Section 31A — Local Government Finance Act 1988: Nature of benefits.

Nature of benefits. 31A 1 In relation to England and Wales, regulations shall provide that where a person is entitled to a community charge benefit in respect of a charging authority’s personal community charge the benefit shall take such of the following forms as is prescribed in the case of the person—

a a payment or payments by the authority to the person;

b a reduction in the amount the person is liable to pay to the authority in respect of the charge as it has effect for the relevant chargeable financial year;

c both such payment or payments and such reduction.

2 In relation to Scotland, regulations shall provide that where a person is entitled to a community charge benefit in respect of a personal community charge determined by a regional, islands or district council the benefit shall take such of the following forms as is prescribed in the case of the person—

a a payment or payments to the person by the levying authority to which the charge is payable;

b a reduction in the amount the person is liable to pay in respect of the charge as it has effect for the relevant chargeable financial year;

c both such payment or payments and such reduction.

3 Regulations shall provide that where a person is entitled to a community charge benefit in respect of a contribution period the benefit shall take such of the following forms as is prescribed in the case of the person—

a a payment or payments by the relevant authority to the person;

b the reductions mentioned in subsection (4) below;

c both such payment or payments and such reductions.

4 The reductions are—

a a reduction in the amount the person is liable to pay to the charge payer in respect of the contribution period, and b a consequential reduction in the amount the charge payer is liable to pay in respect of the charge concerned as it has effect for the relevant chargeable financial year.

5 For the purposes of subsections (1) and (2) above the relevant chargeable financial year is the chargeable financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.

6 For the purposes of subsection (3) above the relevant authority is—

a in relation to England and Wales, the authority to which an amount is payable in respect of the collective community charge concerned under section 15 of the 1988 Act;

b in relation to Scotland, the levying authority to which the collective community charge is payable.

7 For the purposes of subsection (4) above the charge payer is—

a in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;

b in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.

8 For the purposes of subsection (4) above the relevant chargeable financial year is the chargeable financial year in which the contribution period falls.

9 Regulations under subsection (1), (2) or (3) above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and such provisions may include provisions amending or adapting provisions of the 1987 Act or the 1988 Act.