Council Tax (Additional Provisions for Discount Disregards) Regulations 1992

JurisdictionUK Non-devolved
CitationSI 1992/552

1992No. 552

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Additional Provisions for Discount

Disregards) Regulations 1992

Made

9thMarch1992

Laid before Parliament

10thMarch1992

Coming into force

31stMarch1992

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by section 116(1) of and paragraphs 9 and 11 of Schedule 1 to the Local Government Finance Act 1992( a), and of all other powers enabling them in that behalf, hereby make the following Regulations-

1.--(1) These Regulations may be cited as the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 and shall come into force on 31st March 1992.

(2) For the purposes of these Regulations, "the Act" means the Local Government Finance Act 1992.

Care Workers

2. The condition prescribed for the purposes of paragraph 9 of Schedule 1 to the Act is that, on the day in question the person fulfils either the requirements set out in Part I of the Schedule to these Regulations or those set out in Part II of that Schedule.

Persons of other descriptions

3.--(1) The descriptions prescribed for the purposes of paragraph 11 of Schedule 1 to the Act and the conditions to be fulfilled in respect of those descriptions on a particular day are, subject to paragraph (2), that a person is within one of the following classes-

International Headquarters and Defence Organisations

Class A

a member or a dependent of a member, within the meanings given by the Schedule to the International Headquarters and Defences Organisations Act 1964( b), of a headquarters or organisation which is on that day the subject of a designation by an Order in Council under section 1 of that Act;

(a) 1992 c.14: in section 116(1), see the definition of "prescribed".

(b) 1964 c.5.

Religious Communities

Class B

a person who-

(a) is a member of a religious community the principal occupation of which consists of prayer, contemplation, education, the relief of suffering, or any combination of these; and

(b) has no income or capital of his own (disregarding any income by way of a pension in respect of former employment) and is dependent on the community to provide for his material needs;

School leavers

Class C

a person who-

(a) is under the age of 20; and

(b) has within a relevant period ceased to undertake a qualifying course of education, within the meaning of Part II of Schedule 1 to the Council Tax (Discount Disregards) Order 1992( a).

(2) In relation to Class C in paragraph (1)-

(a) "relevant period" means the period after 30th April and before 1st November in any year; and

(b) the day in question must be within the same relevant period as that in which the...

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