Paragraph 5 F1
England, Wales and Scotland
For each financial year, each billing authority must consider whether to revise its scheme or to replace it with another scheme.
The authority must make any revision to its scheme, or any replacement scheme, no later than F211 March in the financial year preceding that for which the revision or replacement scheme is to have effect.
The Secretary of State may by order amend sub-paragraph (2) by substituting a different date.
If any revision to a scheme, or any replacement scheme, has the effect of reducing or removing a reduction to which any class of persons is entitled, the revision or replacement must include such transitional provision relating to that reduction or removal as the authority thinks fit.
Paragraph 3 applies to an authority when revising a scheme as it applies to an authority when making a scheme.
References in this Part to a scheme include a replacement scheme.
Annotations
Textual amendments
- F1
Schs. 1A, 1B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 1
- F2
Words in Sch. 1A para. 5(2) substituted (E.) (12.1.2018) by The Council Tax Reduction Schemes (Amendment) (England) Regulations 2017 (S.I. 2017/1305), regs. 2, 10(1)
Modifications
- C1
Sch. 1A para. 5(1) excluded by S.I. 2008/2867, reg. 12(10) (as inserted (E.) (5.9.2018) by The Local Government (Structural Changes) (General) (Amendment) Regulations 2018 (S.I. 2018/930), regs. 1, 5(4)(j))
- C2
Sch. 1A para. 5(1) excluded (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), regs. 1(1), 18(9) (with reg. 1(2)(3))