Part IE+W Council Tax: England and Wales

Chapter IE+W Main provisions

Amounts of tax payableE+W

[F111ADiscounts: special provision for EnglandE+W

(1)The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3)[F2, (4) or (4A)] below.

(2)A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

(a)the physical characteristics of dwellings, or

(b)the fact that dwellings are unoccupied.

(3)For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4)For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a)that the discount under section 11(2)(a) above shall not apply, or

(b)that the discount under that provision shall be such lesser percentage as it may so specify.

[F3(4A)For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide—

(a)in relation to all dwellings of that class in its area, or

(b)in relation to such description of dwellings of that class as it may specify in the determination,

that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.

(4B)Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.]

[F4(4C)Subsections (3), (4) and (4A) are subject to section 11B(4) [F5and 11C(5)].]

(5)A billing authority may make a determination varying or revoking a determination under subsection (3)[F6, (4) or (4A)] for a financial year, but only before the beginning of the year.

(6)A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7)Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F1S. 11A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 75(1)

F2Words in s. 11A(1) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(2)

F3S. 11A(4A)(4B) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(1)

F4S. 11A(4C) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(4)

F6Words in s. 11A(5) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(2)