The Council Tax (Reduction of Liability) (Scotland) Regulations 1994

• Citation: S.I. 1994/3170
• Sections: 6

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Council Tax (Reduction of Liability) (Scotland) Regulations 1994 and shall come into force on 12th January 1995.

(2) In these Regulations—

“ the Act ” means the Local Government Finance Act 1992;

“the Alteration Regulations ” means the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 .

Section 2 Prescribed years

The financial year commencing on 1st April 1993 and any subsequent financial year are prescribed as the years for which these Regulations apply.

Section 3 Eligible persons

(1) A person is an eligible person for the purposes of these Regulations in respect of a dwelling and a day in a prescribed year if—

(a) that dwelling is a qualifying dwelling;

(b) as regards that day he is liable (whether his liability is sole or joint and several) to pay council tax or council water charge in respect of the dwelling; and

(c) that day falls within a relevant period in respect of the dwelling.

(2) For the purposes of paragraph (1) above—

(a) a dwelling is a qualifying dwelling if—

(i) a local assessor has, after 11th January 1995, altered a valuation list so as to show as applicable to that dwelling from a date earlier than the date of making the alteration a valuation band which appears in the Table in section 74(2) of the Act below the band previously shown as applicable to the dwelling; and

(ii) that alteration has been made for a reason specified in sub-paragraph (b) or (d) of regulation 4(1) of the Alteration Regulations; and

(b) a relevant period in respect of a qualifying dwelling is the period beginning with the day from which the alteration by virtue of which the dwelling is a qualifying dwelling has effect (“the commencement day”) and ending with whichever is the earlier of—

(i) the last day of the month in which that alteration was made; and

(ii) the day immediately preceding the first day (subsequent to the commencement day) from which any alteration made for a reason specified in sub-paragraph (a) or (c) of regulation 4(1) of the Alteration Regulations has effect.

Section 4 Calculation of amount payable

Where a person is an eligible person in respect of a qualifying dwelling and a day, the amount of council tax and council water charge which that person is liable to pay in respect of that dwelling and day shall be calculated as if there had been shown on the valuation list as applicable to the dwelling for that day the valuation band which was so shown immediately prior to the making of the alteration by virtue of which the dwelling is a qualifying dwelling; and accordingly—

(a) section 79 of the Act;

(b) the Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992 ;

(c) the Council Tax Benefit (General) Regulations 1992 ;

(d) the Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993 ; and

(e) the Council Tax (Transitional Reduction Scheme) (Scotland) ( No. 2) Regulations 1993 ,

shall have effect as if that band had been shown on the list for that day.

Section 5 Amendment of other Regulations

The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992 shall be amended by inserting, at the end of regulation 2(b), the following sub-paragraph:—

(iii) if the alteration causes the dwelling to be a qualifying dwelling in terms of regulation 3(2)(a) of the Council Tax (Reduction of Liability) (Scotland) Regulations 1994, a note to that effect and a note of the day which is the day after the end of the relevant period (in terms of regulation 3(2)(b) of those Regulations) in respect of the dwelling; and

Section 6 Amendment of other Regulations

(1) Schedule 2 to the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 shall be amended in accordance with the following provisions of this regulation.

(2) In paragraph 2 of that Schedule, there shall be inserted after the word “dwelling” the words “or of the valuation band by reference to which liability is being calculated by virtue of regulation 4 of the Council Tax (Reduction of Liability) (Scotland) Regulations 1994”.

(3) In paragraph 5(i) of that Schedule, there shall be inserted at the end the words “and the Council Tax (Reduction of Liability) (Scotland) Regulations 1994”.

(4) In paragraph 8(a)(ii) of that Schedule, there shall be inserted at the end the words “(other than the Council Tax (Reduction of Liability) (Scotland) Regulations 1994)”.