Commentary on Sections Council Tax Section 10: Council tax reduction schemes
39.Section 10 substitutes a new section 13A of the LGF A 1992 for the current section 13A (reductions by billing authority). New section 13A(1) provides-
	in the case of a dwelling situated in England, that a person’s liability to council tax is to be reduced in accordance with the billing authority’s council tax reduction scheme;
	in the case of a dwelling situated in Wales, that a person’s liability is to be reduced to the extent required by any council tax reduction scheme made in accordance with regulations made by Welsh Ministers; and
	in the case of a dwelling situated in England or Wales, that a person’s liability to council tax may be reduced to such extent as the billing authority thinks fit.
40.Billing authorities in England must make a council tax reduction scheme by 31 January 2013 and those schemes must relate to the financial year 2013-14 (new section 13A(2) and section 10(4)). The Secretary of State may alter the commencement of these provisions by amending the 31 January 2013 date or the 2013-14 financial year (section 10(5)).
41.The power in new section 13A(1)(c) – which is a restatement of the current law – can be exercised in particular cases or by determining a class of case and an authority can reduce a person’s liability to nil (new section 13A(6) and (7) ).