The Council Tax (Administration and Enforcement) Regulations 1992

PART IV E [F1 Discounts and Premiums]

Textual Amendments

F1 Pt. 4 heading substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(8) and substituted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(3)

Interpretation of Part IV E+W

13.  In this Part—

(a) any reference to the chargeable amount is a reference to an amount which a person is liable to pay (whether solely or jointly and severally) in respect of a particular dwelling, to a billing authority in respect of council tax for a financial year and includes, unless the context otherwise requires, an amount which in the opinion of the authority a person will be so liable to pay; and

(b) any reference to any calculation of the chargeable amount includes a reference to any estimate of the amount.

Commencement Information

I1 Reg. 13 in force at 1.4.1992, see reg. 1(1)

Ascertainment of entitlement to discount [F2 or liability to premium] E

[F3 14.   Before making any calculation for the purposes of Part V of these Regulations of the chargeable amount in respect of any dwelling in its area, a billing authority shall take reasonable steps to ascertain whether that amount is subject to a discount [F4 or premium] and if so, the amount of that discount [F4 or premium].]

Textual Amendments

F2 Words in reg. 14 heading inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(9)(a) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(4)(a)

F3 Reg. 14 substituted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 4 and substituted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 4

F4 Words in reg. 14 inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(9)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(4)(b)

Assumptions as to discount [F5 or premium] E

15.—(1) Where, having taken such steps as are referred to in regulation 14, a billing authority has no reason to believe that the chargeable amount for the financial year concerned is subject to a discount [F6 or premium], it shall assume, in making any calculation of the chargeable amount for the purposes of Part V of these Regulations, that the chargeable amount is not subject to any discount [F6 or premium].

(2) [F7 Subject to paragraph (3), where], having taken such steps as are referred to in regulation 14, a billing authority has reason to believe that the chargeable amount for the financial year concerned is subject to a discount [F8 or premium] of a particular amount, it shall assume, in making any such calculation as is mentioned in paragraph (1) above, that the chargeable amount is subject to a discount [F8 or premium] of that amount.

[F9 (3) Where, having taken such steps as are referred to in regulation 14, a billing authority has reason to believe that the chargeable amount for the financial year concerned would be subject to a discount of a particular amount but for a determination made in relation to that discount under—

(a) paragraph 118(1)(c) of the scheme prescribed in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012; or

(b) a provision contained in an authority’s scheme under section 13A(2) of the Act by virtue of paragraph 14(1)(c) of Schedule 8 to the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

it shall assume, in making any such calculation as is mentioned in paragraph (1) above, that the chargeable amount is not subject to a discount of that amount.]

[F10 (3) Where, having taken such steps as are referred to in regulation 14, a billing authority has reason to believe that the chargeable amount for the financial year concerned would be subject to a discount of a particular amount but for a determination made in relation to that discount under—

[F11 (a) paragraph 116(2)(c) of the scheme prescribed in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013]; or

[F12 (b) a provision contained in the authority’s scheme by virtue of regulation 34(3) of, and paragraph 10(2)(c) of Schedule 13 to, the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013,]

it shall assume, in making any such calculation as is mentioned in paragraph (1) above, that the chargeable amount is not subject to a discount of that amount.]

Textual Amendments

F5 Words in reg. 15 heading inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(a) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(5)(a)

F6 Words in reg. 15(1) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(5)(b)

F7 Words in reg. 15(2) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(c)and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(8)(a)

F8 Words in reg. 15(2) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(5)(b)

F9 Reg. 15(3) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(d)

F10 Reg. 15(3) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(8)(b)

F11 Reg. 15(3)(a) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 7(a) (with reg. 11)

F12 Reg. 15(3)(b) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 7(b) (with reg. 11)

Commencement Information

I2 Reg. 15 in force at 1.4.1992, see reg. 1(1)

Correction of discount [F13 or premium] assumptions E

16.—(1)  [F14 Subject to paragraphs (1A) and (2)], where a person—

(a) has been informed in accordance with any provision of demand notice regulations of an assumption as to discount [F15 or premium] made in his case; and

(b) at any time before the end of the financial year following the financial year in respect of which the assumption is made has reason to believe that the chargeable amount is not in fact subject to any discount [F16 or premium], or is subject to a discount of a [F17 smaller or larger amount],

he shall, within the period of 21 days beginning on the day on which he first has reason so to believe, notify the authority in writing of his belief.

[F18 (1A) Paragraph (1) shall not apply where a determination has been made in relation to that person under a scheme under section 13A(2) of the Act which provides that liability shall be reduced otherwise than to nil.]

[F19 (1A) Paragraph (1) shall not apply where a determination has been made in relation to that person under a scheme made by a billing authority in accordance with the [F20 Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013] or the scheme which applies in default in accordance with paragraph 6(1)(e) of Schedule 1B to the Act which provides that liability shall be reduced otherwise than to nil.]

(2) Where persons are jointly and severally liable to pay council tax in respect of the dwelling and period concerned, the duty under paragraph (1) to supply information is a duty of each of them, but is discharged if one of them supplies the information on behalf of both or all of them.

(3) For the purposes of paragraphs (1) and (2), the fact that any person concerned has wholly or partly discharged his liability to pay the amount shall be ignored.

Textual Amendments

F13 Words in reg. 16 heading inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(a) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(6)(a)

F14 Words in reg. 16(1) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(i) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(9)(a)(i)

F15 Words in reg. 16(1)(a) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(ii) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(6)(b)

F16 Words in reg. 16(1)(b) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(ii) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(6)(b)

F17 Words in reg. 16(1)(b) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(iii) and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(9)(a)(ii)

F18 Reg. 16(1A) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(c)

F19 Reg. 16(1A) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(9)(b)

F20 Words in reg. 16(1A) substituted (W.) (14.2.2014) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2014 (S.I. 2014/129), regs. 1(2), 8 (with reg. 11)

Commencement Information

I3 Reg. 16 in force at 1.4.1992, see reg. 1(1)