Needless to say this pile of rubbish gets praised by government agencies which should know better, including the National Fraud Authority, who make the Audit Commission look something like sensible. At least the Audit Commission employs lawyers, even if they appear to ignore them when convenient.
http://www.westberks.gov.uk/CHttpHandler.ashx?id=20998&p=0
11Discounts.
(1)The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—
(a)there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or
(b)there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.
(3)In this section F2... “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.
(4)No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.
(5)Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.
