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Legislation
Local Government Finance Act 1992

Crossheading Amounts of tax payable

  • Section 10 Basic amounts payable.
  • Section 11 Discounts : England.
  • Section 11A Discounts: special provision for England
  • Section 11B Higher amount for long-term empty dwellings: England
  • Section 11C Higher amount for dwellings occupied periodically: England
  • Section 11D Section 11C: regulations
  • Section 11E Discounts: Wales
  • Section 11F Discounts: Wales (less discount or no discount)
  • Section 12 Discounts: special provision for Wales.
  • Section 12A Higher amount for long-term empty dwellings: Wales
  • Section 12B Higher amount for dwellings occupied periodically: Wales
  • Section 13 Reduced amounts.
  • Section 13A Reductions by billing authority
  • Section 13B Transitional arrangements
  1. Amounts of tax payable
  2. Section 11C: regulations

Section 11D | Section 11C: regulations F1

From legislation.gov.uk

(1)The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under section 11C.

(2)A class of dwellings may be prescribed under subsection (1) by reference to such factors as the Secretary of State thinks fit and may, amongst other factors, be prescribed by reference to—

(a)the physical characteristics of, or other matters relating to, dwellings;

(b)the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(3)The Secretary of State may by regulations specify a different percentage limit for the limit which is for the time being specified in section 11C(1)(b).

(4)A statutory instrument containing regulations made under subsection (3) may not be made unless a draft of the instrument has been approved by resolution of the House of Commons.

Notes

  1. F1

    Ss. 11C, 11D inserted (26.10.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 80(2), 255(2)(q) (with ss. 80(4), 247)

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