Explanatory note

These Regulations provide for the reduction in certain cases of the amount that a person is liable to pay to a billing authority in England by way of council tax. They have effect in relation to the financial year beginning on 1st April 1995 (regulation 3).

A person is eligible for a reduction for any day as regards which his liability relates to a dwelling which is on that day, and was on 31st March 1993, the sole or main residence of an individual (regulation 4).

Broadly, the amount of the reduction allowed will be an amount by which the reduction allowed in respect of the dwelling on 1st April 1993 under the Council Tax (Transitional Reduction Scheme) (England) Regulations 1993 exceeds a specified amount which varies according to the valuation band applicable to the dwelling in question on that date. Unless the Council Tax (Reductions for Disabilities) Regulations 1992 applied on 1st April 1993, the relevant valuation band is the one to which the dwelling was assigned in the billing authority’s valuation list on that date. Where those Regulations applied, account is taken of the lower valuation band applicable for the purposes of those Regulations. Any discount provided for in section 11 of the Local Government Finance Act 1992 is also taken into account (regulation 5).

Where there is an entitlement to council tax benefit, the amount of the benefit is deducted from the amount an eligible person is liable to pay after calculation of relief under these Regulations (regulation 5(3)).

Regulation 6 enables a billing authority to obtain information for the purpose of establishing whether or not these Regulations apply to any person. Regulation 7 provides for appeals in connection with these Regulations to be considered by a review board of the billing authority, rather than by a valuation tribunal. Regulations 8 and 9 relate to the appeal procedure.