The Council Tax (Discount Disregards) (Amendment) (Wales) Order 2013

Explanatory Note

(This note is not part of the Order)

The Council Tax (Discount Disregards) Order 1992 (“the 1992 Order”) prescribes conditions which must be fulfilled by severely mentally impaired persons and various persons of other descriptions in order for them to be disregarded for the purposes of council tax discounts which are prescribed for by section 11 of the Local Government Finance Act 1992 (“the 1992 Act”).

The 1992 Order prescribes that to be disregarded for the purposes of council tax discounts a severely mentally impaired person must be in receipt of a qualifying benefit. Article 2(a) and (b) amends the conditions of the 1992 Order so that the daily living component of personal independence payment is included within the definition of a qualifying benefit.

Article 2(c) further amends the 1992 Order to include universal credit, which comprises of an amount paid to a person due to that person’s limited capability for work or limited capability for work and work related activity, within the definition of a qualifying benefit.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this Order.