Rent Act 1977(1)
8. In section 78 (powers of rent tribunals on reference of contracts), after subsection (2) insert—
“(2A) In any case where under Part I of the Local Government Finance Act 1992 the lessor, or any person having any title superior to that of the lessor, is liable to pay council tax in respect of a hereditament (“the relevant hereditament”) of which the dwelling forms part, the tribunal shall have regard to the amount of council tax which, as at the date on which the reference to the tribunal was made, was set by the billing authority—
(a)for the financial year in which that reference was made, and
(b)for the category of dwellings within which the relevant hereditament fell on that date,
but any discount or other reduction affecting the amount of council tax payable shall be disregarded.
(2B) In subsection (2A) above—
(a)“hereditament” means a dwelling within the meaning of Part I of the Local Government Finance Act 1992,
(b)“billing authority” has the same meaning as in that Part of that Act, and
(c)“category of dwellings” has the same meaning as in section 30(1) and (2) of that Act.”.