Local Government Finance Bill (HL Bill 44)

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(2) The regulations may—

(a) allow specified authorities to determine (subject to
regulations under sub-paragraph (1)) reductions to which
persons in each class set out in the scheme are to be
5entitled, or

(b) provide that specified authorities may not determine such
reductions.

(3) The regulations may require each scheme to set out the reductions
(whether prescribed under sub-paragraph (1) or determined
10under sub-paragraph (2)(a)) to which persons in each class set out
in the scheme are to be entitled.

(4) Different reductions may be set out for different classes.

(5) A reduction under a scheme may be—

(a) a discount calculated as a percentage of the amount which
15would be payable apart from the scheme,

(b) a discount of an amount set out in the scheme or to be
calculated in accordance with the scheme,

(c) expressed as an amount of council tax to be paid (lower
than the amount which would be payable apart from the
20scheme) which is set out in the scheme or is to be calculated
in accordance with it, or

(d) the whole amount of council tax (so that the amount
payable is nil).

Other matters

5 (1) 25The regulations may require each scheme to state—

(a) the procedure by which a person may apply for a
reduction under the scheme;

(b) the procedure by which a person can make an appeal
under section 16 against any decision which affects the
30person’s entitlement to a reduction under the scheme or
the amount of any reduction to which the person is
entitled;

(c) the procedure by which a person can apply to the relevant
billing authority for a reduction under section 13A(1)(c).

(2) 35In sub-paragraph (1)(c), the relevant billing authority for any
dwelling to which the scheme applies is the billing authority in
whose area the dwelling is situated.

(3) The regulations may prescribe requirements which must be met
by the procedure mentioned in sub-paragraph (1)(a) or (b).

6 (1) 40The regulations may—

(a) require other matters to be included in schemes;

(b) allow schemes to make provision that is equivalent to
provision made by a relevant enactment, or provision that
is capable of being made under a relevant enactment, with
45such modifications as specified authorities think fit;

(c) prescribe the procedure which a specified authority must
follow when making a scheme (including requirements

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regarding consultation and other steps to be taken before
and after making the scheme);

(d) require or allow functions conferred by the regulations to
be exercised by specified authorities jointly with other
5authorities;

(e) prescribe a default scheme which is to take effect, if a
specified authority fails to make a scheme in accordance
with the regulations, in respect of dwellings to which that
scheme would have applied;

(f) 10impose requirements on specified authorities relating to
the review, revision or replacement of schemes;

(g) enable specified authorities to make reasonable charges for
the supply of copies of documents relating to schemes;

(h) require specified authorities to provide to the Welsh
15Ministers information about schemes.

(2) In particular, the regulations may under sub-paragraph (1)(a) set
out provision to be included in schemes, and a default scheme
prescribed under sub-paragraph (1)(e) may make provision, that
is equivalent to—

(a) 20provision made by a relevant enactment, or

(b) provision that is capable of being made under a relevant
enactment,

with such modifications as the Welsh Ministers think fit.

(3) For the purposes of sub-paragraphs (1)(b) and (2), each of the
25following enactments as it had effect on the day on which the
Local Government Finance Act 2012 was passed is a “relevant
enactment”—

(a) sections 131 to 133 of the Social Security Contributions and
Benefits Act 1992 (council tax benefit);

(b) 30sections 134 to 137 of that Act (general provisions about
income-related benefits) so far as applying in relation to
council tax benefit;

(c) section 1 of the Social Security Administration Act 1992
(entitlement to benefit dependent on claim) so far as
35applying in relation to council tax benefit;

(d) section 6 of that Act (regulations about council tax benefit
administration);

(e) sections 32 to 34 of the Welfare Reform Act 2007 (benefit
for persons taking up employment) so far as applying in
40relation to council tax benefit.

Transitional provision

7 (1) The regulations may make such transitional provision regarding
the commencement of schemes as the Welsh Ministers think fit.

(2) Such provision may include, in particular, provision for and in
45connection with treating a person who is or was in receipt of
council tax benefit, or who makes or has made a claim for that
benefit, as having made an application for a reduction under a
scheme.

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Guidance

8 In exercising any function relating to schemes, a specified
authority must have regard to any guidance issued by the Welsh
Ministers.

5Part 2 Other amendments

LGFA 1988

2 In Part 1 of Schedule 11 to the LGFA 1988 (the Valuation Tribunal for
England), after paragraph A18 insert—

10Power for member of First-tier Tribunal to act as member of the Tribunal

A18A (1) A member of the First-tier Tribunal (an “FTT member”) may act as
a member of the Valuation Tribunal for England.

(2) An FTT member may only act as a member of the Tribunal—

(a) at the request of the President and with the approval of the
15Senior President of Tribunals,

(b) in relation to an appeal that relates, in whole or in part, to
a council tax reduction scheme made or having effect as if
made by a billing authority in England, and

(c) if the FTT member is not disqualified from being, or acting
20as, a member of the Tribunal.

(3) A request under sub-paragraph (2)(a)—

(a) may relate to a particular appeal or to appeals of a
particular kind,

(b) may be made only if the President thinks that FTT
25members are likely to have particular expertise that is
relevant to the determination of the appeal, or to appeals
of the kind, to which it relates.

(4) An approval under sub-paragraph (2)(a) may relate to a particular
appeal or to appeals of a particular kind.

(5) 30The President may withdraw a request at any time; and an FTT
member acting as a Tribunal member in response to a request
must cease to do so if it is withdrawn.

(6) References in this Schedule and in regulations made under
paragraph A19 to a member of the Tribunal include an FTT
35member acting as a member of the Tribunal.

(7) But sub-paragraph (6) does not apply—

(a) to paragraph A7, A8, A9, A10 or A12 (which make
provision about the appointment and removal of, numbers
of, and payments to, members of the Tribunal);

(b) 40to regulations under paragraph A19, if and to extent that
the regulations provide that it does not apply.

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(8) The Valuation Tribunal Service may make payments to the Lord
Chancellor in respect of the expenditure incurred by the Lord
Chancellor in paying remuneration, allowances or expenses to an
FTT member whilst acting as a member of the Tribunal.

(9) 5In this paragraph—

(a) references to an appeal include a review by the Tribunal of
a decision made by it on an appeal,

(b) “council tax reduction scheme” has the same meaning as in
Part 1 of the Local Government Finance Act 1992 (see
10section 13A(9) of that Act).

LGFA 1992

3 The LGFA 1992 is amended as follows.

4 In section 10(1) (basic amount payable), for “13” substitute “13A”.

5 (1) Section 66 (matters to be questioned only by judicial review) is amended as
15follows.

(2) After subsection (2)(b) insert—

(ba) a council tax reduction scheme, or any revision of such a
scheme;.

(3) In subsection (3), for “(b) to (e)” substitute “(b) or (c) to (e)”.

6 20In section 67 (functions to be discharged only by authority), after subsection
(2)(a) insert—

(aa) making or revising a council tax reduction scheme under
section 13A(2);.

7 (1) In Schedule 2 (administration), paragraph 21 (application of Schedule to
25cases where section 13A applies) is amended as follows.

(2) For sub-paragraph (1) substitute—

(1) This paragraph applies where—

(a) a billing authority in England or a specified authority
(within the meaning of Schedule 1B) in Wales makes a
30council tax reduction scheme, or

(b) a billing authority exercises the power under section
13A(1)(c) by determining a class of case in which liability
is to be reduced.

(3) In sub-paragraphs (2) and (3), after “Where” insert “the scheme or”.

35Local Government Act 2003 (c. 26)2003 (c. 26)

8 The Local Government Act 2003 is amended as follows.

9 Omit section 76 (insertion of section 13A of the LGFA 1992).

10 In section 105(2)(aa) (functions of the Valuation Tribunal Service: payments
to members of the Valuation Tribunal for England), after “A14” insert “or
40A18A(8)”.