# The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1999, Regulation 5: Eligible persons


A person who is liable to pay an amount to a billing authority in respect of council tax for the financial year beginning on 1st April 1999 is an eligible person in respect of a particular day if he is, or will in the opinion of the billing authority be, liable (whether solely or jointly and severally) to pay council tax in respect of a relevant dwelling and that day.

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Source: https://www.legislation.gov.uk/uksi/1999/259/regulation/5 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1999/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.