{
  "url": "https://openlegislation.uk/personal-community-charge-relief-england-amendment-regulations-1990/note",
  "json_url": "https://openlegislation.uk/personal-community-charge-relief-england-amendment-regulations-1990/note.json",
  "legislation": "uksi/1990/402",
  "legislation_title": "The Personal Community Charge (Relief) (England) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-relief-england-amendment-regulations-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make a number of amendments to the Personal Community Charge (Relief) (England) Regulations 1990.\nThe main changes are–\n(i) provision is made in connection with rates related relief for persons residing in boats where the mooring is rated and in caravans (regulation 2(i));\n(ii) rates related relief under Parts II and III of the principal Regulations is withdrawn entirely for any day on which a chargepayer would be worse off because of a loss of benefit under the Social Security Act 1986 (c. 50) (regulation 2(iii));\n(iii) the position regarding relief for the disabled is corrected. It is made clear that it depends upon the chargepayer qualifying for such relief on 1st April 1990 and is not lost thereafter if he ceases to be disabled (regulation 2(viii));\n(iv) the definition of a former ratepayer and his spouse is qualified so that tenants occupying a dwelling which is exempted from rates, or for which rates were remitted under section 40 of the General Rate Act 1967 (relief for charities) in the year ending 31st March 1990 are eligible for relief under Part IV irrespective of the terms of their lease (regulation 2(ix));\n(v) persons who apply for relief under Part IV of the principal Regulations before 1st April and undertake to inform the charging authority of any change in their circumstances before that date which affects their eligibility for relief are placed under a duty to do so (regulation 2(viii));\n(vi) provision is made for the calculation of relief under Part II or III by reference to estimates of rateable values (regulations 2(i) and 3).\nIt is also made clear that persons qualifying for relief under Part IV are to be taken into account in determining the amount of relief available under Part III to others sharing the same residence; and special provision is made as respects the calculation of relief where a dwelling comprises two or more adjacent hereditaments in the area of different charging authorities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/402/note",
    "retrieved_at": "2026-10-29T15:26:18.576943+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."
}