Reply To: Liability question

#286913
Julian Hobson
Participant

https://www.legislation.gov.uk/ukpga/1992/14/section/13A

In it’s simplest form:

A CT Scheme reduction is made under s13A(1)(b) s13(2) tells you how to make it.

A CT Reduction under s13A(1)(c) is made outside of the scheme – anybody that says the requirement to publish the availability of a discretionary reduction has to be a feature of the CT scheme means that a reduction under s13A(1)(c) is itself a scheme reduction is barking up the wrong tree (in my view)

You might as well be saying DHP is HB and we all know it isn’t. It can be awarded in addition to HB or UC housing costs but is a different animal just like a Discretionary Reduction is not a Reduction under a Council Tax Reduction Scheme