The Local Government Reorganisation (Wales) (Council Tax Reduction Scheme) Regulations 1996

Citation and commencement

1.  These Regulations may be cited as the Local Government Reorganisation (Wales) (Council Tax Reduction Scheme) Regulations 1996 and shall come into force on 11th March 1996.

Interpretation

2.—(1) In these Regulations—

“the Act” means the Local Government Finance Act l992;

“the 1994 Act” means the Local Government (Wales) Act 1994(1);

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

“billing authority” means a Welsh billing authority;

“Caldey” means Caldey Island and St Margaret’s Island in the county of Pembrokeshire;

“chargeable dwelling” means a chargeable dwelling in Wales;

“community area” means—

(a)

an area which is co-extensive with the area, as at 1st January 1996, of a community, and a community area identified in the Schedule to these Regulations by the name of a community in a county or county borough means the area which is co-extensive with the area of the community of that name on that date, or

(b)

Caldey;

“county” means a county in Wales established under the 1994 Act;

“county borough” means a county borough in Wales established under the 1994 Act; and

“section 10”, “section 11” and “section 12” mean section 10 of the Act, section 11 of the Act and section 12 of the Act, respectively.

(2) In these Regulations, in relation to an amount a person is liable to pay in respect of council tax—

“the appropriate reduction” means the amount (if any) prescribed in the Schedule to these Regulations in relation to the relevant community area and the relevant valuation band;

“the relevant community area” means the community area in which the relevant chargeable dwelling is situated; and

“the relevant chargeable dwelling” means the chargeable dwelling in respect of which the person is liable to pay the amount.

(3) In these Regulations, in relation to an amount a person is liable to pay in respect of council tax, any reference to the relevant valuation band is a reference to the valuation band shown as applicable to the relevant chargeable dwelling—

(a) in the billing authority’s valuation list; or

(b) if no such list is in force—

(i) except in a case to which paragraph (4) below applies, in the copy of the information supplied to the authority under section 22A(8) of the Act(3);

(ii) in a case to which paragraph (4) below applies, in information which for the purposes of this paragraph is relevant information.

(4) This paragraph applies where the listing officer supplies the authority with information relating to a property which—

(a) is recorded in a valuation list after 31st October 1995, and

(b) differs from the information referred to in paragraph (3)(b)(i) above;

and such information is relevant information for the purposes of paragraph (3)(b)(ii) above.

(5) Any reference in these Regulations to a person who is liable to pay to a billing authority, in respect of a particular dwelling, an amount in respect of council tax (whether his liability is sole, or joint and several), 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.

Calculation of amount payable

3.—(1) Where—

(a) a person is liable to pay an amount (“the amount”) to a billing authority in respect of council tax for a day in the financial year beginning on 1st April 1996,

(b) the amount is determined under section 10, and

(c) the relevant chargeable dwelling is situated in a community area named in the Schedule to these Regulations,

the amount shall be reduced by deducting from it an amount calculated in accordance with the formula—

where—

• R is the appropriate reduction;

• D is the number of days in the financial year beginning on 1st April 1996.

(2) If the amount mentioned in sub-paragraph (l)(a) above is determined under section 10 read with section 11 or section 12, the deduction required by paragraph (1) above shall be made from the original amount.

(3) In paragraph (2) above “the original amount” is the amount which would be determined under section 10 read without section 11 and section 12.

(4) Where a determination awarding council tax benefit under the Benefit Regulations is effective as regards the chargeable dwelling and a day in respect of which a person is liable to pay the amount mentioned in sub-paragraph (l)(a) above in respect of that dwelling for that day, the amount which he is so liable to pay shall be—

(a) the amount ascertained in accordance with paragraph (1), or paragraphs (1) and (2) above, as the case may be, for that day

(b) less the amount of his council tax benefit for that day.

Appeals

4.—(1) Where a billing authority makes a decision relating to the application or operation of these Regulations in relation to an individual, the authority shall, if requested in writing by the person so affected, provide him with a written statement of its decision and the reason for it; and any such statement shall be sent within 14 days from the date on which it is requested or as soon as is reasonably practicable thereafter.

(2) No appeal may be made to a valuation tribunal in respect of any decision of a billing authority relating solely to the application or operation of these Regulations; but a person aggrieved by such a decision may appeal to a review board appointed by the billing authority and constituted as mentioned in regulation 70(3) of the Benefit Regulations.

Notice of appeal

5.  An appellant shall give notice of appeal under these Regulations in writing to the billing authority within 4 weeks of the date on which the statement referred to in regulation 4(1) above is sent by the billing authority to the appellant.

Procedure for appeals

6.—(1) Regulations 71(2) to (9) and 72(4) and (5) of the Benefit Regulations shall apply with the necessary modifications for the purposes of an appeal under these Regulations as they apply for the purposes of a further review.

(2) A billing authority shall comply with any decision of its review board.

Signed by authority of the Secretary of State for Wales

Gwilym Jones

Parliamentary Under Secretary of State, Welsh Office

15th February 1996