# The Personal Community Charge (Reduction Scheme) (England) Regulations 1991, Regulation 17: Meaning of “former ratepayer” and “spouse”


(1) In this Part–
“former ratepayer” means–
(a) a person who paid any amount directly to the charging authority in respect of rates payable for the financial year ending 31st March 1990 for the hereditament which on that date was, or included, the sole or main residence by reference to which he was immediately before the end of that day subject to the relevant authority’s personal community charge;
(b) in a case where such rates have not been paid in full, a person who is liable to pay the outstanding amount;
(c) a person who paid an amount by way of an apportionment of those rates on the acquisition of an interest in the property which constituted or included that residence; or
(d) a person who in respect of a period in the financial year ending 31st March 1990 paid in relation to his occupation of that residence, rent or sums analogous to rent under a lease or agreement which expressly or by implication provided that he was to pay to the landlord or other party an amount in respect of rates or which otherwise provided that he was not to be responsible for the payment of rates to the rating authority; and
“spouse of a former ratepayer” means a person who on 1st April 1990 was, in relation to such a ratepayer, his or her spouse within the meaning of section 16 of the Act:
But a person shall not be regarded as a former ratepayer, or the spouse of such a ratepayer, by virtue of sub-paragraph (d) if the relevant hereditament was exempt for rates for the financial year ending 31st March 1990 or if payment of rates in respect of that hereditament for that year was wholly remitted under section 40 of the General Rate Act 1967.
(2) For the purposes of paragraph (1), any payment made for the benefit of another by a person whose sole or main residence is not also that of the beneficiary shall be treated as made by the beneficiary except where the payment is made by an employer or previous employer for the benefit of an employee or former employee, or the spouse of an employee or a person who was an employee.

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Source: https://www.legislation.gov.uk/uksi/1991/2807/regulation/17 (the official version)
Page: https://openlegislation.uk/personal-community-charge-reduction-scheme-england-regulations-1991/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.