The Council Tax (Reductions for Annexes) (England) Regulations 2013

• Citation: S.I. 2013/2977
• Sections: 5

Section 1 Citation, commencement, interpretation and application

(1) These Regulations may be cited as the Council Tax (Reductions for Annexes) (England) Regulations 2013 and come into force on 1st April 2014.

(2) In these Regulations “the 1992 Act ” means the Local Government Finance Act 1992.

(3) These Regulations apply in relation to England only.

Section 2 Prescribed years

The financial years commencing with the financial year beginning on 1st April 2014 are prescribed as the years in relation to which these Regulations apply.

Section 3 Prescribed conditions

(1) The following conditions are prescribed for the purposes of these Regulations.

(2) The dwelling—

(a) forms part of a single property which includes at least one other dwelling; and

(b) is being used by a resident of that other dwelling or, as the case may be, one of those other dwellings, as part of their sole or main residence; or

(c) is the sole or main residence of a relative of the person who is liable to pay council tax in respect of that other dwelling or, as the case may be, one of those other dwellings.

(3) For the purposes of paragraph (2)—

(a) “single property” means a property which would apart from the Council Tax (Chargeable Dwellings) Order 1992 be one dwelling within the meaning of section 3 of the 1992 Act;

(b) a person (“P”) is to be regarded as the relative of another if P—

(i) is the spouse or civil partner of that person, or

(ii) is that person’s parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, or

(iii) is that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece; and

(aa) a relationship by marriage or civil partnership shall be treated as a relationship by blood;

(bb) a relationship between two persons living together as if they were a married couple or civil partners shall be treated as a relationship by marriage or civil partnership;

(cc) the stepchild of a person shall be treated as that person’s child;

(dd) the child of the civil partner of a person (‘A’) shall be treated as A’s child; and

(c) ”the person who is liable to pay council tax” includes a person who would be so liable if the dwelling were not an exempt dwelling within the meaning of the Council Tax (Administration and Enforcement) Regulations 1992 .

Section 4 Calculation of amount payable

(1) Subject to paragraph (3) the amount of council tax payable by a person liable to pay an amount to a billing authority in respect of a dwelling which fulfils either of the conditions prescribed in regulation 3 and each day on which that condition is fulfilled shall be calculated in accordance with the formula in paragraph (2).

(2) The formula is—

where A is the amount determined under section 10 of the 1992 Act or under that section read with section 11, 11A or 11B of that Act .

(3) Where, as regards the person liable to pay, the dwelling in question and a day on which either condition referred to in regulation 3 is fulfilled, regulations under section 13 of the 1992 Act (other than these Regulations) apply, the amount payable shall be calculated in accordance with these Regulations as read with those Regulations.

Section 5 Amendment of Regulations

(1) The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with paragraph (2).

(2) In regulation 1 (citation, commencement and interpretation) for the definition of “discount” substitute—

“discount” means—

a discount under section 11 or section 11A of the Act;

a reduction in the amount of council tax payable for a dwelling under the Council Tax (Reductions for Annexes) (England) Regulations 2013; or

a reduction under section 13A(1)(a) or (c) where—

a scheme under section 13A(2) of the Act provides, or

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced otherwise than to nil;

(3) The Council Tax (Demand Notices) (England) Regulations 2011 are amended in accordance with paragraph (4).

(4) In Schedule 1 (matters to be contained in demand notices)—

(a) in paragraph 18—

(i) at the end of sub-paragraph (g) omit “or”;

(ii) at the end of sub-paragraph (h) insert “or” followed by—

(i) a reduction made under the Council Tax (Reductions for Annexes) (England) Regulations 2013.

(b) in paragraph 19 for “paragraph 18(a), (e) or (g)” substitute “paragraph 18(a), (e), (g) or (i)”; and

(c) in paragraph 27(b) (explanatory notes) after paragraph (v) insert—

(vi) a person may be eligible for a reduction under the Council Tax (Reductions for Annexes) (England) Regulations 2013;