{
  "url": "https://openlegislation.uk/council-tax-reductions-for-annexes-england-regulations-2013/regulation-5",
  "json_url": "https://openlegislation.uk/council-tax-reductions-for-annexes-england-regulations-2013/regulation-5.json",
  "legislation": "uksi/2013/2977",
  "legislation_title": "The Council Tax (Reductions for Annexes) (England) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/council-tax-reductions-for-annexes-england-regulations-2013",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of Regulations",
  "text": "(1) The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with paragraph (2).\n(2) In regulation 1 (citation, commencement and interpretation) for the definition of “discount” substitute—\n““discount” means—\n(a) a discount under section 11 or section 11A of the Act;\n(b) a reduction in the amount of council tax payable for a dwelling under the Council Tax (Reductions for Annexes) (England) Regulations 2013; or\n(c) a reduction under section 13A(1)(a) or (c) where—\n(i) a scheme under section 13A(2) of the Act provides, or\n(ii) the billing authority has determined under section 13A(7) of the Act,\nthat liability shall be reduced otherwise than to nil;”.\n(3) The Council Tax (Demand Notices) (England) Regulations 2011 are amended in accordance with paragraph (4).\n(4) In Schedule 1 (matters to be contained in demand notices)—\n(a) in paragraph 18—\n(i) at the end of sub-paragraph (g) omit “or”;\n(ii) at the end of sub-paragraph (h) insert “or” followed by—\n“(i) a reduction made under the Council Tax (Reductions for Annexes) (England) Regulations 2013.”;\n(b) in paragraph 19 for “paragraph 18(a), (e) or (g)” substitute “paragraph 18(a), (e), (g) or (i)”; and\n(c) in paragraph 27(b) (explanatory notes) after paragraph (v) insert—\n“(vi) a person may be eligible for a reduction under the Council Tax (Reductions for Annexes) (England) Regulations 2013;”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.4.2014, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/613. A new definition of ‘discount’ in relation to was inserted in regulation 1 by S.I. 2004/927 and substituted by S.I. 2012/3086."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2011/3038. Relevant amendments were made by S.I. 2012/3087."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2977/regulation/5",
    "retrieved_at": "2026-10-29T00:34:04.311985+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."
}