The Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990

law://uk/uksi/1990/156@2026-11-12

Contents

1Citation, commencement and interpretation#

(1)These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990 and shall come into force on 7th February 1990.

(2)In these Regulations–• “the Act” means the Local Government Finance Act 1988;• “appropriate levying body” in relation to an English charging authority means a passenger transport authority, the Broads Authority or the National Rivers Authority, insofar as the authority has power to issue a levy to the charging authority, or has power to issue a levy to a county council having power to issue a precept to the charging authority;• “charging authority” does not include a special authority;• “community charge demand notice” means a demand notice within the meaning of Part III of the Community Charges (Administration and Enforcement) Regulations 1989 which is given by an English charging authority (including such a notice given pursuant to the Community Charges (Co-owners) Regulations 1990);• “the distribution report” means the report entitled the Revenue Support Grant Distribution Report (England) made on 20th December 1989 by the Secretary of State for the Environment under section 80 of the Act;• “rate demand notice” means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 which is given by an English charging authority (including such a notice given pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (joint owners and occupiers));• “the relevant charge” in relation to a notice and a charging authority means the amount set by the authority under section 32, 34 or 35 of the Act which is applicable to the notice, or which would be so applicable but for any provision of the Personal Community Charge (Relief) (England) Regulations 1990;• “the relevant year” in relation to a notice means the chargeable financial year to which the demand for payment made by it relates;• “the special grant report” means the report made on 20th December 1989 by the Secretary of State for Education and Science and on 21st December 1989 by the Secretary of State for the Environment under section 146 of the Local Goverment and Housing Act 1989; and• “specific grants” means grants or subsidies which fall to be credited to revenue account and which are paid out of monies provided by Parliament, other than grants or subsidies which fall to be paid into a collection fund under section 90(1) of the Act.

2Form and content of demand notices, etc.#

(1)A community charge demand notice shall–

(a)where it relates to a personal community charge and the amount demanded under it is not calculated by reference to section 13 of the Act, be in the form specified as (and accordingly contain the matters specified in) form A in Part I of Schedule 1,

(b)where it relates to a personal community charge and the amount demanded under it is calculated by reference to section 13 of the Act, be in the form specified as (and accordingly contain the matters specified in) form B in that Part;

(c)where it relates to a standard community charge, be in the form specified as (and accordingly contain the matters specified in) form C in that Part;

(d)where it relates to a collective community charge, be in the form specified as (and accordingly contain the matters specified in) form D in that Part.

(2)Part II of Schedule 1 (calculation and identification of certain matters to be contained in community charge demand notice) and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of Part I of that Schedule.

(3)A rate demand notice shall contain the matters mentioned in Schedule 2.

(4)An English charging authority must supply the information mentioned in Part I of Schedule 3 when it serves a community charge demand notice, and must supply the information mentioned in part II of that Schedule when it serves a rate demand notice; and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of those Parts I and II.

3Invalid notices#

(1)Where–

(a)a notice is invalid because it does not comply with regulation 2(1),

(b)the failure so to comply was due to a mistake, and

(c)the amounts required to be paid under the notice were demanded in accordance with Part III of the Community Charges (Administration and Enforcement) Regulations 1989 (as may be applied in any case by the Community Charges (Co-owners) Regulations 1990),

the requirement to pay those amounts shall nevertheless have effect as if the notice were valid.

(2)Where a requirement to pay an amount under an invalid notice has effect by virtue of paragraph (1), the charging authority which issued the notice shall as soon as practicable after the mistake is discovered issue to the chargeable person concerned a document in the form which the notice would have taken (and containing the matters it would have contained) if it had complied with regulation 2(1).

(3)Where–

(a)a notice is invalid because it does not comply with regulation 2(3),

(b)the failure so to comply was due to a mistake, and

(c)the amounts required to be paid under the notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as may be applied in any case by Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990,

the requirement to pay those amounts shall nevertheless have effect as if the notice were valid.

(4)Where a requirement to pay an amount under an invalid notice has effect by virtue of paragraph (3), the charging authority which issued the notice shall as soon as practicable after the mistake is discovered issue to the ratepayer concerned a statement of the matters which were not contained in the notice and which should have been so contained.

4Supply of information by precepting authorities#

(1)In order that an English charging authority may fulfil the duty under regulation 2 to have matters contained in a community charge demand notice issued by it in relation to a chargeable financial year, and to supply information with such a notice or a rate demand notice, subject to paragraphs (3) to (7) every English precepting authority shall, when it issues a precept to a charging authority for the year (whether original or substitute), supply the charging authority with the information specified in paragraph (2).

(2)The information is information, as regards the precepting authority and the precept concerned, as to–

(a)the estimates mentioned in paragraphs 1, 9, 10 and 11 of Part I of Schedule 3;

(b)the matters mentioned in paragraphs 3, 7 and 8 of that Part;

(c)the sum of the amounts of specific grants mentioned in paragraph 16(c) and (d) of Part II of Schedule 1 (after division of each such amount by the relevant population so mentioned);

(d)the sum of the amounts of fees, charges, other income and reserves mentioned in paragraph 17(c) and (d) of that Part (after division of each such amount by the relevant population so mentioned);

(e)the name of every appropriate levying body which has issued a levy to it that was taken into account in calculating the amount of the precept, together with the amount of the levy and information as to whether any of it was not treated as special expenses of the authority.

(3)Information need not be supplied by a precepting authority, as regards the issue of a precept for the chargeable financial year beginning in 1990, with respect to the matter mentioned in paragraph 7 of Part I of Schedule 3.

(4)Information need not be supplied by a precepting authority, as regards the issue of a precept for a financial year beginning in or after 1991, with respect to the estimates mentioned in paragraphs 1, 9 and 11 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a precept issued for the preceding financial year.

(5)Information need not be supplied when a substitute precept is issued to a charging authority if it is not one which would require the charging authority to set a substitute amount under section 35 of the Act; but if in such a case the charging authority subsequently notifies the precepting authority that it has set or proposes to set an amount for its personal community charge by reference to the substitute precept, the precepting authority shall (subject to paragraphs (3), (4), (6) and (7)) supply that information as regards the substitute precept as soon as practicable after that notification is given.

(6)Information need not be supplied by a precepting authority as regards the issue of a substitute precept for a financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of the issue of the earlier precept for the first-mentioned financial year.

(7)Information need not be supplied by a precepting authority if, by virtue of the proviso to the definition of “relevant precepting authority” in paragraph 8 of Part III of Schedule 3, it would not fall to be supplied by the charging authority when it serves a demand notice.

5Supply of information by the Secretary of State#

In order that an English charging authority may fulfil the duty under regulation 2 to have matters contained in a community charge demand notice issued by it in relation to a chargeable financial year, the Secretary of State shall, as soon as practicable after he has made the calculation of revenue support grant for the year for the authority under section 82 of the Act, supply the charging authority with information as to the amount of–

(a)the community charge for standard spending mentioned in paragraph 1 of Part II of Schedule 1; and

(b)the standard spending assessments per head mentioned in paragraph 11 of that Part for the charging authority, and (subject to paragraph 2(5) of Part III of that Schedule) for each appropriate precepting authority, being the assessments per head for the whole of their areas or (as the case may be) for every part of their areas for which there are different such assessments per head.

6Supply of information by levying bodies#

(1)In order that an English charging authority may fulfil the duty under regulation 2 to supply information with a community charge or rate demand notice issued by it in relation to a chargeable financial year, subject to paragraphs (6), (7) and (9) every appropriate levying body shall, when it first issues a levy to an English county council or an English charging authority for the year, supply the charging authorities to which the county council concerned has power to issue a precept and in whose areas the body carries out functions, or (as the case may be) the charging authority to which the levy is issued, with the information specified in paragraph (5).

(2)In order that an English charging authority may fulfil the duty mentioned in paragraph (1), subject to paragraphs (6), (7) and (9) an appropriate levying body shall, after it has first issued a levy to an English county council for a year, supply any charging authority to which paragraph (1) does not apply, but which notifies the body that it has set or proposes to set an amount for its personal community charge by reference to the levy, with the information specified in paragraph (5).

(3)In order that an English charging authority may fulfil the duty mentioned in paragraph (1), subject to paragraphs (6) to (9) an appropriate levying body shall, after it has issued a substitute levy for a year, supply any charging authority which notifies the body that it has set or proposes to set an amount for its personal community charge by reference to the substitute levy, with the information specified in paragraph (5).

(4)Information shall be supplied under paragraph (2) or (3) as soon as practicable after the notification is given.

(5)The information is information, as regards the appropriate levying body and the levy concerned, as to–

(a)the estimates mentioned in paragraphs 2, 9, 10 and 11 of Part I of Schedule 3; and

(b)the matters mentioned in paragraphs 3 and 7 of that Part.

(6)Information need not be supplied by an appropriate levying body, as regards the issue of a levy for the financial year beginning in 1990, with respect to the matter mentioned in paragraph 7 of Part I of Schedule 3.

(7)Information need not be supplied by an appropriate levying body, as regards the issue of a levy for a financial year beginning in or after 1991, with respect to the estimates mentioned in paragraph 2, 9 and 11 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a levy issued for the preceding financial year.

(8)Information need not be supplied by an appropriate levying body as regards the issue of a substitute levy for a financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of an earlier levy for the first-mentioned financial year.

(9)Information need not be supplied by an appropriate levying body if, by virtue of the proviso to the definition of “relevant levying body” in paragraph 8 of Part III of Schedule 3, it would not fall to be supplied by the charging authority when it serves a demand notice.

(10)The circumstances in which the personal community charge of a charging authority is to be treated as set by reference to a levy for the purposes of paragraphs (2) and (3) include the setting of the charge by reference to an amount included in a precept, where the amount is attributable to a levy.

7Transitional provision#

(1)Subject to paragraph (3), where a precept or levy has been issued before the day on which these Regulations come into force (“the relevant day”), the information which would have been supplied to a charging authority under regulation 4 or 6 if the regulations were then in force shall be supplied within 7 days of the relevant day.

(2)Subject to paragraph (3), as regards information to be supplied under regulation 5 with respect to the year beginning in 1990, references in that regulation to the making of the calculation of revenue support grant for the year shall be construed as references to the relevant day.

(3)Information need not be supplied under paragraph (1) or (2) on or after the relevant day if it was supplied voluntarily before that day.

Schedule 1

Part I · Form and contents of community charge demand notice

Part II · Calculation and identification of certain matters to be contained in community charge demand notice

(1)The amount of the community charge for standard spending as calculated by the Secretary of State in accordance with paragraph 2.5 of the distribution report (or in accordance with any equivalent provision of any later report made by him under section 80 of the Act and approved by resolution of the House of Commons), as that amount is last notified by him to the charging authority.

(2)

(1)An amount for the charging authority equal to the aggregate for the authority of–

(a)the amout of every item which, pursuant to section 33(3)(b) of the Act, represents special expenses of the authority for the relevant year relating to a part of the area of the authority relevant to the notice concerned, and which is to be provided for under the relevant charge or by such other means as are mentioned in section 32(3) of the Act, divided by the relevant population of the part for the item in question; and

(b)such portion of the amount last calculated by the charging authority for the relevant year under section 95(4) of the Act as is not to be provided for as special expenses for that year pursuant to section 33(3)(b) of the Act, divided by the relevant population of its area.

(2)An amount for each appropriate precepting authority equal to the aggregate for it of–

(a)insofar as its precept or a portion of it issued to the charging authority relates only to a part of the area of the charging authority (being a part relevant to the demand notice concerned), the amount of the precept or (as the case may be) every such portion, divided by the relevant population of that part for the precept or portion in question; and

(b)insofar as its precept or a portion of it issued to the charging authority relates to all of the area of the charging authority, the amount of the precept or (as the case may be) the portion, divided by the relevant population of that area.

(3)An amount representing the unadjusted amount of revenue support grant per head, being the amount by which the sum of the standard assessments per head mentioned in paragraph 11 for the notice (after rounding in accordance with paragraph 8(1) of Part III) as last notified by the Secretary of State exceeds the sum of–

(a)the amount mentioned in paragraph 1 last notified by him (after such rounding), and

(b)the amount found in accordance with paragraph 4 (after such rounding).

(4)The amount found by dividing the amount notified to the charging authority under paragraph 9(8) of Schedule 8 to the Act in respect of the relevant year by the relevant population of its area.

(5)The amount by which the sum of the amounts calculated under paragraph 2 (after rounding in accordance with paragraph 8(1) of Part III) exceeds the sum of the amounts found in accordance with paragraphs 3 and 4 (after such rounding).

(6)The amount found by dividing the amount of any adjustment to the amount of revenue support grant payable to the charging authority with respect to the relevant year pursuant to any report approved under section 84(5) of the Act by the relevant population of its area.

(7)The amount found by dividing the amount of low rateable value areas grant which may be paid to the charging authority for the relevant year in accordance with the special grant report by the relevant population of its area.

(8)The amount found by dividing the amount of Inner London education grant which may be paid to the charging authority for the relevant year in accordance with the special grant report by the relevant population of its area.

(9)The amount of any adjustment necessary so that the amount calculated under paragraph 5, after addition or deduction (as the case may be) of any amount calculated under paragraph 6 (as rounded in accordance with paragraph 8(1) of Part III), and after addition of any amount calculated under paragraphs 7 and 8 so rounded, is equal to the amount mentioned in paragraph 10.

(10)The relevant charge.

(11)The standard spending assessment per head for the charging authority and (subject to paragraph 2(5) of Part III) for each appropriate precepting authority, being the amount of the assessment per head applicable to the whole of the area of the charging or precepting authority concerned, or (as the case may be) to the part of the area of the precepting authority concerned which is relevant to the notice, as calculated by the Secretary of State and last notified by him to the charging authority.

(12)The amount which is demanded under the notice in respect of the community charge concerned, or (if any amounts fall to be shown in a notice under paragraph 13, 14 or 15) which would be demanded in respect of it but for the reductions or increase represented by the amounts so shown.

(13)The amount by which the amount demanded under the notice is less than it would otherwise be by virtue of that amount being calculated by reference to regulations under section 13A of the Act (disregarding any reduction or assumed reduction arising or which would have arisen in consequence of any such provision as is mentioned in paragraph 14).

(14)The amount of any reduction in the amount demanded under the notice which is attributable to a reduction, or assumed or expected reduction, in the amount a person is liable to pay in respect of the community charge concerned as it has effect for the relevant year in consequence of any provision included in regulations under section 31A(1) of the Social Security Act 1986.

(15)The amount of any addition to the amount demanded under the notice which is attributable to excess community charge benefit which is being recovered in the manner described in section 31D(3)(b) of that Act.

(16)An amount equal to the aggregate of–

(a)the amount of any specific grants which the charging authority received or expects to receive in respect of the relevant year, which it took into account in last making its calculation under section 95(3) of the Act for that year, and which it proposes to apply to defray special expenses for a part of its area relevant to the demand notice concerned, divided by the relevant population of that part;

(b)the amount of any specific grants which the charging authority received or expects to receive in respect of the relevant year, which it took into account in last making its calculation under section 95(3) of the Act for that year, and which it does not propose to apply to defray its special expenses, divided by the relevant population of its area;

(c)the amount of any specific grants which each relevant precepting authority received or expects to receive in respect of the relevant year, which it took into account in calculating the amount of its precept, and which it proposes to apply to defray special expenses for a part of its area relevant to the demand notice concerned, divided by the relevant population of that part; and

(d)the amount of any specific grants which each relevant precepting authority received or expects to receive in respect of the relevant year, which it took into account in calculating the amount of its precept, and which it does not propose to apply to defray its special expenses, divided by the relevant population of its area.

(17)An amount equal to the aggregate of–

(a)the amount of any fees, charges or other income (but not specific grants) which the charging authority received or expects to receive in respect of the relevant year, or of any reserves which it used or expects to use in respect of that year, being an amount which it took into account in last making its calculation under section 95(3) of the Act for the year, and which it proposes to apply to defray special expenses for a part of its area relevant to the notice concerned, divided by the relevant population of that part;

(b)the amount of any fees, charges or other income (but not specific grants) which the charging authority received or expects to receive in respect of the relevant year, or of any reserves which it used or expects to use in respect of that year, being an amount which it took into account in last making its calculation under section 95(3) of the Act for the year, and which it does not propose to apply to defray its special expenses, divided by the relevant population of its area;

(c)the amount of any fees, charges or other income (but not specific grants) which each relevant precepting authority received or expects to receive in respect of the relevant year, or of any reserves which it used or expects to use in respect of that year, being an amount which it took into account in last calculating the amount of its precept for that year, and which it proposes to apply to defray special expenses for a part of its area relevant to the notice concerned, divided by the relevant population of that part; and

(d)the amount of any other fees, charges or other income (but not specific grants) which each relevant precepting authority received or expects to receive in respect of the relevant year, or of any reserves which it used or expects to use in respect of that year, being an amount which it took into account in last calculating the amount of its precept for that year and which it does not propose to apply to defray its special expenses, divided by the relevant population of its area.

Part III · Interpretation,etc

(1)References in paragraph 2(2) of Part II to a precept of an appropriate precepting authority are references to the precept by reference to which the charging authority set the relevant charge; save that–

(a)if the charging authority set that charge by reference to an amount included under section 37(3), (4) or (8) of the Act in respect of the appropriate precepting authority, the references are references to the amount included under those provisions, or

(b)if, at the time the charging authority sets that charge, an appropriate precepting authority has not issued a precept for the relevant year and no such amount as is mentioned in paragraph (a) was included, or if no portion of a precept (or no such amount as is mentioned in paragraph (a)) for an appropriate precepting authority by reference to which the charging authority last set an amount under sections 32, 34 or 35 of the Act for the relevant year relates to a part of the charging authority’s area relevant to the notice concerned, the amount mentioned in that paragraph 2(2) for the appropriate precepting authority is to be treated as 0.

(2)

(1)As regards–

(a)an appropriate precepting authority which is neither a county council whose area falls partly inside and partly outside the Metropolitan Police District nor the Receiver for the Metropolitan Police District, or

(b)a charging authority,

for the purposes of paragraph 11 of Part II there is (subject to sub-paragraph (5)) to be a standard spending assessment per head for the whole of its area to be calculated by the Secretary of State and notified by him, found by him by dividing the standard spending assessment of the authority (calculated in accordance with paragraphs 3.1 to 3.58 and 4.1 of the distribution report) by the relevant population of its area.

(2)As regards the Receiver for the Metropolitan Police District or a county council whose area falls partly inside and partly outside the Metropolitan Police District, for the purposes of paragraph 11 of Part II there are to be different standard spending assessments per head for the part of its area for which expenses are treated as special expenses for the purposes of grant distribution (as described in Part II of Annex E of the distribution report) and for the part for which no such expenses are so treated, calculated in accordance with sub-paragraphs (3) and (4).

(3)The standard spending assessment per head for the part of the area of the authority concerned for which there are expenses treated as mentioned in sub-paragraph (2) is to be found by–

(a)taking the standard spending assessment for the authority calculated in accordance with paragraphs 3.1 to 3.58 and 4.1 of the distribution report;

(b)taking the elements of that assessment which are applicable to those expenses and dividing them by the population of the part;

(c)taking the elements of that assessment which are not so applicable and dividing them by the population of its area; and

(d)adding the amounts found under paragraphs (b) and (c).

(4)The standard spending assessment per head for the part of the area of the authority concerned for which there are no expenses treated as mentiond in sub-paragraph (2) is equal to the amount found under sub-paragraph (3)(c) above.

(5)For the purposes of sub-paragraph (1) and paragraph 11 of Part II, a charging authority, a parish council in the area of the authority, a chairman of a parish meeting for a parish in that area, and charter trustees (insofar as they carry out functions in that area) are together to have a single standard spending assessment per head for the area of the charging authority, calculated by reference to the standing spending assessment of that authority and the relevant population of its area.

(6)The population of part of the area of a precepting authority (“the relevant part”) for the purposes of sub-paragraph (3)(b) is the sum of the populations of the areas of charging authorities, or (as the case may be) of the parts of areas of charging authorities, which fall within the relevant part, being the populations of the areas or parts used for the purposes of grant distribution as described in paragraph 8 of Annex E of the distribution report.

(7)The population of the area of a precepting authority for the purposes of sub-paragraph (3)(c) is–

(a)in the case of the Receiver for the Metropolitan Police District, the sum of–

(i)the populations of the parts of areas of charging authorities comprised in the Metropolitan Police District as set out in paragraph 3 of that Annex, and

(ii)the relevant populations of the areas of charging authorities which are comprised wholly within that District;

(b)in the case of any other appropriate precepting authority, the relevant population of its area.

(8)References in this paragraph to a provision of the distribution report include references to any equivalent provision of a later report made under section 80 of the Act and approved by resolution of the House of Commons.

(3)References in paragraphs 16(c) and (d) and 17(c) and (d) of Part II–

(a)to a relevant precepting authority are references to a precepting authority which has issued a precept to the charging authority for the relevant year all or part of which was taken into account when the charging authority set the relevant charge; and

(b)to its precept are references to that precept.

(4)In Part II and this Part “appropriate precepting authority” means a precepting authority which has power to issue a precept to the charging authority concerned for the relevant year relating to all of the area of the charging authority or to a part of that area relevant to the notice concerned (whether it has in fact done so or not).

(5)For the purposes of Part II and this paragraph–

(a)the relevant population of the area of a charging authority is its relevant population notified under paragraph 4(4) of Schedule 12A to the Act(a) for the relevant year;

(b)the relevant population of a part of the area of a charging authority is its relevant population calculated by the authority for the relevant year under rules made under paragraph 6(2) of that Schedule or (as the case may be) which would be so calculated if the relevant population needed to be found for the purposes of section 69 of the Act for that year;

(c)the relevant population of the area of a precepting authority is the aggregate for the relevant year of the relevant populations of such of the areas, or the parts of the areas (as the case may be), of charging authorities as are comprised within the area of the precepting authority;

(d)the relevant population of a part of the area of a precepting authority (“the relevant part”) is the aggregate for the relevant year of the relevant populations of such of the areas, or the parts of the areas (as the case may be), of charging authorities as are comprised within the relevant part.

(6)Where a precepting authority does not know the relevant population of a part of its area for the purposes of paragraph 16(c) or 17(c) of Part II and regulation 4(2)(c) or (d), references in that paragraph 16(c) or 17(c) to the relevant population of the part are references to the estimate of the precepting authority of that population.

(7)References in Part II and this Part to a matter last done are references to it last done before the issue of the notice concerned.

(8)

(1)The following amounts shall be rounded up or down (as the case may be) to the nearest whole penny–

(a)the amount mentioned in paragraph 1 of Part II which is to be notified by the Secretary of State and contained in a notice;

(b)an aggregate amount mentioned in paragraph 2(1) and (2) of that Part for an authority which is to be contained in a notice;

(c)an amount found in accordance with paragraphs 4 and 6 to 8 of that Part which is to be contained in a notice;

(d)the standard spending assessments per head found in accordance with paragraph 2 above which are to be notified by the Secretary of State and contained in a notice pursuant to paragraph 11 of Part II; and

(e)an aggregate amount mentioned in paragraphs 16 and 17 of that Part for an authority which is to be contained in a notice.

(2)Where the amount mentioned in paragraph 1 of Part II is required under Part I to be rounded to the nearest whole pound, it shall (after rounding under sub-paragraph (1)(a) above) be further rounded to that nearest pound.

(3)Where an amount which falls to be rounded to the nearest whole penny is an amount which is an exact multiple of a half penny, it shall be rounded down.

(4)Where an amount which falls to be rounded to the nearest whole pound is an amount which is an exact multiple of 50 pence, it shall be rounded down.

Schedule 2 · Matters to be contained in rate demand notice

(1)A statement of the address and description of each hereditament to which the notice relates (“relevant hereditament”) as it appears in the local non-domestic rating list of the authority.

(2)A statement of the rateable value shown in the list of each relevant hereditament.

(3)A statement of the non-domestic rating multiplier applicable for the relevant year.

(4)A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the notice, it was understood or assumed that the conditions mentioned in section 45(1) of the Act were or would be fulfilled in relation to any relevant heredidament, and a statement that as regards those days the chargeable amount is one half of that which it would be if the ratepayer were in occupation of the hereditament.

(5)A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the notice, it was understood or assumed that–

(a)the chargeable amount would fall to be calculated under section 43(5) or 45(5) of the Act,

(b)the chargeable amount would fall to be calculated under section 43(4) or (5) of the Act as modified by paragraph 9 of Schedule 7A to the Act,

(c)the chargeable amount would fall to be calculated by reference to section 44(2) and (2A) of the Act as substituted by section 44A(7) or (9) of the Act, or

(d)rules under section 47(1)(a) or 58(3)(a) of the Act would apply;

together with a statement of the manner in which the chargeable amount for those days was calculated and of the amount by which the aggregate amount demanded under the notice is reduced or increased as compared with the amount which would have been demanded if section 43(4), without modification, and (so far as is relevant) section 44(2) without substitution, or (as the case may be) section 45(4), applied to the calculation of the chargeable amount for those days.

(6)Explanatory notes in the following terms–“The rateable value of most non-domestic property is fixed by the Inland Revenue valuation officer.It normally represents the annual rent for which in his opinion the property could have been let on the open market calculated at 1st April 1988 values. For composite properties which are partly domestic and partly non-domestic the rateable value relates to the non-domestic use only.If the ratepayer disagrees with the value he may at any time before 1st October 1990 propose to the valuation officer that it be changed. After that date a proposal by the ratepayer to change the value may only be made in certain circumstances. The valuation officer may alter the value if he believes that the circumstances of the property have changed. If in any case the ratepayer and the valuation officer do not agree, the matter will be referred as an appeal to the Valuation and Community Charge Tribunal. Further information about how to propose a change in a rateable value is available from valuation offices.The local rating list is a list of values of all property in respect of which rates are paid to the local authority. It is prepared and kept up to date by the valuation officer. Copies are held at valuation offices and the offices of the charging authority, where it may be inspected by the public.The national non-domestic rating multiplier is the rate in the pound by which, outside the City of London, the rateable value is multiplied to produce the annual rate bill for the property. The multiplier for 1990/91 was set by the Government so as to raise from private businesses and the nationalised industries broadly the same total amount in rates in real terms as in 1989/90. In subsequent years the multiplier may rise by the amount of the increase in the retail prices index or such lesser amount as the Government may determine.Transitional arrangements will operate between 1990/91 and 1994/95 in order to phase in the effect of the new non-domestic rating system introduced on 1st April 1990. The arrangements may be extended beyond 1994/95. The following is a brief description of the arrangements as they apply outside the City of London.For 1990/91, with some exceptions, no rate bill will rise by more than 20% in real terms where the property has a rateable value of £10,000 or more on 1st April 1990 (£15,000 or more in Greater London), or by more than 15% in real terms where the rateable value on 1st April is below these thresholds. To determine whether the transitional arrangements apply, the new rate bill is compared with the rate bill in 1989/90 (calculated, for most properties, by multiplying the general rate poundage by the rateable value of the property on 15th February 1989) increased by 20% or 15% as the case may be and further increased by thE annual rise in the retail prices index at September 1989 (7.6%). Where the new bill exceeds this transitional limit, the limit applies.For subsequent years up to 1994/95, the transitional arrangements will continue to apply to a property if the full rate bill for that year exceeds the transitional bill for the previous year plus 20% or 15% as above and adjusted by the annual increase in the retail prices index at September in the previous year.Transitional protection will cease if at any time the ratepayer changes (or, where there are joint owners or occupiers, where all of them have changed) and the full bill will then become payable.For 1990/91, again with some exceptions, no rate bill will fall by more than 10. 5% in real terms where the property has a rateable value of £10,000 or more on 1st April 1990 (£15,000 or more in Greater London), or by more than 15.5% in real terms where the rateable value on 1st April is below these thresholds. To determine whether the transitional arrangements apply, the new rate bill is compared with the 1989/90 bill (calculated as for properties with higher bills) first reduced by 10.5% or 15.5% as the case may be and then increased by the rate of inflation (7.6%). Where the full new rate bill is below this transitional limit, the limit applies.For 1991/92 the transitional arrangements will continue to apply if the full rate bill for the year is lower than the transitional bill for the previous year minus a given percentage and adjusted for inflation. The percentage will be 13% for properties above the rateable value thresholds mentioned above and 18% for other properties, and inflation will be measured as for properties facing higher bills. For subsequent years the appropriate percentages have not yet been fixed.In order to establish whether the above transitional rules apply to composite properties, the valuation officer has assessed the non-domestic proportion of the 1989 rateable value. If the ratepayer disagrees with this apportionment he may appeal against it. Further information may be obtained from valuation officers.The transitional arrangements do not apply to properties with a rateable value on 1st April 1990 below £500, with the exception of hereditaments consisting of advertising rights.In calculating whether the transitional arrangements apply all rate reliefs are left out of account and it is assumed that the property is subject to full rather than empty property rates.There are special rules to deal with changes in the rateable value of the property on or after 1st April 1990 or where existing properties merge or split. Further information about these and other aspects of the transitional arrangements may be obtained from the charging authority.Non-domestic properties which are unoccupied may be liable to empty property rates. Rates are charged at 50% of the full rate bill or of the transitional bill where the transitional arrangements apply. Liability begins after the property has been empty for 3 months. Certain types of property, for instance factories and warehouses, are exempt from empty property rates. There are special rules for cases where part of a property is left temporarily unoccupied.Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes (or, if unoccupied, it appears that when next in use will be wholly or mainly used for these purposes). Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply. Charging authorities have discretion to remit all or part of the remaining 20% of a charity’s bill on such property.Authorities also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit.Non-domestic rates collected by charging authorities (the Corporation of London, London borough councils, district councils and the Council of the Isles of Scilly) are, subject to certain special arrangements for the City of London, paid into a central pool, together with rates on certain properties which are collected by the Secretary of State and Crown contributions in aid of rates, which is redistributed to charging authorities in proportion to their population of community chargepayers. Authorities pay their share of redistributed rate income into a collection fund. Standard spending grant (otherwise known as revenue support grant) is also credited by the Government to the fund to support the spending of local authorities for the area, as is income from community charges. The fund is used to defray the expenditure of the charging authority and of other local authorities in the area, known as precepting authorities. The amount of standing spending grant is calculated on the basis that (subject to special arrangements in the early years sometimes called the “safety net”) a standard level of service can broadly be provided everywhere in England for the same community charge. As regards the City of London there are special arrangements in relation to business rate income to enable this to happen. The Government also provides specific grants to local authorities to help with particular kinds of spending.”

Schedule 3

Part I · Information to be supplied with community charge demand notices

(1)The estimate of the charging authority and of each relevant precepting authority of its gross expenditure and of its net expenditure for the relevant year and the preceding year for each class of service administered by the authority, and if the authority concerned administers more than one such class of service, a statement of the aggregate of its gross expenditure and the aggregate of its net expenditure for all the classes administered by it.

(2)The estimate of each relevant levying body of the aggregate of its gross expenditure and the aggregate of its net expenditure for the relevant year and the preceding year for the services administered by it.

(3)The amount allowed by the charging authority, and by each relevant precepting authority and relevant levying body, for contingencies and contributions to or from financial reserves in the making by it of the calculations under section 95(2) and (3) of the Act for the relevant year or in calculating the amount of its precept or levy for the year (as the case may be).

(4)The amount calculated by the charging authority for the relevant year under section 95(4) of the Act, and the amount of the precept or levy for the year of each relevant precepting authority and relevant levying body.

(5)A breakdown of how the relevant charge was arrived at, made by reference to–

(a)the amounts mentioned in paragraph 4 above;

(b)the amounts the charging authority estimates will be raised for the relevant year by those liable to pay personal, standard and collective community charges of the authority;

(c)the amount of revenue support grant payable to the charging authority with respect to the relevant year (or, if that amount falls to be adjusted under a report approved under section 84(5) of the Act, which would be so payable but for the report); and

(d)such other amounts as are mentioned in paragraphs 4 and 6 to 9 of Part II of Schedule 1 (but without dividing any amount by the relevant population of the area of the charging authority).

(6)The amount calculated by the charging authority for the year preceding the relevant year under section 95(4) of the Act, and the amount of the precept or levy for that preceding year of each relevant precepting authority and relevant levying body.

(7)The extent to which, in the opinion of the charging authority, and of each relevant precepting authority and relevant levying body, any difference between the amount mentioned in paragraph 4 and the amount mentioned in paragraph 6 for the authority is attributable to–

(a)inflation,

(b)differences in the grants received or expected to be received with respect to the year,

(c)changes in the quantity or quality of services provided by the authority or body, and

(d)differences in the income received or expected to be received by way of fees and other charges for its services with respect to the year.

(8)The amount allowed by the charging authority and by each relevant precepting authority for levies or special levies in the making of the calculation under section 95(2) of the Act for the relevant year or in calculating the amount of its precept (as the case may be).

(9)The estimate of the charging authority and of each relevant precepting authority and relevant levying body of the amount of its reserves at the end of the relevant year and the preceding year.

(10)The estimate of the charging authority and of each relevant precepting authority and relevant levying body of its capital expenditure to be incurred in the relevant year.

(11)The estimate of the charging authority and of each relevant precepting authority and relevant levying body of the average number of staff employed or to be employed by it with respect to the relevant year and the year preceding the relevant year (expressed in the case of part-time staff in full-time equivalents), and a general explanation by the authority concerned of the reason for any difference between the two.

(12)Where an amount is being recovered under the notice concerned in respect of a penalty but the person to whom the notice is issued has not previously been informed of the ground on which the penalty is imposed, a statement of that ground.

(13)Where the notice concerned is given in respect of a personal community charge, a general indication as to the circumstances in which an entitlement to community charge benefit may arise and as to how it may be claimed and the manner in which it is given, together with information (including an address and telephone number) as to the person to whom enquiries concerning its availability may be directed.

(14)Where the notice concerned is given in respect of a personal community charge, a general indication as to the circumstances in which an entitlement may arise for the liability in respect of the charge to be found in accordance with rules prescribed under section 13A(2) of the Act, and as to how the entitlement may be claimed, together with information (including an address and telephone number) as to the person to whom enquiries concerning the matter may be directed.

Part II · Information to be supplied with rate demand notices

(1)The information mentioned in paragraphs 1 to 11 of Part I above.

Part III · Interpretation,etc.

(1)For the purposes of paragraphs 1 and 2 of Part I–

(a)the gross expenditure of an authority or body in respect of a service for a year is the sum of all items of the authority charged to revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves,

(b)the net expenditure of an authority or body in respect of a service for a year is the residue of its gross expenditure in respect of the service for the year after deduction of specific grants, fees, charges and other income attributable to the service and credited to revenue account (but not reserves applied to the funding of the service), and

(c)the classes of service by reference to which estimates of gross and net expenditure are to be given under paragraph 1 of that Part are as follows–

(i)education;

(ii)social services;

(iii)highways;

(iv)police;

(v)fire;

(vi)planning and economic development;

(vii)recreation and tourism;

(viii)environmental health;

(ix)refuse collection and disposal;

(x)housing;

(xi)other services

(2)The estimates for the relevant year to be supplied pursuant to paragraphs 1, 2, 9, 10 and 11 of Part I when the charging authority serves a notice are estimates to be made by the authority at (or as soon as practicable after) the time of, or made for the purposes of, its calculations under section 95(2) or (3) of the Act, or (as the case may be) supplied by the relevant precepting authority or relevant levying body concerned at the time of the issue of or in connection with its precept or levy, being its calculations, or the precept or levy, by reference to which the charging authority set the relevant charge.

(3)Where the relevant year in relation to a notice is a financial year beginning in or after 1991, the estimates for the preceding year to be supplied pursuant to paragraphs 1, 2, 9 and 11 of Part I when the charging authority serves the notice are estimates made by the authority at (or as soon as practicable after) the time of, or made for the purposes of, its calculations under section 95(2) or (3) of the Act, or (as the case may be) supplied by the relevant precepting authority or relevant levying body concerned at the time of the issue of or in connection with its precept or levy, being its calculations, or the precept or levy, by reference to which the charging authority last set an amount under section 32, 34 or 35 of the Act for that preceding year.

(4)Where the relevant year in relation to a notice is the financial year beginning in 1990–

(a)the estimates for the preceding year to be supplied under paragraphs 1, 2 and 9 of Part I when the charging authority serves the notice are to be estimates especially made by the authorities or bodies concerned for the purpose; and

(b)the estimate for the preceding year to be supplied under paragraph 11 of that Part when the charging authority serves the notice is to be that made for the purposes of the authority last setting its general rate poundage for the financial year beginning in 1989 or (as the case may be) for the purposes of the authority or body concerned last issuing any precept or other demand for payment to a rating authority for the year.

(5)The calculation and precept mentioned in paragraphs 3, 4 and 8 of Part I and the levy mentioned in paragraphs 3 and 4 of that Part in connection with which information is to be supplied when a charging authority serves a notice is the calculation, precept or levy (as the case may be) of the authority or body concerned by reference to which the charging authority set the relevant charge.

(6)The calculation, precept and levy mentioned in paragraph 6 of Part I in connection with which information is to be supplied when a charging authority serves a notice is the calculation, precept or levy (as the case may be) of the authority or body concerned by reference to which the charging authority last set an amount under section 32, 34 or 35 of the Act for the year preceding the relevant year.

(7)Paragraphs 6 and 7 of Part I do not apply to a notice where the relevant year in relation to it is the financial year beginning in 1990.

(8)In Part I–• “relevant levying body” means an appropriate levying body which–(a) has issued a levy to the charging authority for the relevant year all or part of which was taken into account when the authority set the relevant charge, or(b) has issued a levy to a county council for the relevant year, where all or part of such of the precept of the council as is attributable to the levy was taken into account when the charging authority set the relevant charge,provided that in paragraphs 3, 9 and 11 of that Part it does not include the Broads Authority or the National Rivers Authority; and• “relevant precepting authority” means a precepting authority which has issued a precept to the charging authority for the relevant year all or part of which was taken into account when the charging authority set the relevant charge, provided that–(a) in paragraphs 3 and 7 to 11 of that Part it does not include a parish council, the chairman of a parish meeting or charter trustees; and(b) in paragraph 1 it does not include a parish council where the amount of that precept is not more than £100,000, or the chairman of a parish meeting or charter trustees.

(9)The circumstances in which the relevant charge or an amount last set is to be treated as set by reference to a levy for the purposes of paragraphs 2, 3, 5 and 6 above include the setting of the charge or amount by reference to an amount included in a precept, where the amount so included is attributable to a levy.

(10)For the purposes of Part II above, references in this Part to the relevant charge are a reference to the amount last set under section 32, 34 or 35 of the Act for the area of the charging authority or (as the case may be) for the part of its area within which the hereditament (or one of the hereditaments) in relation to which the notice is issued is situated, or within which the major part of that hereditament (or one of them) is situated; and notwithstanding regulation 5 of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, a rate demand notice for a year shall not be served before an amount has been set under section 32 of the Act for the year.

Contains public sector information licensed under the Open Government Licence v3.0.

The Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990

The Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990

1Citation, commencement and interpretation#

2Form and content of demand notices, etc.#

3Invalid notices#

4Supply of information by precepting authorities#

5Supply of information by the Secretary of State#

6Supply of information by levying bodies#

7Transitional provision#

Schedule 1

Part I · Form and contents of community charge demand notice

Part II · Calculation and identification of certain matters to be contained in community charge demand notice

Part III · Interpretation,etc

Schedule 2 · Matters to be contained in rate demand notice

Schedule 3

Part I · Information to be supplied with community charge demand notices

Part II · Information to be supplied with rate demand notices

Part III · Interpretation,etc.

Defined terms · 9

Key facts

Connections

History · 1 version

1Citation, commencement and interpretation#

2Form and content of demand notices, etc.#

3Invalid notices#

4Supply of information by precepting authorities#

5Supply of information by the Secretary of State#

6Supply of information by levying bodies#

7Transitional provision#

Schedule 1

Part I · Form and contents of community charge demand notice

Part II · Calculation and identification of certain matters to be contained in community charge demand notice

Part III · Interpretation,etc

Schedule 2 · Matters to be contained in rate demand notice

Schedule 3

Part I · Information to be supplied with community charge demand notices

Part II · Information to be supplied with rate demand notices

Part III · Interpretation,etc.