Regulation 2 Interpretation

In these Regulations, except insofar as the context otherwise requires—

• “the Act” means the Local Government Finance Act 1992;

• “the 1993 Regulations” means the Council Tax (Transitional Reduction Scheme) (England) Regulations 1993^f1;

• “the Benefit Regulations” means the Council Tax Benefit (General) Regulations 1992^f2;

• “the Disabilities Regulations” means the Council Tax (Reductions for Disabilities) Regulations 1992^f3;

• “alternative valuation band”, in relation to a person who is an eligible person for the purposes of the Disabilities Regulations, means the alternative valuation band applicable in his case for the purposes of regulation 4 of those Regulations;

• “discounted chargeable amount”, in relation to a person, a dwelling and a day, means the amount estimated by the relevant billing authority as that which the person would be liable to pay in respect of council tax as regards the dwelling and the day if his liability fell to be calculated solely by reference to section 10 of the Act or, as his circumstances require, that section read with section 11 of the Act: but in the application of this definition to a person who is an eligible person for the purposes of the Disabilities Regulations, the estimate shall be made as if in the definition of “A” in section 10 of the Act there were substituted for the reference to the valuation band listed for the dwelling a reference to the alternative valuation band;

• “qualifying dwelling” means a dwelling which at the end of 31st March 1993 was the sole or main residence of any individual;

• “relevant valuation band”, in relation to a dwelling, means the valuation band shown as applicable to the dwelling in the billing authority’s valuation list.

Any reference in these Regulations to a liable person is a reference to a person who is liable (whether his liability is sole or joint and several) to pay to a billing authority, in respect of a particular dwelling, an amount in respect of council tax, and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable; and references to the amount which a person is liable to pay shall be construed accordingly.