The Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993

Interpretation

2.—(1) In these Regulations, except insofar as the context otherwise requires—

“the Act” means the Local Government Finance Act 1992;

“the 1987 Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987(1);

“the Benefit Regulations” means the Council Tax Benefit (General) Regulations 1992(2);

“the Disabilities Regulations” means the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992(3);

“adjusted council tax”, in relation to a local authority, means the amount determined in accordance with the following formula—

where—

• A is the lower of—

  (a)

  the total amount which the authority, in determining their set council tax, have calculated as being that required to be raised from their council tax for the prescribed year to meet or cover the expenses and contingencies referred to in subsection (3) of section 93 of the Act; and

  (b)

  the amount appearing in column 2 of the Schedule to these Regulations opposite the name of the authority in column 1 of that Schedule; and

• B is the figure appearing in column 3 of the Schedule to these Regulations opposite the name of the authority in column 1 of that Schedule;

“alternative valuation band”, in relation to a dwelling, means the valuation band which appears immediately above the relevant valuation band in the Table set out in section 74(2) of the Act;

“applicable council tax” means—

(a)

in a case where a local authority have set (or are deemed to have set) a substituted or reduced amount of council tax in respect of the prescribed year, the lower of—

(i)

that substituted or reduced amount; and

(ii)

the authority’s adjusted council tax; and

(b)

in any other case, the lower of—

(i)

the authority’s set council tax; and

(ii)

the authority’s adjusted council tax;

“chargeable amount”, in relation to a person, a dwelling and a day, means the amount which (but for these Regulations) the person would be liable to pay as council tax in respect of that dwelling and day, having taken account of section 79 of the Act and the Disabilities Regulations but leaving out of account any reduction attributable to the Benefit Regulations;

“prescribed year” means the financial year beginning on 1st April 1993;

“qualifying dwelling” means a dwelling—

(a)

in which at the end of 31st March 1993 a person is solely or mainly resident; and

(b)

which is not, in respect of 1st April 1993, an exempt dwelling in terms of section 72(6) of the Act(4);

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

“relevant valuation band”, in relation to a dwelling, means the valuation band shown as applicable to the dwelling in the levying authority’s valuation list;

“set council tax” means the amount first set under paragraph (a) of section 93(1) of the Act by a local authority in respect of the prescribed year.

(2) Any reference in these Regulations to the scheme council tax for dwellings listed in a valuation band is a reference to—

(a) in the case of a dwelling situated within the area of an islands council, the amount which would have been set or determined under subsection (1) of section 93 of the Act for the prescribed year in respect of dwellings in that band if that council had set an amount under paragraph (a) of that subsection equal to their applicable council tax;

(b) in any other case, the total of the amounts which would have been set or determined under that subsection for the prescribed year in respect of dwellings in that band if both the regional and district councils within the areas of which the dwelling is situated had set amounts under that paragraph equal to their applicable council taxes.

(3) Any reference in these Regulations to a liable person is a reference to a person who is liable (whether solely or jointly and severally with another person or persons) to pay to a levying authority an amount in respect of council tax for a particular dwelling; and references to an amount which a person is liable to pay shall be construed accordingly.

(1)

1987 c. 47.

(2)

S.I. 1992/1814.

(3)

S.I. 1992/1335.

(4)

Orders under section 72(6) of the Act are S.I. 1992/1333 and 2796.

(5)

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