Section 13A — Local Government Finance Act 1988: Reduced liability.

Reduced liability. 13A 1 The Secretary of State may make regulations as regards any case where—

a a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and b prescribed conditions are fulfilled.

2 The regulations may provide that the amount he is liable to pay shall be an amount which—

a is less than the amount it would be apart from the regulations, and b is found in accordance with prescribed rules.

3 This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.

4 The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit;

and in particular such factors may include all or any of the following—

a rates for a period before 1 April 1990;

b the circumstances of, or other matters relating to, the person concerned;

c an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

d such other amounts as may be prescribed or arrived at in a prescribed manner;

e the making of an application by the person concerned.

5 The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit;

and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.

6 Without prejudice to the generality of section 143(2) below, regulations under this section may include—

a provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;

b provision requiring him to lay the report before the House of Commons;

c provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;

d provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.

7 To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

a include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

b include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

8 In subsection (7) above “ social security instrument ” means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.