OpenLegislation

The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 1999

S.I. 1999/3123 · Made 22 November 1999

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, ENGLAND

Made 22nd November 1999

Laid before Parliament 22nd November 1999

Coming into force 30th November 1999

The Secretary of State for the Environment, Transport and the Regions in exercise of the powers conferred upon him by sections 33(5) and (6), 34(4), 44(5) and (6), 45(4) and (5), and 48(5) and (6) of the Local Government Finance Act 1992f1, and all other powers enabling him in that behalf, hereby makes the following Regulations:—

Annotations to the whole text

Footnotes

f1

1992 c. 14.

Contents

  1. 1Citation, commencement and extent
  2. 2Amendment of Regulations
  3. Signature
  4. Explanatory note

1Citation, commencement and extent

(1)

These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 1999, and shall come into force on 30th November 1999.

(2)

These Regulations extend to England only.f1

2Amendment of Regulations

(1)

The Local Authorities (Calculation of Council Tax Base) Regulations 1992f1 (“the 1992 Regulations”) shall be amended as follows.

(2)

In regulation 4(3)(a), after the word “dwelling”, insert “listed in any of the valuation bands B to H”.

(3)

After regulation 5, insert the following—

“Band A dwellings: reductions for disability

5A
(1)

For the purposes of regulations 3 and 5, dwellings listed in band A (excluding dwellings which are to be treated as listed in that band by virtue of the provisions of regulation 4(3) of these Regulations) in respect of which a reduced amount of council tax is payable pursuant to the Council Tax (Reductions for Disabilities) Regulations 1992f2 shall be treated as if they were listed in a band additional to those set out in section 5.

(2)

In respect of the additional band, F in regulation 5(1) shall be 5.”.

Signature

Signed by the authority of the Secretary of State for the Environment, Transport and the Regions

Hilary Armstrong

Minister of State,

Department of the Environment, Transport and the Regions

22nd November 1999

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992 by providing for the reduction in tax yield resulting from the Council Tax (Reductions for Disabilities) (Amendment) Regulations 1999. These latter Regulations provide for dwellings in valuation band A to qualify for a disability reduction with effect from 1st April 2000.