Explanatory note

Section 10 of the Local Government Finance Act 1992 provides for the calculation of the basic amount that a person is liable to pay by way of council tax. The Council Tax (Reductions for Disabilities) Regulations 1992 make different provision where the dwelling in respect of which a person is liable to council tax is the sole or main residence of a person who is substantially and permanently disabled, and the dwelling satisfies certain conditions. The council tax bill of a person to whom the Regulations apply is calculated as if the dwelling in respect of which his liability arises was in a lower valuation band than is in fact the case.

These Regulations amend the 1992 Regulations to extend entitlement to a reduction to dwellings in valuation band A which satisfy the prescribed conditions. Regulation 2 amends those Regulations to secure that the council tax bill for an eligible dwelling in valuation band A is reduced by the same proportion of the bill as in the case of dwellings in valuation bands B to D.