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Statutory Instruments
COUNCIL TAX, ENGLAND AND WALES
Made
7th March 1996
Laid before Parliament
8th March 1996
Coming into force
1st April 1996
The Secretary of State for the Environment, as respects England, the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by paragraph 9 of Schedule 1 to the Local Government Finance Act 1992(1), and of all other powers enabling them in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) Amendment Regulations 1996 and come into force on 1st April 1996.
2. The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992(2) are amended by the substitution in paragraph 3(a) of Part II of the Schedule for “in receipt of” of “entitled to”.
Signed by authority of the Secretary of State
Paul Beresford
Parliamentary Under Secretary of State,
Department of the Environment
6th March 1996
Signed by authority of the Secretary of State
Gwilym Jones
Parliamentary Under Secretary of State for Wales
7th March 1996
(This note is not part of the Regulations)
Under Part I of the Local Government Finance Act 1992 the amount payable for council tax is reduced where a person resident in a dwelling falls to be disregarded for the purposes of discount. Schedule 1 to the 1992 Act provides for classes of persons to qualify for the purpose of discount. The Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 make additional provisions in relation to certain of those classes.
These Regulations amend the provision to permit the disregard of care workers where the care worker provides care for a person entitled to one of the benefits specified in the 1992 Regulations; under the existing Regulations the person must be in receipt of such a benefit.
1992 c. 14; see the “definition” of prescribed in section 116(1).
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