The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1997

Interpretation

2.—(1) In these Regulations—

“the Act” means the Local Government Act 1992;

“the 1992 Act” means the Local Government Finance Act 1992;

“the 1996 Regulations” means the Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996(1);

“the Benefit Regulations” means the Council Tax Benefit (General) Regulations 1992(2);

“council tax figure” means a figure calculated in accordance with Schedules 1 and 2 to these Regulations;

“the Disabilities Regulations” means the Council Tax (Reductions for Disabilities) Regulations 1992(3);

“discounted chargeable amount” in relation to a person, a dwelling and a day, means the amount estimated by the relevant billing authority as that which the person would be liable to pay in respect of council tax as regards the dwelling and the day if his liability fell to be calculated solely by reference to section 10 of the 1992 Act or, as his circumstances require, that section read with section 11 of the 1992 Act; but in the application of this definition to a person who is an eligible person for the purposes of the Disabilities Regulations, the estimate shall be made as if, in the definition of “A” in section 10 of the 1992 Act, there were substituted, for the reference to the valuation band listed for the dwelling, a reference to the alternative valuation band;

“existing area” means an area which immediately before, and on, 1st April 1997 formed part of the area of the same relevant billing authority;

“relevant area” means an existing area, or a transferred area, in relation to which the council tax figure is greater than £52, and a “relevant dwelling” is a dwelling situated in a relevant area;

“relevant billing authority” means a billing authority—

(a)

which is subject to a section 17 order in respect of which the reorganisation date is 1st April 1997, or

(b)

which is situated in the area of a county council which is subject to such an order (in these Regulations referred to as a “reorganised county”),

other than an order the effect of which on that date is solely to make a boundary change as specified in section 14(3)(a) of the Act;

“the reorganisation date” means the date (being 1st April in any year) which is specified in a section 17 order;

“section 17 order” in relation to an authority means an order under section 17 of the Act affecting that authority; and

“transferred area” means an area which formed the whole of the area of a billing authority (in these Regulations referred to as a “transferor authority”) immediately before 1st April 1997, and formed part of the area of another billing authority (in these Regulations referred to as a “transferee authority”) on and after that date.

(2) Any reference in these Regulations to a billing authority shall, during the preliminary period, include an authority which has the functions of a billing authority as regards the initial year, under Chapter 1 of Part I of the 1992 Act, by virtue of regulation 49(1) of the Local Government Changes for England (Finance) Regulations 1994(4); for this purpose “initial year” and “preliminary period” have the same meaning as in those Regulations.

(3) Any reference in these Regulations to a liable person is a reference to a person who is liable (whether his liability is sole or joint and several) to pay to a billing authority, in respect of a particular dwelling, an amount in respect of council tax, and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable; and references to the amount which a person is liable to pay shall be construed accordingly.

(1)

S.I. 1996/176; amended by the Local Government Changes for England (Council Tax) (Transitional Reduction) (Amendment) Regulations 1996 (S.I. 1996/333).

(2)

S.I. 1992/1814; to which amendments have been made which are not relevant to these Regulations.

(3)

S.I. 1992/554; relevant amendments are made by the Council Tax (Reductions for Disabilities) (Amendment) Regulations 1993 (S.I. 1993/195).

(4)

S.I. 1994/2825; these Regulations were amended by the Local Government Changes for England (Finance) (Amendment) Regulations 1995 (S.I. 1995/2862) and the Local Government Changes for England (Finance) (Amendment) Regulations 1996 (S.I. 1996/563).