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Section 13A of the Local Government Finance Act 1992 (c. 14) (“1992 Act”), substituted by section 10 of the Local Government Finance Act 2012 (c. 17), requires each billing authority in England to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes or persons, whom the authority considers are in financial need. Paragraph 2 of Schedule 1A to the 1992 Act sets out matters that must be included in a scheme and gives the Secretary of State power to prescribe by regulations additional requirements, including classes of persons, which must or must not be included in a scheme.
Part 1 of these Regulations contains introductory provisions and definitions of key words and phrases. Part 2 prescribes pensioners as a class of persons who must be included in a scheme and prescribes persons who are treated as not being in Great Britain and persons subject to immigration control as classes of persons who must be excluded.
Part 3, and Schedules 1 to 8, prescribes other provisions that must be included in a scheme, including matters relevant to determining eligibility for a reduction and the amount of reduction under the scheme, how income and capital of the applicant is treated in calculating eligibility for a reduction, extended reductions in certain circumstances, and procedural matters. Schedules 1 to 6 contain matters that must be included in a scheme in respect of pensioners. Schedules 7 and 8 contain matters that must be included in a scheme in respect of all applicants.
An impact assessment of the effect that section 13A of the 1992 Act will have on the public sector is available on the Inside Government website www.gov.uk/government/uploads/system/uploads/attachment_data/file/8465/2158675.pdf. It is also published with the Explanatory Memorandum alongside this instrument on www.legislation.gov.uk.
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