in each class set out in the scheme are to be entitled, or
(b)provide that specified authorities may not determine such reductions.
(3)The regulations may require each scheme to set out the reductions (whether prescribed under sub-paragraph (1) or determined under sub-paragraph (2)(a)) to which persons in each class set out in the scheme are to be entitled.
(4)Different reductions may be set out for different classes.
(5)A reduction under a scheme may be—
(a)a discount calculated as a percentage of the amount which would be payable apart from the scheme,
(b)a discount of an amount set out in the scheme or to be calculated in accordance with the scheme,
(c)expressed as an amount of council tax to be paid (lower than the amount which would be payable apart from the scheme) which is set out in the scheme or is to be calculated in accordance with it, or
(d)the whole amount of council tax (so that the amount payable is nil).]
Textual Amendments
F1Schs. 1A, 1B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 1