{
  "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-1",
  "json_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992/regulation-1.json",
  "legislation": "uksi/1992/612",
  "legislation_title": "The Local Authorities (Calculation of Council Tax Base) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-regulations-1992",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Local Authorities (Calculation of Council Tax Base) Regulations 1992 and shall come into force on 1st April 1992.\n(2) For the purposes of these Regulations—\n(a) unless the context otherwise requires, any reference to a section or a Schedule is a reference to a section of or a Schedule to the Local Government Finance Act 1992; and\n(b) a dwelling is exempt if it belongs to a class prescribed by an order made by the Secretary of State under section 4(2).\n(3) In these Regulations—\n“the 1988 Act” means the Local Government Finance Act 1988;\n“the appropriate percentage” means 25 per cent. or, if the Secretary of State has made an order under section 11(3) providing for a different appropriate percentage in relation to the financial year in question, the percentage specified in the order;\n“the authority’s list” means the copy of the authority’s valuation list deposited by it under section 22(8);\n“chargeable dwelling” means any dwelling in respect of which council tax is payable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 41."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1999/3437",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment–Greater London Authority) Regulations 1999"
    },
    {
      "type": "added (E)",
      "affecting": "uksi/2003/3012",
      "affecting_title": "The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/612/regulation/1",
    "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."
}