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Local Government Finance Act 1988, Section 49 is up to date with all changes known to be in force on or before 16 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)A [F1billing authority] may—
(a)reduce any amount a person is liable to pay to it under section 43 or 45 above, or
(b)remit payment of the whole of any amount a person would otherwise be liable to pay to it under section 43 or 45 above.
(2)But an authority may not act under this section unless it is satisfied that—
(a)the ratepayer would sustain hardship if the authority did not do so, and
(b)it is reasonable for the authority to do so, having regard to the interests of persons [F2liable to pay council tax set by it].
(3)The amount as regards which a reduction or remittance may be made under subsection (1) above is the amount the person would be liable to pay (apart from this section) taking account of anything done under section 47 above [F3, the effect of any regulations under [F4section 57A or 58] below, and the effect of any provision of or made under Schedule 7A below.]
(4)Where an authority acts under this section, section 43 or 45 above shall be construed accordingly as regards the case concerned.
Textual Amendments
F1Words in s. 49(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(1) (with s. 118(1)(2)(4))
F2Words in s. 49(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(2) (with s. 118(1)(2)(4))
F3Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 27
F4Words in s. 49(3) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 11; S.I. 2004/3132, art. 3(1)(e) (with art. 4)
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