[SCHEDULE 1A Council Tax Reduction Schemes: England]

[SCHEDULE 1A Council Tax Reduction Schemes: England]

[Section 13A]

[Interpretation

1

In this Schedule—

(a)     “scheme†means council tax reduction scheme under section 13A(2), and

(b)     in relation to a scheme, “the authority†means the billing authority which made the scheme or is under a duty to make it.

Matters to be included in schemes

2

(1)     A scheme must state the classes of person who are to be entitled to a reduction under the scheme.

(2)     The classes may be determined by reference to, in particular—

(a)     the income of any person liable to pay council tax to the authority in respect of a dwelling;

(b)     the capital of any such person;

(c)     the income and capital of any other person who is a resident of the dwelling;

(d)     the number of dependants of any person within paragraph (a) or (c);

(e)     whether the person has made an application for the reduction.

(3)     A scheme must set out the reduction to which persons in each class are to be entitled; and different reductions may be set out for different classes.

(4)     A reduction may be—

(a)     a discount calculated as a percentage

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