HC Deb 13 June 1967 vol 748 c52W
Sir F. Bennett

asked the Minister of Housing and Local Government what advice he has given to local authorities as to granting rate relief under Section 7(1) to applicants whose income in a given half-year lies outside eligible limits for relief solely because they receive in that period the whole of their annual income which, if divided between two half-yearly periods, would rank for relief.

Mr. MacColl

When asked my right hon. Friend has advised that the statute seems to require income which accrues annually to be counted as income for the assessment period in which it is received, but that where income accrues steadily throughout the year and is credited annually only for reasons of convenience the authority may properly apportion it between the two assessment periods. But the decision in any particular case is for the local authority, subject to any reference that might be made to the courts.

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