Explanatory note

These Regulations make provision for reducing the liability of certain persons in Scotland to pay the personal community charge in the financial year 1989-90.

These Regulations apply to any person who meets the conditions of eligibility set out in regulation 4, even although that person may have died before the coming into force of the Regulations (regulation 3(1)).

Regulation 4 defines an eligible person by reference to his liability for the personal community charge in respect of the first benefit week in 1990-91 and his entitlement to community charge benefit for that week. It is a requirement that such a person had, (or where he is a member of a couple they had), for the purposes of calculating the amount of that benefit, capital resources exceeding £8,000 but not exceeding £16,000 in that week and should have been liable to pay the personal community charge at some time in 1989-90. It is also a requirement that an application is made for relief to the relevant local authority on or before 1st December 1990 or such later date as the local authority may allow. Regulation 4(2) makes it clear that a person may be an eligible person even if he has moved residence in 1989-90 or in 1990-91.

Regulations 5 and 6 apply in any case where an eligible person was solely or mainly resident in the area of an islands council in 1989-90 and provide for the reduction in that person’s liability to pay the personal community charge determined by that islands council for that financial year. Regulation 6(2) defines the way in which the reduction in liability is calculated, which is by applying the proportion that the eligible person’s community charge benefit bears to his personal community charge liability in the first benefit week of 1990-91 to the number of weeks in 1989-90 in which that person was liable for the islands personal community charge and was not in receipt of community charge rebate. It also provides that the reduction in liability under these Regulations should be applied, where appropriate, after taking account of any reduction in liability to which the eligible person may be entitled under the Personal Community Charge (Relief) (Scotland) Regulations 1990 (S.I. 1990/421).

Regulations 7 and 8 make similar provision in any case where an eligible person at any time during 1989-90 was solely or mainly resident in the area of a regional council.

It is also made clear that, where an eligible person has moved his residence during 1989-90, he may be entitled to relief in respect of every change which he has made (regulations 5(2) and (3) and 7(2) and (3)).

Regulation 9 requires the person making an application under these Regulations to furnish to the local authority any information and evidence in connection with the application which the local authority may reasonably require.

The Regulations also require a local authority, when making a decision relating to the application or operation of the Regulations, to give reasons for its decision if so requested (regulation 10). The Regulations also make provision for the review of such decisions by a Review Board appointed under the Community Charge Benefits (General) Regulations 1989 (S.I. 1989/1321) (“the Benefit Regulations”) (regulation 11).

Regulation 12 amends regulation 87 of the Benefit Regulations to provide that, where a person’s liability for a personal community charge in respect of the financial year 1989-90 is reduced in consequence of these Regulations, his reduced liability shall not be taken into account for the purposes of recalculating any community charge rebate to which he may have been entitled in respect of that charge.