{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-15",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-15.json",
  "legislation": "uksi/1992/613",
  "legislation_title": "The Council Tax (Administration and Enforcement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Assumptions as to discount or premium",
  "text": "(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 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 or premium.\n(2) 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 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 or premium of that amount.\n(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—\n(a) paragraph 118(1)(c) of the scheme prescribed in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012; or\n(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\nit 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.\n(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—\n(a) paragraph 116(2)(c) of the scheme prescribed in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013; or\n(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,\nit 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.",
  "extent": "E",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 1.4.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/613/regulation/15",
    "retrieved_at": "2026-10-29T14:26:11.808312+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}