Explanatory note

These Regulations amend regulation 1 of the Council Tax (Reductions for Disabilities) Regulations 1992 (“the principal Regulations”).

The amendments relate to the term “relevant valuation band”. Where a billing authority issues a demand notice before 1st April 1993, and has received from the listing officer information relevant to the dwelling concerned which differs from that shown in the draft valuation list, it is required to use that later information in calculating the reduction applicable in the case of a person to whom the principal Regulations apply. Where a billing authority has not received such information, it is required to use the valuation band shown in the draft list. Where a demand notice is issued on or after 1st April 1993, the calculation is to be based on the valuation band shown in the valuation list which comes into force on that day.