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The Personal Community Charge (Relief) (Wales) Regulations 1992

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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Calculation of, and entitlement to, relief

4.—(1) Subject to regulation 5, if—

(a)a person is liable to pay an amount to a charging authority in respect of a personal community charge as it has effect for the prescribed year, and

(b)the residence by virtue of which he is subject on a day in the prescribed year to that charge is situated in a community area named in Schedule 1,

the amount he is liable to pay in respect of the charge for that day shall be found in accordance with paragraph (2).

(2) The liability of the person to pay an amount in respect of the charge for a day in the prescribed year shall be calculated as if the charging authority had set for that year a charge equal to its set charge less—

(a)the applicable relief for the community area in which is situated the residence by virtue of which he is subject on that day to the charge, or

(b)if less, such sum as is equal to its set charge.

(3) For the purposes of this regulation, if a residence consists of premises, and the premises are, or are treated as, situated wholly within a community area, the residence shall be treated as situated in that community area.

(4) The rules in Schedule 2 shall apply for the purposes of the application of paragraph (3).

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