The Personal Community Charge (Reductions) (England) (Amendment) (No. 2) Regulations 1991

Made: 28th March 1991

Laid before Parliament: 28th March 1991

Coming into force: 29th March 1991

The Secretary of State, in exercise of the powers conferred on himby sections 13A, 140(4), 143(1) and (2) and 146(6) of, and paragraph 2of Schedule 2 to, the Local Government Finance Act 1988[^f00001] and of all other powers enabling him in that behalf,hereby makes the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Personal Community Charge(Reductions) (England) (Amendment) (No. 2) Regulations 1991 and shallcome into force on 29th March 1991.

Amendment of Regulations

2

• (1) The Personal Community Charge (Reductions) (England) Regulations1991[^f00002] are amended in accordance with the following provisionsof this regulation.

• (2) In regulation 2 (interpretation, etc.)—

• (a) in the definition of“chargeable year”, for the words“a financial year” there are substituted the words“the financial year”;

• (b) the definition of“relevant day” is omitted; and

• (c) in the definition of“set charge”, for the words“the relevant year” there are substituted the words“the chargeable year”.

• (3) For regulation 3 (prescribed years) there is substituted thefollowing regulation—

(3) The chargeable financial year beginning 1st April 1991 isprescribed as the year for which these Regulations apply.

• (4) In regulation 5(2) (continued effect of the original Regulations,etc.) for the words“a chargeable year” there are substituted the words“the chargeable year”.

• (5) For regulation 7 (persons to whom Part II applies) there issubstituted the following regulation—

(7) (1) Subject to regulation 6, a person is an eligible person for the purposes of this Part if— (a) he has immediately before the end of 31st March 1991 his soleor main residence in the area of a charging authority and is subject toa personal community charge of that authority by virtue of thatresidence; (b) he is on that day shown in the authority’s register as so subjector one of the conditions set out in paragraph (2) is on that daysatisfied in relation to him; and (c) no other person meets the conditions set out in sub-paragraphs (a)and (b) in respect of the same residence or a related residence. (2) The conditions referred to in paragraph (1)(b) are— (a) that he has complied with regulation 3 of, and any noticeserved on him under regulation 4 or 5 of, the Community Charges(Administration and Enforcement) Regulations 1989[^f00003] in relation to the charge to which he is subject asmentioned in paragraph (1)(a); (b) that any failure to comply as aforesaid is reasonably excusable;or (c) any inaccuracy in, or the omission of any item from, the registeron 31st March 1991 relating to the charge to which he is subject asmentioned in paragraph (1)(a) is not due to any fault on his part.

• (6) In regulation 8 (calculation of, and entitlement to,reduction)—

• (a) in paragraph (1)—

• (i) for the words“paragraphs (3) to (5)” there are substituted the words“paragraphs (3) and (4)”; and

• (ii) for the words“regulation 7(c)” there are substituted the words“regulation 7(1)(a)”;

• (b) in paragraph (2)—

• (i) for the formula set out in that paragraph there is substituted the following formula—

$C-[(RV×ARP)+£52]$

• (ii) in the definition of“C”, the words“beginning 1st April 1991” are omitted; and

• (iii) in the definition of“RV”, for the words“was subject to the relevant authority’s personal community charge on31st March 1990” there are substituted the words“is subject to the relevant authority’s personal community charge on31st March 1991”;

• (c) for the formula set out in paragraph (4) there is substituted thefollowing formula—

$C-[W+£52]$

; and

• (d) paragraph (5) is omitted.

• (7) Regulation 9 (special provision: deaths and exemption of otheroccupiers) is omitted.

• (8) For paragraphs (1) to (3) of regulation 11 (termination ofreduction) there are substituted the following paragraphs—

(1) The operation of regulation 8 is not affected by the fact that onor after 1st April 1991 another person becomes subject to a personalcommunity charge by virtue of the same residence as the eligible personor a related residence. (2) Subject to paragraph (3), where an eligible person becomessubject on or after 1st April 1991 to a personal community charge byvirtue of a different residence, regulation 8 shall cease to apply inhis case. (3) Where an eligible person becomes subject to a personalcommunity charge of the same charging authority by virtue of a differentresidence— (a) in any of the circumstances described in paragraph (4); or (b) on his return to a residence which he vacated before 1st April 1991in any of the circumstances described in paragraph (4)(a), regulation 8 shall continue to apply in his case until he becomessubject to a personal community charge by virtue of a further residence otherwise than in those circumstances. In this paragraph,“further residence” does not include the residence by virtue of which the personconcerned was subject to a charge as mentioned in regulation 7(1)(a).

• (9) In regulation 12 (local government boundary changes)—

• (a) in paragraph (1), for the words from“1st April 1990” to“so subject” there are substituted the words“1st April 1991 an eligible person becomes subject to the personalcommunity charge of another charging authority solely in consequence ofan order under Part IV of the Local Government Act 1972[^f00004] (changes in local government areas)”; and

• (b) in paragraph (2), for the words“on or after the relevant day, paragraph (1)” there are substituted the words“that paragraph”.

• (10) In regulation 13 (eligible persons and available reductions) inparagraph (1)—

• (i) for the words“complied with regulation 7(a) (subject to charge on 31st March 1990)” there are substituted the words“comply with regulation 7(1)(a) (subject to charge on 31st March1991)”;

• (ii) for the formulae set out in paragraphs (a) and (b) of thedefinition of“the reduction available” there are substituted the formulae set out at (a) and (b) below,respectively—

• (a)

$E×C-[(RV×ARP)+((E-1)×£52)]E$

• (b) ; and

$E×C-[W+((E-1)×£52)]E$

• (iii) in the definition of“the reduction available” for the words“persons who were eligible” there are substituted the words“persons who are eligible”.

• (11) For regulation 14 (calculation of reduction) there is substitutedthe following regulation—

(14) Subject to regulation 15, the amount which any eligible personis liable to pay in respect of a personal community charge of theauthority to whose charge he is subject as mentioned in regulation7(1)(a) shall (unless the product of the formula is a negative amount)be calculated as if that charging authority had set a charge equal toits set charge less the amount of the reduction available in his case.

• (12) For paragraph (1) of regulation 16 (termination of reduction) thereis substituted the following paragraph—

(1) The operation of regulation 14 in relation to an eligible personis not affected by the fact that on or after 1st April 1991 anotherperson becomes, or ceases to be, subject to a personal community chargeby virtue of the same residence as that person or a related residence.

• (13) In regulation 17 (persons to whom Part IV applies)—

• (a) in paragraph (1)(a) for the words“regulation 7(a)” there are substituted the words“regulation 7(1)(a)”;

• (b) in sub-paragraph (e) of paragraph (1) for the words“the relevant day” there are substituted the words“31st March 1991”; and

• (c) in paragraph (2), for the words“1st April 1990” there are substituted the words“1st April 1991”.

• (14) In regulation 18 (calculation of amount payable)—

• (a) in paragraph (1)—

• (i) for the words“was subject as mentioned in regulation 7(a)” there are substituted the words“is subject as mentioned in regulation 7(1)(a)”;

• (ii) for the formula“£104 + Z” there is substituted the formula“£52 + Z”; and

• (iii) the words“for the relevant year” are omitted; and

• (b) for paragraph (2) there is substituted the following paragraph—

(2) This regulation does not apply to a person if the product of thecalculation under paragraph (1) in his case is an amount which isgreater than the amount of the set charge.

• (15) In paragraph (1) of regulation 21 (persons to whom Part V applies)—

• (a) for the words“the relevant day”, in both places where they occur, there are substituted the words“31st March 1991”;

• (b) in sub-paragraph (b), after the word“accommodation” there are inserted the words“or one of the conditions set out in regulation 7(2) is on that daysatisfied in relation to him”.

• (16) In regulation 22 (calculation of reduction)—

• (a) in paragraph (1)—

• (i) for the words“paragraphs (2) and (3)” there are substituted the words“paragraph (2)”;

• (ii) the words“in a chargeable year” are omitted;

• (iii) in the formula, for the amount“£52” there is substituted the amount“£26”; and

• (iv) in the definition of“P”, for the words“the relevant day” there are substituted the words“31st March 1991”;

• (b) in paragraph (2), in the formula, for the amount“£52” there is substituted the amount“£26”; and

• (c) paragraph (3) is omitted.

• (17) In regulation 24 (termination of reduction), in paragraph (1), forthe words“the relevant day” there are substituted the words“31st March 1991”.

Signed

Michael Heseltine — One of Her Majesty’s Principal Secretaries of State — 28th March 1991

Explanatory note

(This note is not part of the Regulations)

These Regulations further amend the Personal Community Charge(Reductions) (England) Regulations 1991 (“the reductions Regulations”).

The amendments made by regulation 2—

• (a) limit the application of the reductions Regulations to thefinancial year beginning 1st April 1991;

• (b) modify the eligibility criteria so that they are based on residenceon 31st March 1991;

• (c) lower the threshold to be used in the calculation of reductionsfrom £104 to £52 (or, in the case of persons to whomPart V of the reductions Regulations apply (persons in shelteredaccommodation) from £52 to £26);

• (d) provide, in calculating the amount of reductions under Part III ofthe reductions Regulations (two or more resident chargepayers), foraccount to be taken of more than two charges where there are more thantwo eligible chargepayers;

• (e) provide that the amount payable by a person to whom Part IV of thereductions Regulations (the elderly and the disabled) applies is not tobe calculated in accordance with regulation 18 of those Regulations ifthe resulting amount would be greater than that set by the chargingauthority concerned.

Footnotes

[^f00001]: 1988 c. 41; section 13A is inserted by paragraph 5 ofSchedule 5 to the Local Government and Housing Act 1989 (c. 42).

[^f00002]: S.I. 1991/230, amended by S.I. 1991/352.

[^f00003]: S.I. 1989/438, to which there are amendments notrelevant to these Regulations.

[^f00004]: 1972 c. 70.