Statutory Instrument 1990 No. 421 (S.48)

The Personal Community Charge (Relief) (Scotland) Regulations 1990

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© Crown Copyright 1990

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1990 No. 421 (S.48)

COMMUNITY CHARGES, SCOTLAND

The Personal Community Charge (Relief) (Scotland) Regulations 1990

The Secretary of State, in exercise of the powers conferred upon him by sections 9A, 26(1) and 31(3) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987^[1], and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the Personal Community Charge (Relief) (Scotland) Regulations 1990 and shall come into force on 28th March 1990.

Interpretation
    2.—(1)  In these Regulations-

"the 1987 Act" means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;


"APCC" and "ARP" mean, respectively, in relation to a local authority,
 (a) the assumed personal community charge in respect of the financial year 1989-90, and
 (b) the assumed rate poundage in respect of the financial year 1988-89,
specified in relation to that local authority in the report referred to in regulation 5;


"apportionment note" has the same meaning as in paragraph 2 of Schedule 1 to the 1987 Act;


"community charge benefit" means a benefit under section 31A of the Social Security Act 1986^[2];


"community charge rebate" means the rebate in that form in section 28 of the Social Security Act 1986^[3];


"domestic subjects" shall be construed in accordance with section 2(3) of the 1987 Act^[4];


"dwellinghouse" means-
 (a) any domestic subjects; and
 (b) any part of part residential subjects which are used residentially;


"eligible person" means, in relation to Part II, III or IV of these Regulations, an eligible person within the meaning of that Part as defined respectively in regulation 7(1), 13(1) or 19(1);


"former ratepayer" shall be construed in accordance with regulation 3(1);


"part residential subjects" shall have the same meaning as in section 26(1) of the 1987 Act^[5] and references to the residential or non residential use of those subjects shall be construed in accordance with paragraph 11 of Schedule 1 to that Act;


"prescribed financial years" means the financial years 1989-90, 1990-91 and 1991-92;


"rateable value" in relation to a dwellinghouse shall be construed in accordance with regulation 4;


"rating authority" shall be construed in accordance with section 109(1) of the Local Government (Scotland) Act 1973^[6];


"regional personal community charge" means the personal community charge imposed by a regional council and "islands personal community charge" and "district personal community charge" have the corresponding meaning;


"register" means a Community Charges Register established under section 13 of the 1987 Act^[7];


"set personal community charge" means, in respect of any financial year, the amount of the personal community charge determined or deemed to be determined or redeter mined by a local authority in respect of that financial year under section 9 of or paragraphs 3 or 5 of Schedule 3 to the 1987 Act; and


"spouse of a former ratepayer" shall be construed in accordance with regulation 3(3).

    (2)  Any reference in these Regulations to a person who is liable to pay the personal community charge in respect of a financial year includes-
 (a) a person who is jointly and severally liable for that charge by virtue of section 8(7) of the 1987 Act^[8]; and
 (b) a person who is liable only for a part of that personal community charge.

    (3)  Unless the context otherwise requires, any reference in these Regulations-
 (a) to a numbered Part or a numbered regulation is a reference to the Part or, as the case may be, the regulation bearing that number in these Regulations; and
 (b) to a numbered paragraph in a regulation is a reference to the paragraph bearing that number in that regulation.

Former ratepayer and spouse of former ratepayer
    3.—(1)  Any reference in these Regulations to a former ratepayer shall, subject to paragraph (2), be construed as meaning-
 (a) a person who paid any amount directly to the rating authority in respect of rates payable for the financial year 1988-89 for the lands and heritages which comprised or included the dwellinghouse referred to in regulation 19(1)(a);
 (b) in a case where such rates have not been paid, a person who is liable to pay them;
 (c) a person who paid an amount by way of an apportionment of those rates on the acquisition of an interest in the property which comprised or included that dwelling house; or
 (d) a person who, in respect of a period in the financial year 1988-89, paid in relation to his occupation of that dwellinghouse, rent or sums analogous to rent under a lease or agreement which expressly or by implication provided that he was to pay an amount in respect of rates or otherwise provided that he was not to be responsible for the payment or rates to the rating authority;
but a person shall not be a former ratepayer if the dwellinghouse was exempt from rates for the financial year 1988-89 or if the payment of rates in respect of the dwellinghouse was wholly reduced or remitted under any of the following provisions:-
 (i) section 243A of the Local Government (Scotland) Act 1947^[9] (relief of rates in respect of subjects partly occupied for a short time);
 (ii) section 244 of that Act (remission of rates on account of poverty); or
 (iii) section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962^[10].

    (2)  For the purposes of paragraph (1), any payment made by way of a gift or under covenant by a person whose sole or main residence is not that of the beneficiary shall be treated as made by the beneficiary.

    (3)  Any reference in these Regulations to a spouse of a former ratepayer shall be construed as meaning a person who, on 1 April 1989-
 (a) was married to a former ratepayer and lived together with him or her; or
 (b) being of the opposite sex to the former ratepayer, lived together with him or her as if they were husband and wife.

Rateable value
    4.—(1)  Any reference in these Regulations to the rateable value of a dwellinghouse shall, subject to the following paragraphs, be construed as a reference to the rateable value which appeared in relation to the lands and heritages which comprised or included the dwellinghouse in the valuation roll in force immediately before 1st April 1989.

    (2)  Where, by virtue of section 45 of the Water (Scotland) Act 1980^[11] (which made provision as to the apportionment of the net annual value of premises occupied partly as a dwellinghouse)-
 (a) the net annual value of any premises was apportioned as between the part occupied as a dwellinghouse and the remainder; and
 (b) the net annual value of each of the parts was shown separately on the valuation roll immediately prior to 1st April 1989;
then the net annual value shown on that valuation roll as apportioned to the part occupied as a dwellinghouse shall be regarded as being the net annual value of the dwellinghouse for the purposes of these Regulations.

    (3)  Where-
 (a) the dwellinghouse consists of any part of part residential subjects which are used residentially; and
 (b) an apportionment note relating to the lands and heritages consisting of the part residential subjects was included in the valuation roll immediately before 1st April 1989,
then the part of the rateable value shown in that apportionment note as apportioned to the residential use of those lands and heritages shall be regarded as being the rateable value of the dwellinghouse for the purposes of these Regulations.

    (4)  In the case of any lands and heritages in respect of which a rebate was granted under the Rating (Disabled Persons) Act 1978^[12] for the financial year 1988-89, "rateable value" means the notional rateable value by reference to which the rates payable for that year were calculated taking into account the rebate granted under the Act, other than that granted under section 4(7) of that Act (rating authority's discretion to increase the rebate in certain circumstances).

Report
    5.—(1)  For the purpose of these Regulations, the Secretary of State shall specify in a report, in relation to each local authority -
 (a) an assumed rate poundage of that authority in respect of the financial year 1988-89; and
 (b) an assumed personal community charge of that authority in respect of the financial year 1989-90.

    (2)  The report mentioned in paragraph (1) shall be laid before the House of Commons.

Application of the Regulations
    6.—(1)  These Regulations shall apply to any person in respect of whom the conditions of being an eligible person under Part II, III or IV are satisfied, even although that person has died before the date of coming into force of these Regulations.

    (2)  These Regulations shall not apply to the personal community water charge^[13].

[1] 1987 c. 47; section 9A was inserted by the Local Government and Housing Act 1989 (c. 42), section 143; section 26(1) contains a definition of "prescribed" relevant to the exercise of the powers under which these Regulations are made. back

[2] 1986 c. 50; section 31A was inserted by the Local Government Finance Act 1988 (c. 41), Schedule 10, paragraph 6. back

[3] 1986 c. 50; section 28 of the Act was modified by the Housing Benefit (Social Security Act 1986 Modifications) (Scotland) Regulations 1988 (S.I. 1988/1483) to extend to community charge rebates. back

[4] Section 2(3) was amended by the Local Government Finance Act 1988 (c. 41), Schedule 13, Part IV; the definition in section 2(3) was amended by S.I. 1987/2179 (now revoked), 1988/1477, 1989/241 and 1477. back

[5] The definition of "part residential subjects" in section 26(1) of the 1987 Act has been amended by regulation 6 of S.I. 1988/1477 and regulation 5 of S.I. 1989/241. back

[6] 1973 c. 65; section 109(1) was amended by the 1987 Act, Schedule 1, paragraph 28. back

[7] Section 13 was amended by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 22(2) and (3). back

[8] Section 8(7) was amended by the Local Government Finance Act 1988, Schedule 12, paragraph 18(7). back

[9] 1947 c. 43; section 243A was inserted by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 6. back

[10] 1962 c. 9; section 4 has been amended by the Local Government (Scotland) Act 1975 (c. 30), Schedule 7, the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23), section 5, the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5, the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 7. back

[11] 1980 c. 45; section 45 was repealed by the 1987 Act, Schedule 6 but only in respect of financial year 1989-90 and subsequent years. See S.I. 1987/1489, Schedule 1. back

[12] 1978 c. 40. back

[13] Section 9A of the 1987 Act, under which these Regulations are made, was disapplied in relation to the personal community water charge by the 1987 Act, Schedule 5, paragraph 11, and by the Community Water Charges (Scotland) Regulations 1988 (S.I. 1988/1538) and the Community Water Charges (Scotland) Amendment Regulations 1989 (S.I. 1989/2362). back

Explanatory Note