The Council Tax (Reductions for Disabilities) (Amendment) Regulations 1999
Section 10 of the Local Government Finance Act 1992 provides for the calculation of the basic amount that a person is liable to pay by way of council tax. The Council Tax (Reductions for Disabilities) Regulations 1992 make different provision where the dwelling in respect of which a person is liable to council tax is the sole or main residence of a person who is substantially and permanently disabled, and the dwelling satisfies certain conditions. The council tax bill of a person to whom the Regulations apply is calculated as if the dwelling in respect of which his liability arises was in a lower valuation band than is in fact the case.