The Personal Community Charge (Reduction for 1990-91) (Scotland) Regulations 1991

Interpretation

2.—(1) In these Regulations—

“the 1987 Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

“actual personal community charge” means, in respect of any financial year, the amount of the personal community charge determined or deemed to be determined or redetermined by a local authority in respect of that financial year under section 9 of or paragraph 3 or 5 of Schedule 3 to the 1987 Act;

“ARP” means, in relation to a local authority, the assumed rate poundage in respect of the financial year 1988-89, specified in relation to that local authority in the report referred to in regulation 6;

“apportionment note” has the same meaning as in paragraph 2 of Schedule 1 to the 1987 Act;

“community charge benefit” means a benefit under section 31A of the Social Security Act 1986(1);

“domestic subjects” shall be construed in accordance with section 2(3) of the 1987 Act(2);

“dwellinghouse” means—

(a)

any domestic subjects; and

(b)

any part of residential subjects which is used residentially;

“eligible person” means, in relation to Part II, III or IV, an eligible person within the meaning of that Part as construed respectively in accordance with regulation 7, 13 or 19;

“financial year” means the year beginning on 1st April;

“former ratepayer” shall be construed in accordance with regulation 4(1);

“levying authority” has the same meaning as in paragraph 1 of Schedule 2 to the 1987 Act;

“part residential subjects” shall have the same meaning as in section 26(1) of the 1987 Act(3) and references to the residential or non-residential use of those subjects shall be construed in accordance with paragraph 11 of Schedule 1 to that Act;

“rateable value” in relation to a dwellinghouse shall be construed in accordance with regulation 5;

“rating authority” shall he construed in accordance with section 109(1) of the Local Government (Scotland) Act 1973(4);

“regional personal community charge” means the personal community charge imposed by a regional council and “islands personal community charge” and “district personal community charge” have the corresponding meanings;

“register” means a Community Charges Register established under section 13 of the 1987 Act(5);

“Relief Regulations” means the Personal Community Charge (Relief) (Scotland) Regulations 1990(6);

“Relief No.2 Regulations” means the Personal Community Charge (Relief) (No.2) (Scotland) Regulations 1990(7); and

“spouse of a former ratepayer” shall be construed in accordance with regulation 4(3).

(2) Any reference in these Regulations to a person who is liable to pay the personal community charge in respect of a financial year includes—

(a) a person who is jointly and severally liable for that charge by virtue of section 8(7) of the 1987 Act(8); and

(b) a person who is liable only for a part of that personal community charge.

(3) Unless the context otherwise requires, any reference in these Regulations—

(a) to a numbered Part or a numbered regulation is a reference to the Part or, as the case may be, the regulation bearing that number in these Regulations; and

(b) to a numbered paragraph in a regulation is a reference to that paragraph bearing that number in that regulation.

(1)

1986 c. 50; section 31A was inserted by the Local Government Finance Act 1988 (c. 41), Schedule 10, paragraph 6, and amended by the Social Security Act 1990 (c. 27), Schedule 6, paragraph 20.

(2)

Section 2(3) was amended by the Local Government Finance Act 1988, Schedule 13, Part IV; the definition in section 2(3) was amended by S.I. 1987/2179 (now revoked), 1988/1477, 1989/241 (now revoked) and 1477, 1990/630 and 1486.

(3)

The definition of “part residential subjects” in section 26(1) of the 1987 Act was amended by regulation 6 of S.I 1988/1477 and regulation 5 of S.I. 1989/241 (now revoked).

(4)

1973 c. 65; section 109(1) was amended by the 1987 Act, Schedule 1, paragraph 28, and by the Local Government and Housing Act 1989 (c. 42), section 141(2)(b)(i).

(5)

Section 13 was amended by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 22(2) and (3).

(6)

S.I. 1990/421, amended by S.I. 1990/625 and 2539.

(7)

S.I. 1990/1714.

(8)

Section 8(7) was amended by the Local Government Finance Act 1988, Schedule 12, paragraph 18(7).