{
  "url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-amendment-regulations-1999/note",
  "json_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-amendment-regulations-1999/note.json",
  "legislation": "uksi/1999/1004",
  "legislation_title": "The Council Tax (Reductions for Disabilities) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/council-tax-reductions-for-disabilities-amendment-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 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.\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1004/note",
    "retrieved_at": "2026-10-29T10:52:13.004591+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."
}