{
  "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992",
  "json_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992.json",
  "id": "uksi/1992/612",
  "title": "The Local Authorities (Calculation of Council Tax Base) Regulations 1992",
  "short_title": "Local Authorities (Calculation of Council Tax Base) 1992",
  "long_title": "These Regulations contain rules for the calculation of the council tax base, which is an amount required by the Local Government Finance Act 1992 to be used in the calculation of the council tax by billing authorities and major precepting authorities and in the calculation of the amount of a precept payable by each billing authority to a major precepting authority. They apply to the financial years beginning on or after 1st April 1993.",
  "citation": "S.I. 1992/612",
  "type": "uksi",
  "year": "1992",
  "number": "612",
  "version": "current",
  "date": "1992-03-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 44,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Application of rules",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Calculation of billing authority’s council tax base",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Calculation of the relevant amounts for the financial year beginning on 1st April 1993",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Calculation of the relevant amounts for a financial year beginning on or after 1st April 1994",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Calculation of billing authority’s council tax base for a part of its area",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Calculation of council tax base for the purposes of a major precepting authority",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Prescribed period",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Determination of billing authority’s council tax base",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Determination of council tax base for the purposes of a major precepting authority",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/note",
      "extent": null,
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      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "regs.5, 6, 8",
      "affecting": "uksi/1992/1742",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) Regulations 1992",
      "affecting_provisions": "art.2(a)(b)(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.8A",
      "affecting": "uksi/1992/1742",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) Regulations 1992",
      "affecting_provisions": "art.2(d)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.3(4)(5)",
      "affecting": "uksi/1992/2943",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (No. 2) Regulations 1992",
      "affecting_provisions": "reg.2(a)(ii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3(1)",
      "affecting": "uksi/1992/2943",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (No. 2) Regulations 1992",
      "affecting_provisions": "reg.2(a)(i)"
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    {
      "type": "amended",
      "affected_provisions": "reg.7(1)(2)",
      "affecting": "uksi/1992/2943",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (No. 2) Regulations 1992",
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    },
    {
      "type": "mod",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1994/2826",
      "affecting_title": "The Local Government Changes for England (Calculation of Council Tax Base) Regulations 1994",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "ext",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1994/2826",
      "affecting_title": "The Local Government Changes for England (Calculation of Council Tax Base) Regulations 1994",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
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      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995",
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    },
    {
      "type": "added",
      "affected_provisions": "reg.11",
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      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995",
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    {
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    {
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    {
      "type": "am (E)",
      "affected_provisions": "reg 9",
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      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003",
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    {
      "type": "added (E)",
      "affected_provisions": "reg 1 defn(s)",
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    {
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    {
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    {
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(2)(d)(ii)",
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      "affecting_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012",
      "affecting_provisions": "Sch. para. 3(c)"
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      "type": "words inserted",
      "affected_provisions": "reg. 7(1)",
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    {
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      "affecting_title": "The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012",
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      "type": "words inserted",
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      "affecting_provisions": "Sch. para. 4(a)(i)"
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  ],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/612",
    "retrieved_at": "2026-10-29T14:26:12.263324+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."
}