The Personal Community Charge (Relief) (England) Regulations 1990

PART II RATES RELATED RELIEF: ONE RESIDENT CHARGE PAYER

Persons to whom Part II applies

5.—(1) A person is an eligible person for the purposes of this Part if—

(a) he has immediately before the end of 31st March 1990 his sole or main residence in the area of a charging authority and is subject to a personal community charge of that authority by virtue of that residence;

(b) he is on that date shown in the register of that authority as so subject or one of the conditions set out in paragraph (2) is on that day satisfied in relation to him; and

(c) no other person meets the conditions set out in paragraphs (a) and (b) in respect of the same residence or a related residence.

(2) The conditions referred to in paragraph (1) are—

(a) that he has complied with regulation 3 of, and any notice served on him under regulation 4 or 5 of, the Community Charges (Administration and Enforcement) Regulations 1989(1) in relation to the charge to which he is subject as mentioned in paragraph (1)(a);

(b) that any failure to comply as aforesaid is reasonably excusable; or

(c) any inaccuracy in, or the omission of any item from, the register on 31st March relating to the charge to which he is subject as mentioned in paragraph 1(a) is not due to any fault on his part.

Calculation of, and entitlement to, relief

6.—(1) Subject to regulations 7 to 9, the amount which an eligible person is liable to pay in respect of a personal community charge of the authority to whose personal community charge he is subject as mentioned in regulation 5(1)(a) shall (unless the product of the relevant formula is a negative amount) be calculated as if the authority had set—

(i) for the chargeable year beginning 1st April 1990, a charge equal to its set charge less the product of the formula set out in paragraph (2)(i);

(ii) for the chargeable year beginning 1st April 1991, a charge equal to that charge less the product of the formula set out in paragraph (2)(ii);

(iii) for the chargeable year beginning 1st April 1992, a charge equal to that charge less the product of the formula set out in paragraph (2)(iii).

(2) The formulae referred to in paragraph (1) are—

(i)

(ii)

(iii)

where—

• C is the assumed charge of the relevant charging authority, or, if lower, its set charge,

• RV is the rateable value of the hereditament which is or includes the residence by reference to which the person concerned is subject to the relevant authority’s personal community charge on 31st March 1990; and

• ARP is the assumed rate poundage for the relevant authority.

where—

• C is the assumed charge of the relevant charging authority, or, if lower, its set charge,

• RV is the rateable value of the hereditament which is or includes the residence by reference to which the person concerned is subject to the relevant authority’s personal community charge on 31st March 1990; and

• ARP is the assumed rate poundage for the relevant authority.

(3) Paragraph (1)(ii) does not apply to a person unless the calculation under paragraph (1)(i) resulted in a reduction in his liability and paragraph (1)(iii) does not apply to a person unless the calcuations under paragraph (1)(i) or (ii) both resulted in a reduction in his liability.

Adjustment of formulae in regulation 6: death and exemption

7.—(1) This regulation applies where—

(a) two or more persons were subject on 1st March 1990 to a personal community charge by virtue of the same residence; and

(b) all of those persons except one either die during the month of March 1990 or are on 31st March exempt individuals so that the remaining chargeable person is the only person who satisfies regulation 5(1) by virtue of that residence; and

(c) the product of the formula mentioned in paragraph (3)(i) below is greater than the product of the formula mentioned in regulation 6(2)(i).

(2) Where this regulation applies, regulation 6(1) shall have effect with the substitution of the formulae mentioned in paragraph (3)(i), (ii) and (iii) of this regulation for those set out in regulation 6(2)(i), (ii) and (iii); and regulation 6(3) shall apply accordingly.

(3) The formulae referred to in paragraphs (1) and (2) are—

(i)

(ii)

(iii)

where

• C, RV and ARP have the same meaning as in regulation 6(2) and F equals the total number of people who have died or are exempt as mentioned in paragraph (1) above.

where

• C, RV and ARP have the same meaning as in regulation 6(2) and F equals the total number of people who have died or are exempt as mentioned in paragraph (1) above.

Exceptions

8.—(1) Regulation 6 shall not apply to reduce the liability of an eligible person to pay an amount in respect of a personal community charge for any day to the extent that the reduction occasions a reduction, which is greater, in the amount of community charge benefit to which he is entitled under the Social Security Act 1986(2) in relation to that day.

(2) Regulation 6 does not apply to a person if Part IV of these Regulations applies to him.

Termination of relief

9.—(1) The operation of regulation 6 is not affected by the fact that on or after 1st April 1990 another person becomes subject to a personal community charge by virtue of the same residence as the eligible person or a related residence.

(2) Subject to paragraph (3), where an eligible person becomes subject on or after 1st April 1990 to a personal community charge by virtue of a different residence, regulation 6 shall cease to apply in his case.

(3) Where an eligible person becomes subject to a personal community charge of the same charging authority on or after 1st April 1990 by virtue of a different residence in any of the circumstances described in paragraph (4), regulation 6 shall continue to apply in his case until he becomes subject to a personal community charge by virtue of a further residence otherwise than in those circumstances.

• In this paragraph, “further residence” does not include the residence by virtue of the person concerned was subject to a charge as mentioned in regulation 5(1)(a).

(4) The circumstances mentioned in paragraph (3) are—

(i) that his existing residence has become uninhabitable by reason of fire, storm, flood or other cause or that it is proposed to carry out major works by way of repair or renovation which make it unreasonable to remain in residence while those works are carried out; or

(ii) that the residence is acquired compulsorily.

Local Government Boundary Changes

10.  Where on or after April 1990 an eligible person becomes subject to the personal community charge of another charging authority solely in consequence of an order under Part IV of the Local Government Act 1972(3) (changes in local government areas), this Part shall thereafter apply to him as if that other charging authority had at all material times been the authority to whose personal community charge he and all other relevant persons were subject: but for the purpose of calculating the amount of relief (if any) to which that person is entitled, the assumed rate poundage shall continue to be that specified for the previous charging authority.

(1)

S.I. 1989/438.

(2)

1986 c. 50. Section 20 was amended by paragraph 2 of Schedule 10 to the Local Government Finance Act 1988.

(3)

1972 c. 70.