Regulation 2 Amendment of Regulations

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

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

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 1992^f2 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.”.