The Council Tax (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2013

• Citation: S.I. 2013/467
• Sections: 2

Section 1 Citation, commencement and application

These Regulations may be cited as the Council Tax (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2013 and come into force on 1st April 2013.

Section 2 Amendment of the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009

(1) The Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 are amended in accordance with paragraph (2) below.

(2) In regulation 3 (restrictions on alteration of valuation bands)—

(a) in paragraph (1)(a)(i) at the beginning insert “subject to paragraph (2A),”

(b) in paragraph (1)(a)(ii) for “paragraph (2)” substitute “paragraph (3)”; and

(c) after paragraph (2) insert—

(2A) For the purposes of paragraph (1)(a)(i), the relevant transaction must be one other than the grant of a lease described in paragraph (2B) or the transfer on sale of such a lease.

(2B) The lease referred to in paragraph (2A) is a lease for the purposes of the installation of plant or equipment for the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006 , where—

(a) the majority of the electricity or heat is generated or produced for use by such persons as may be in the dwelling, or

(b) the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be.