Explanatory note

Section 13A of the Local Government Finance Act 1992 (c.14), 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 of person, whom the authority considers are in financial need. These Regulations make transitional provision in relation to the commencement of such schemes.

Regulation 2 provides that a person already in receipt of council tax benefit, whose benefit has been suspended or whose application for benefit is pending are to be treated as having made an application for a reduction under a council tax reduction scheme. Regulation 3 provides a transitional provision in respect of the date on which a specified change in circumstances is treated as occurring and regulation 4 provides a transitional provision in respect of a billing authority’s duty to provide an applicant with certain information in relation to a change of circumstances.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen and the impact on the public sector is minimal.