The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

Citation, commencement, application and interpretation

1.—(1) These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 and shall come into force on 30th November 2012.

(2) These Regulations apply in relation to England only.

(3) For the purposes of these Regulations—

(a) unless the context otherwise requires, any reference to a section or a Schedule is a reference to a section of, or a Schedule to, the 1992 Act; and

(b) a dwelling is exempt if it belongs to a class prescribed by an order made by the Secretary of State under section 4(2).

(4) In these Regulations—

“the 1988 Act” means the Local Government Finance Act 1988(1);

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

“the 1999 Act” means the Greater London Authority Act 1999(2);

“the authority’s list” means the copy of the authority’s valuation list deposited by it under section 22(8);

“chargeable dwelling” means any dwelling in respect of which council tax is payable;

“a relevant percentage” means a percentage by which the amount of council tax payable in respect of any chargeable dwelling and any day is reduced due to the application of a discount under section 11 or 11A or increased due to the application of a premium under section 11B, as the case may be of the 1992 Act.

(1)

1988 c.41.

(2)

1999 c.29.