The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993

Contents

1Citation, commencement and interpretation#

(1)These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 and shall come into force on 15th February 1993.

(2)In these Regulations—• “the Act” means the Local Government Finance Act 1992;• “the 1988 Act” means the Local Government Finance Act 1988;• “the Administration Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992 ;• “appropriate levying body”, in relation to a billing authority, means a passenger transport authority, the Broads Authority or the National Rivers Authority, insofar as the authority has power—(a) to issue a levy to the billing authority, or(b) to issue a levy to a county council which has power to issue a precept to the billing authority;• “appropriate precepting authority”, in relation to a billing authority, means an authority which has power to issue a precept to the billing authority; and “appropriate local precepting authority” and “appropriate major precepting authority” shall be construed accordingly;• “billing authority” means an English billing authority;• “the Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 ;• “council tax demand notice” means a demand notice within the meaning of Part V of the Administration Regulations which is served by a billing authority;• “local precepting authority” means an authority specified in section 39(2)(c) to (e) of the Act;• “major precepting authority” has the meaning given by section 39(1) of the Act;• “rate demand notice” means a demand notice within the meaning of Part II of the Collection Regulations which is served by a billing authority (including such a notice served pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (joint owners and occupiers));• “the relevant tax”, in relation to a notice and a dwelling, means the amount (other than a nil amount) which, for the relevant year and for dwellings in the relevant valuation band, has been set by the billing authority for its area or (as the case may be) the part of its area in which the dwelling is situated;• “the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; and• “specific grants” means grants or subsidies which fall to be credited to a 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 pursuant to section 90(1) of the 1988 Act.

(3)Any reference in these Regulations to the relevant valuation band in relation to a dwelling is a reference to the valuation band shown as applicable to the dwelling—

(a)in the billing authority’s valuation list; or

(b)if no such list is in force—

(i)except in a case to which paragraph (4) applies, in the copy of the proposed list supplied to the authority under section 22(5)(b) of the Act;

(ii)in a case to which paragraph (4) applies, in information which for the purposes of this paragraph is relevant information.

(4)This paragraph applies where the listing officer supplies the authority with information relating to property shown in the proposed list (including information relating to the application to such property of article 3 or 4 of the Council Tax (Chargeable Dwellings) Order 1992); and such information is relevant information for the purposes of paragraph (3) to the extent that it differs from information contained in the proposed list.

2Application of Regulations#

These Regulations apply in relation to council tax demand notices and rate demand notices served by an English billing authority with respect to financial years beginning on or after 1st April 1993.

3Content of demand notices, etc.#

(1)Subject to paragraph (2), a council tax demand notice shall contain the matters specified in Schedule 1 hereto.

(2)Without prejudice to regulation 18(2) of the Administration Regulations, a council tax demand notice which is served on a person—

(a)after the end of the relevant year, and

(b)at the same time as a council tax demand notice relating to another financial year not then ended is served on him,

need not contain the matter specified in paragraph 16 of Schedule 1.

(3)A rate demand notice—

(a)served by the Common Council, shall contain the matters mentioned in Part II of Schedule 2;

(b)served by any other billing authority, shall contain the matters mentioned in Part I of that Schedule.

(4)Subject to paragraph (5), a billing authority must when it serves a council tax demand notice supply to the person on whom the notice is served the information mentioned in Part I of Schedule 3, and must when it serves a rate demand notice supply to the person on whom the notice is served the information mentioned in Part II of that Schedule; and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of those Parts I and II.

(5)Paragraph (4) does not apply when a council tax demand notice or a rate demand notice is served after the end of the relevant year.

(6)Nothing in this regulation requires a notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets shall be issued together, whether or not attached, so as to comprise one notice.

4Invalid notices#

(1)Where—

(a)a council tax demand notice is invalid because it does not comply with regulation 3(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 V of the Administration Regulations,

the requirement to pay those amounts shall apply as if the notice were valid.

(2)Where—

(a)a rate demand notice is invalid because it does not comply with sub-paragraph (a) of paragraph (3) of regulation 3 or, as the case may be, sub-paragraph (b) of that paragraph,

(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 Collection Regulations,

the requirement to pay those amounts shall apply as if the notice were valid.

(3)Where a requirement to pay an amount under an invalid notice subsists by virtue of paragraph (1) or (2), the billing authority shall as soon as practicable after the mistake is discovered issue to the liable person or ratepayer concerned a statement of the matters which were not contained in the notice and which should have been so contained.

5Supply of information by precepting authorities#

(1)In order that a billing authority may fulfil its obligations under regulation 3—

(a)every appropriate major precepting authority other than a county council shall, subject to paragraphs (5) to (7), when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraph (2);

(b)every appropriate major precepting authority which is a county council shall, subject to paragraphs (5) to (7), when it issues a precept as so mentioned, supply the billing authority with the information specified in paragraphs (2) and (3);

(c)every appropriate local precepting authority shall, subject to paragraphs (5) to (8), when it issues a precept as so mentioned, supply the billing authority with the information specified in paragraph (4).

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

(a)the estimates mentioned in paragraphs 1, 8 and 10 of Part I of Schedule 3; and

(b)the matters mentioned in paragraphs 4, 5, 6 and 9 of that Part.

(3)The information is information, as regards the county council and the precept concerned, as to—

(a)the matter mentioned in paragraph 7 of Part I of Schedule 3; and

(b)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 council.

(4)The information is information, as regards the precepting authority and the precept concerned, as to—

(a)the estimate mentioned in paragraph 1 of Part I of Schedule 3; and

(b)the matter mentioned in paragraph 3(1)(a) of that Part.

(5)Information need not be supplied as regards the issue of a precept for a financial year beginning on or after 1st April 1994, with respect to the estimates mentioned in paragraphs 1 and 10 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.

(6)Information need not be supplied when a substitute precept is issued to a billing authority if it is not one which would require the billing authority to set a substitute amount or amounts under section 31 of the Act; but if in such a case the billing authority subsequently notifies the precepting authority that it has set or proposes to set an amount or amounts for its council tax by reference to the substitute precept, the precepting authority shall (subject to paragraphs (5), (7), and (8)), supply that information as regards the substitute precept as soon as practicable after that notification is given.

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

(8)Information need not be supplied by a local 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 billing authority when it serves a demand notice.

6Supply of information by the Secretary of State#

(1)In order that a billing authority may fulfil its obligations under regulation 3, the Secretary of State shall as soon as practicable after the House of Commons has approved the finance report for the financial year concerned notify the billing authority of—

(a)the adjusted resident population of its area; and

(b)the adjusted resident population of the area of each authority which, as regards the billing authority, is an appropriate major precepting authority.

(2)For the purposes of paragraph (1)—• “the finance report”, in relation to a financial year, means the local government finance report for that year made by the Secretary of State under section 78A of the 1988 Act and approved by resolution of the House of Commons; and• “adjusted resident population”, in relation to an area and an authority, means the number determined by the Secretary of State for the area of that authority by reference to—(a) the estimate of the total resident population of the area supplied to him by the Registrar General for the purposes of the calculation of the amount to be paid to the authority by way of revenue support grant for the year in question ; and(b) such adjustment to that estimate as is in the opinion of the Secretary of State appropriate in consequence of any order under Part IV (changes in local government areas) of the Local Government Act 1972 which provides for the transfer, on the first day of that year, of an area from the area of one authority to that of another authority.

7Supply of information by levying bodies#

(1)In order that a billing authority may fulfil its obligations under regulation 3, subject to paragraph (7)—

(a)every appropriate levying body other than a passenger transport authority shall, when it first issues a levy to an English county council or a billing authority for a year, supply the billing 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 billing authority to which the levy is issued, with the information specified in paragraph (5); and

(b)every appropriate levying body which is a passenger transport authority shall, when it first issues a levy to a billing authority for a year, supply that authority with the information specified in paragraphs (5) and (6).

(2)In order that a billing authority may fulfil the obligations mentioned in paragraph (1), subject to paragraph (7), an appropriate levying body shall, after it has first issued a levy to an English county council for a year, supply any billing authority to which paragraph (1) does not apply, but which notifies the body that it has set or proposes to set an amount or amounts of council tax by reference to the levy, with the information specified in paragraph (5).

(3)In order that a billing authority may fulfil the obligations mentioned in paragraph (1), subject to paragraphs (7) and (8), an appropriate levying body shall, after it has issued a substitute levy for a year, supply any billing authority which notifies the body that it has set or proposes to set an amount or amounts of council tax by reference to the levy, with the information specified in paragraph (5) and, where the body is a passenger transport authority, paragraph (6).

(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 levying body and the levy concerned, as to—

(a)the estimate mentioned in paragraph 2 of Part I of Schedule 3; and

(b)the matters mentioned in paragraphs 3(1)(d), 5 and 6 of that Part.

(6)The information is information as regards the passenger transport authority and the levy concerned, as to the estimate mentioned in paragraph 10 of Part I of Schedule 3.

(7)Information need not be supplied as regards the issue of a levy for a financial year beginning in or after 1994, with respect to the estimates mentioned in paragraphs 2 and 10 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 as regards a substitute levy for a financial year insofar as it would be repetitive of information given in respect of the preceding financial year on the occasion of the issue of the earlier levy for the first-mentioned financial year.

(9)The circumstances in which an amount of council tax is to be treated as set by reference to a levy for the purposes of paragraphs (2) and (3) include the setting of the amount by reference to an amount included in a precept, where the amount is attributable to a levy.

Schedule 1 · Matters to be contained in council tax demand notices

(1)A statement of the name (if any) of the person to whom the notice is given .

(2)A statement of the day of issue of the notice.

(3)A statement of the period to which the notice relates.

(4)A statement of the address of the dwelling to which the notice relates (“the relevant dwelling”).

(5)A statement of the relevant valuation band as regards the relevant dwelling.

(6)

(1)A statement as regards—

(a)the relevant year,

(b)the category of dwellings which includes the relevant dwelling, and

(c)the relevant valuation band,

(i)set by the billing authority in accordance with section 30 of the Act,

(ii)calculated by the billing authority in accordance with section 36 of the Act, and

(iii)stated by each major precepting authority which has issued a precept to the billing authority in accordance with section 40 of the Act as the amount calculated in accordance with section 47 of the Act.

of the amount—

(2)Where the notice is served before 1st April 1993, a dwelling shall be treated as included in the category in which, in the opinion of the billing authority, it will be included on 1st April 1993.

(7)Where an amount calculated as mentioned in paragraph 6(1)(ii) takes account of—

(a)the amount of any precept issued to the billing authority by a local precepting authority; or

(b)an amount anticipated by the billing authority, as regards any local precepting authority, in accordance with regulations under section 41 of the Act; or

(c)an amount—

(i)specified in an order under Part IV (changes in local government areas) of the Local Government Act 1972, and

(ii)by virtue of article 3(2) of the Local Government Finance (Miscellaneous Provisions) (England) Order 1993, taken into account by the billing authority in making calculations under section 32 of the Act,

a statement specifying the name of the local precepting authority concerned and the amount of its precept or (as the case may be) the amount anticipated or otherwise taken into account.

(8)A statement of the days (if any) as regards which it was assumed that the amount required to be paid under the notice would fall to be calculated by reference to—

(a)section 11 of the Act;

(b)the Council Tax (Reductions for Disabilities) Regulations 1992;

(c)the Council Tax (Transitional Reduction Scheme) (England) Regulations 1993; or

(d)the Council Tax Benefit (General) Regulations 1992.

(9)Where a statement falls to be given as mentioned in paragraph 8 by reason of the matter referred to in sub-paragraph (a) of that paragraph—

(a)a statement of the basis on which the authority assumed that the chargeable amount for the relevant year was or should be subject to a discount of an amount equal to the appropriate percentage or twice the appropriate percentage (as the case may be); and

(b)a statement that if at any time before the end of the financial year following the relevant year the person to whom the notice is issued has reason to believe that the chargeable amount for the relevant year is not in fact subject to any discount or is subject to a discount of a smaller amount, he is required, within the period of 21 days beginning on the day on which he first had that belief, to notify the authority of it; and

(c)a statement that if the person fails without reasonable excuse to comply with a requirement contained in a statement pursuant to sub-paragraph (b), the authority may impose on him a penalty of £50.

(10)Where a statement falls to be given as mentioned in paragraph 8 as regards a matter referred to in any of sub-paragraphs (b) to (d) of that paragraph, a statement of the amount of the reduction applicable to that matter.

(11)A statement of the amount (if any) falling to be credited against the amount of council tax which would otherwise be payable for the relevant year.

(12)A statement of the amount of—

(a)any penalty or penalties; or

(b)any overpayment of council tax benefit,

being recovered under the notice.

(13)Where—

(a)the notice requires the payment of an amount of council tax in respect of the relevant dwelling and a financial year preceding the relevant year; and

(b)there has not previously been served on the person to whom the notice is issued a council tax demand notice requiring the payment of that amount,

a statement of that amount.

(14)A statement of the amount required to be paid under the notice, together with a statement of the instalments or other payments required to be paid and the manner in which those payments may be made.

(15)A statement of the address and telephone number to which enquiries may be directed as to any matter of which a statement is required to be given by any of the foregoing paragraphs.

(16)Explanatory notes, which shall include—

(a)a general indication of the principles relevant to the compilation of the authority’s valuation list;

(b)a general indication as to the circumstances in which—

(i)a dwelling may be an exempt dwelling for the purposes of Part I of the Act;

(ii)an amount may be subject to a discount under section 11 of the Act;

(iii)a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992 or the Council Tax (Transitional Reduction Scheme) (England) Regulations 1993;

(iv)a person may be entitled to council tax benefit;

(c)a statement as to the procedures to be followed—

(i)by a person who wishes to dispute any matter shown in the authority’s valuation list in relation to the dwelling to which the notice relates;

(ii)by a person aggrieved as mentioned in section 16(1) of the Act.

Schedule 2 · Matters to be contained in rate demand notices

Part I

(1)A statement of the address and description of each hereditament to which the notice relates (“relevant hereditament”).

(2)A statement of the rateable value shown for each relevant hereditament in the authority’s local non-domestic rating list.

(3)A statement of the non-domestic rating multiplier calculated for the relevant year in accordance with paragraph 3 or, as the case may be, paragraph 4 of Part I of Schedule 7 to the 1988 Act.

(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 1988 Act were or would be fulfilled in relation to any relevant hereditament, 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 1988 Act,

(b)the chargeable amount would fall to be calculated under section 43(4) or (5) or 45(4) or (5) of the 1988 Act as modified by paragraph 9 of Schedule 7A to that Act or by regulation 3 of the Non-Domestic Rating (Transitional Period) Regulations 1990 , or

(c)the chargeable amount would fall to be calculated by reference to section 44(2) and (2A) of the 1988 Act as substituted by section 44A(7) or (9) of that Act , or

(d)rules under section 47(1)(a) or 58(3)(a) of the 1988 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 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—“”

Part II

Schedule 3

Part I · Information to be supplied with council tax demand notices

(1)The estimate of the billing authority and of each relevant precepting authority, of its gross 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 for all the classes administered by it.

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

(3)

(1)A statement—

(a)of the amount of the precept (if any) issued for the year by each relevant local precepting authority;

(b)where a precept has been anticipated by the billing authority pursuant to regulations under section 41(3) of the Act, of the amount so anticipated;

(c)where, by virtue of the Local Government Finance (Miscellaneous Provisions) (England) Order 1993 a billing authority has taken into account an amount specified in an order under Part lV of the Local Government Act 1972, of the amount so specified; and

(d)of the amount of the levy for the year of each relevant levying body.

(2)Where information is supplied in accordance with any of sub-paragraphs (a) to (c) of paragraph (1), a statement of the amount of the precept, the amount anticipated or the amount specified (as the case may be), expressed as an amount applicable to dwellings listed in valuation band D.

(4)A statement, expressed in each case as an aggregate amount and as an amount per head, of—

(a)the amount calculated by the billing authority and each relevant major precepting authority as the amount of its budget requirement for the relevant year;

(b)the sums estimated by the billing authority and each relevant major precepting authority to be payable to it for the year by way of—

(i)revenue support grant (or, if the amount of such grant falls to be adjusted following the approval by resolution of the House of Commons of an amending report, the amount which would be so payable but for that report);

(ii)additional grant ; and

(iii)redistributed non-domestic rates ;

(c)the amount calculated for the relevant year by the billing authority and each relevant major precepting authority as the amount of the difference (whether positive or negative) between—

(i)the amount of its budget requirement for that year; and

(ii)the amount calculated by it for that year as the amount for item P in section 33(1) or, as the case may be, section 44(1) of the Act;

(d)where—

(i)the billing authority is a special authority ; and

(ii)rules under sub-paragraph (1) of paragraph 4 of Part II of Schedule 8 to the 1988 Act make such provision as is mentioned in sub-paragraph (5A) of that paragraph,

the amount to be deducted for the relevant year in accordance with that provision.

(5)A statement of the amount calculated by the billing authority and by each relevant major precepting authority as its budget requirement for the preceding year, and the amount of the precept or levy for that preceding year of each relevant local precepting authority or relevant levying body (as the case may be).

(6)A statement of the extent to which, in the opinion of the billing authority, and of each relevant major precepting authority and relevant levying body, any difference between the amount mentioned in paragraph 3(1)(d) or, as the case may be, paragraph 4(a) and the amount mentioned in paragraph 5 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 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.

(7)A statement of the amount taken into account—

(a)by the billing authority in making its estimate under section 32(2)(a) of the Act, and

(b)by a relevant precepting authority which is a county council in making its estimate under section 43(2)(a) of the Act,

for any levy or special levy (as the case may be).

(8)A statement of the amount estimated by the billing authority and by each relevant major precepting authority as the amount equal to the aggregate of its liabilities immediately before the first day of the year preceding the relevant year, in respect of loans to or borrowing (or money borrowed) by the authority.

(9)A general indication—

(a)of the extent (if any) to which the amount estimated by the billing authority or the major precepting authority, as the case may be, pursuant to paragraph 8 is recoverable from any other billing authority or major precepting authority; and

(b)of the amount (if any) payable by the billing authority and each relevant major precepting authority to any other billing authority or major precepting authority in connection with any such liability of that other authority as is referred to in that paragraph.

(10)The estimate of the billing authority and of each relevant major precepting authority and relevant passenger transport authority 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 including, in the case of the Common Council, staff employed or to be employed by it in its capacity as a police authority or port health authority) and a general explanation by the authority concerned of the reason for any difference between the two.

(11)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.

Part II · Information to be supplied with rate demand notices

Part III · Interpretation, etc.

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

The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993

1Citation, commencement and interpretation#

2Application of Regulations#

3Content of demand notices, etc.#

4Invalid notices#

5Supply of information by precepting authorities#

6Supply of information by the Secretary of State#

7Supply of information by levying bodies#

Schedule 1 · Matters to be contained in council tax demand notices

Schedule 2 · Matters to be contained in rate demand notices

Part I

Part II

Schedule 3

Part I · Information to be supplied with council tax demand notices

Part II · Information to be supplied with rate demand notices

Part III · Interpretation, etc.

Defined terms · 10

Key facts

Connections

History · 1 version

1Citation, commencement and interpretation#

2Application of Regulations#

3Content of demand notices, etc.#

4Invalid notices#

5Supply of information by precepting authorities#

6Supply of information by the Secretary of State#

7Supply of information by levying bodies#

Schedule 1 · Matters to be contained in council tax demand notices

Schedule 2 · Matters to be contained in rate demand notices

Part I

Part II

Schedule 3

Part I · Information to be supplied with council tax demand notices

Part II · Information to be supplied with rate demand notices

Part III · Interpretation, etc.