2003 No. 2613
The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred on him by sections 143(1) and (2) and 146(6) of, and paragraphs 1, 2(2)(ga), (gc), (ge), and (h) and 6A of Schedule 9 to, the Local Government Finance Act 19881 and sections 113(1) and (2) and 116(1) of, and paragraphs 1, 2(4)(e), (g), (i) and (j), 4(4) and (5), and 14(1) and (2) of Schedule 2 and paragraph 6(1) and (2) of Schedule 3 to, the Local Government Finance Act 19922, and of all other powers enabling him in that behalf, hereby makes the following Regulations:
Citation, commencement and interpretation1
1
These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 and shall come into force on 5th November 2003.
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 19923;
“appropriate levying body” in relation to a billing authority, means a passenger transport authority, the Broads Authority or the Environment Agency, insofar as the authority or agency 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;
- a
“authorised person” means a person to whom an authorisation is given by a billing authority to exercise any functions relating to the administration of council tax or to the collection of non-domestic rates, as the case may be, by the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 19964;
“billing authority” means an English billing authority;
“the Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 19895;
“council tax demand notice” means a demand notice within the meaning of Part 5 of the Administration Regulations which is served by a billing authority or any authorised person;
“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 2 of the Collection Regulations which is served by a billing authority or any authorised person (including such a notice served pursuant to Part 2 of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 19906 (joint owners and occupiers));
“the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; and
“rural settlement authority” means a billing authority which has, in respect of the relevant year, identified one or more rural settlements for that year in a list compiled under section 42A(2) of the 1988 Act7.
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 in the billing authority’s valuation list.
Application of Regulations2
These Regulations apply in relation to council tax demand notices and rate demand notices served by an English billing authority or an authorised person on behalf of such a billing authority in relation to financial years beginning on or after 1st April 2004 and, accordingly, the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 19938, shall not have effect in relation to any such notice.
Content of demand notices, etc3
1
Subject to paragraph (2), a council tax demand notice shall contain the matters specified in Schedule 1.
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 17 of Schedule 1.
3
A rate demand notice—
a
served by a billing authority or an authorised person on behalf of the billing authority, other than the Common Council or a rural settlement authority, shall contain the matters mentioned in Part 1 of Schedule 2;
b
served by a rural settlement authority or an authorised person on behalf of the rural settlement authority, shall contain the matters mentioned in that Part as modified by Part 2; and
c
served by the Common Council or an authorised person on behalf of the Common Council, shall contain the matters mentioned in Part 3.
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 1 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 2 of that Schedule; and Part 3 of that Schedule shall have effect for the purposes of both Parts 1 and 2.
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, as to comprise one notice.
Invalid notices4
1
Where—
a
a council tax demand notice is invalid because it does not comply with regulation 3(1);
b
the failure to comply was due to a mistake; and
c
the amounts required to be paid under the notice were demanded in accordance with Part 5 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) or (c) of that paragraph;
b
the failure to comply was due to a mistake; and
c
the amounts required to be paid under the notice were demanded in accordance with Part 2 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.
Supply of information by precepting authorities5
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 (6) and (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 (6) and (7), when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraphs (2) and (3);
c
every appropriate local precepting authority shall, subject to paragraphs (6) to (8), when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraph (4); and
d
the Greater London Authority shall, subject to paragraphs (6) and (7) when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraph (5).
2
The information is information as regards the precepting authority and the precept concerned, as to—
i
paragraph 3 of Part 1 of Schedule 3;
ii
paragraphs 5 and 6 of that Part as though the words “precepting authority” were substituted for the words “billing authority” and the words “its precept issued” were substituted for the words “council tax set”; and
b
the estimate mentioned in paragraph 1 of that Part.
3
The information is information as regards the county council and the precept concerned, as to—
a
the amount taken into account in making its estimate under section 43(2)(a) of the Act for any levy or special levy (as the case may be); 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 estimates for the relevant year and the previous year made for the purposes of the calculations required by section 50 of the Act; and
b
a statement of the amount of the precept (if any) issued for the relevant year by each relevant local precepting authority.
5
The information is information, as regards the Authority and the precept concerned, as to—
a
the matters mentioned in—
i
paragraph 4 of Part 1 of Schedule 3;
ii
paragraphs 5 and 6 of that Part as though the words “Greater London Authority” were substituted for the words “billing authority”; and
b
the estimate mentioned in paragraph 2 of that Part.
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 council tax by reference to the substitute precept, the precepting authority shall subject to paragraphs (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 4 of Part 3 of Schedule 3, it would not fall to be supplied by the billing authority when it serves a demand notice.
Supply of information by levying bodies6
1
In order that a billing authority may fulfil its obligations under regulation 3, every appropriate levying body shall—
a
when it first issues to a county council a levy for a year, supply the billing authorities to which that county council has power to issue a precept and in whose areas the body carries out functions, the information specified in paragraph (6);
b
when it first issues to a billing authority a levy for a year, supply to that authority the information specified in paragraph (6).
2
In order that a billing authority may fulfil its obligations under regulation 3, an appropriate levying body shall, after it has first issued a levy to a 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 (6).
3
In order that a billing authority may fulfil the obligations under regulation 3, subject to paragraph (6), 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 (6).
4
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.
5
Information shall be supplied under paragraph (2) or (3) as soon as is reasonably practicable after the notification is given.
6
The information is a statement by the levying body as regards the levy concerned, as to—
a
the estimate, made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant precepting authority, of the aggregate of its gross expenditure for the relevant year for the services administered by it;
b
the estimate, made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant precepting authority, of the aggregate of its gross expenditure for the preceding year for the services administered by it;
c
the amount of the levy for the relevant year;
d
the amount of the levy, if any, for the preceding year;
e
the reasons, in the opinion of the levying body for the difference, if any, between the amounts—
i
stated in accordance with paragraphs (a) and (b); and
ii
stated in accordance with paragraphs (c) and (d).
7
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.
Signed by authority of the First Secretary of State
SCHEDULE 1MATTERS 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 date 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
Subject to sub-paragraph (3), a statement as regards—
a
the relevant year;
b
the category of dwellings which includes the relevant dwelling; and
c
the relevant valuation band;
of the matters set out in sub-paragraph (2).
2
The matters referred to in sub-paragraph (1) are the amounts—
a
set by the billing authority in accordance with section 30 of the Act;
b
calculated by the billing authority in accordance with 36 of the Act; and
c
stated, in the case of 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, or, in the case of the Greater London Authority, in accordance with sections 88 and 89 of the Greater London Authority Act 19999.
3
Where the billing authority provides a statement of—
a
the amount calculated in respect of a precept or anticipated amount or amount otherwise taken into account (as the case may be) as payable for the relevant year, for the relevant valuation band, and for a dwelling in the category of dwellings which includes the relevant dwelling in accordance with paragraph (8); and
b
the amount mentioned in sub-paragraph (2)(b) less the amount mentioned in sub-paragraph (3)(a);
it need not provide a statement of the amount mentioned in sub-paragraph (2)(b).
7
1
Subject to sub-paragraphs (2), (3) and (4), a statement as regards—
a
the relevant year;
b
the category of dwellings which includes the relevant dwelling; and
c
the relevant valuation band;
of the percentage change, shown to one decimal place, between the amounts stated in accordance with paragraphs (a), (b) and (c) of sub-paragraph (2) of paragraph 6 on the demand notice served in relation to the preceding year and the amounts stated on the demand notice for the relevant year in accordance with those paragraphs.
2
Where the relevant valuation band as regards the relevant dwelling for the relevant year is different from the valuation band applicable to the relevant dwelling for the preceding financial year, a statement of the percentage difference, shown to one decimal place, between:
a
the amounts which would have been stated in accordance with paragraphs (a), (b) and (c) of sub-paragraph (2) of paragraph 6 on the demand notice served in relation to the preceding year, had the valuation band applicable to the relevant dwelling in the preceding year been the relevant valuation band applicable to the relevant dwelling in the relevant year; and
b
the amounts stated in accordance with paragraphs (a), (b) and (c) of sub-paragraph (2) of paragraph 6 as regards the relevant year.
3
Where a billing authority provides a statement in accordance with paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 it shall provide a statement as regards—
a
the relevant year;
b
the category of dwellings which includes the relevant dwelling; and
c
the relevant valuation band;
of the percentage change, shown to one decimal place, between the amounts stated in accordance with paragraphs (a) and (c) and paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 on the demand notice served in relation to the preceding year and the amounts stated on the demand notice for the relevant year in accordance with those paragraphs.
4
Where the billing authority provides a statement in accordance with paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 and where the valuation band as regards the relevant dwelling for the relevant year is different from the valuation band applicable to the relevant dwelling for the preceding financial year, a statement of the percentage difference, shown to one decimal place, between—
a
the amounts that would have been stated in accordance with paragraphs (a) and (c) of sub-paragraph (2) of paragraph 6 and paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 on the demand notice served in relation to the preceding year, had the valuation band applicable to the relevant dwelling in the preceding year been the relevant valuation band applicable to the relevant dwelling in the relevant year; and
b
the amounts stated in accordance with paragraphs (a) and (c) of sub-paragraph (2) of paragraph 6 and paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 as regards the relevant year.
8
Where an amount calculated as mentioned in paragraph (b) of sub-paragraph (2) of paragraph 6 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 2 (local government changes for England) of the Local Government Act 199210, and
ii
by virtue of article 3(2) of the Local Government Finance (Miscellaneous Provisions) (England) Order 199311, 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 either the amount of its precept or (as the case may be) the amount anticipated or otherwise taken into account or the amount calculated in respect of that precept or anticipated amount or amount otherwise taken into account (as the case may be) as payable for the relevant year, for the relevant valuation band, and for a dwelling in the category of dwellings which includes the relevant dwelling.
9
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 199212; or
c
the Council Tax Benefit (General) Regulations 199213.
10
Where a statement falls to be given as mentioned in paragraph 9 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.
11
Where a statement falls to be given as mentioned in paragraph 9 as regards a matter referred to in either sub-paragraph (b) or (c) of that paragraph, a statement of the amount of the reduction applicable to that matter.
12
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.
13
A statement of the amount of—
a
any penalty or penalties; or
b
any overpayment of council tax benefit;
being recovered under the notice.
14
Where—
a
the notice requires the payment of an amount of council tax in respect of the relevant dwelling and a financial year or years 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.
15
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.
16
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.
17
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 1 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;
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 2MATTERS TO BE CONTAINED IN RATE DEMAND NOTICES
PART 1
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 1 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 by reference to section 44(2) and (2A) of the 1988 Act as substituted by section 44A(7) or (9) of that Act; or
c
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 2Modification of Part 1 in Relation to Rural Settlement Authorities
In relation to rural settlement authorities, Part 1 shall have effect as if—
a
in paragraph 5(a) for “section 43(5) or 45(5)” there were substituted “section 43(5) or (6A) or section 45(5)”; and
b
at the end of the Explanatory Notes set out in paragraph 6, there were added the following—
PART 3
1
The matters mentioned in paragraphs 1, 2, 4 and 5 of Part 1.
2
A statement of the non-domestic rating multiplier set by the Common Council for the relevant year in accordance with Part 2 of Schedule 7 to the 1988 Act.
3
Explanatory notes in the following terms—
SCHEDULE 3INFORMATION TO BE SUPPLIED WITH NOTICES
PART 1Information to be Supplied with Council Tax Demand Notices
1
A statement, for both the relevant year and the previous financial year of the estimate made by—
a
the billing authority;
b
each relevant precepting authority except the Greater London Authority; and
c
each relevant levying body,
of its gross expenditure, expressed as an aggregate amount for all classes of services administered by it.
2
In relation to a London billing authority, the estimate for the relevant year and the previous financial year, made by the Greater London Authority (“the Authority”) of the aggregate gross expenditure of each constituent body for services administered by that body.
3
A statement, for both the relevant year and the previous financial year of the amount calculated by—
a
the billing authority; and
b
each relevant precepting authority except the Greater London Authority
as the amount of its budget requirement.
4
In relation to a London billing authority, the amount calculated under section 85(8) (consolidated budget requirements of the Greater London Authority) of the 1999 Act for both the relevant year and the preceding year.
5
A statement of the reasons, in the opinion of the billing authority, for the difference, if any, between the amounts stated in accordance with paragraphs 1 and 3 or 2 and 4 for the relevant year and the previous financial year.
6
A statement of the effect, in the opinion of the billing authority, of—
a
its budget requirement; and
b
its estimate of its aggregate gross expenditure for services administered by the authority,
upon the level of council tax set for the relevant year.
7
A statement of the effect, in the opinion of each relevant precepting authority of its—
a
budget requirement;
b
estimate of its aggregate gross expenditure for services administered by it
upon the level of its precept issued for the relevant year.
8
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 2Information to be supplied with Rate Demand Notices
1
The information mentioned in paragraphs 1 to 5 of Part 1.
PART 3Interpretation, etc
1
For the purposes of paragraphs 1 and 2 of Part 1, 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 a revenue account for the year attributable to that service, but does not include allowances for contingencies or contributions to financial reserves.
2
The estimates for the relevant year and for the preceding year, to be supplied pursuant to paragraphs 1 and 2 of Part 1 are—
a
as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the Act;
b
as regards a relevant major precepting authority, estimates made for the purposes of the calculations required by section 43 of the Act or section 85 of the 1999 Act;
c
as regards a relevant local precepting authority, estimates made for the purposes of the calculations required by section 50 of the Act; and
d
as regards a relevant levying body, estimates made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant major precepting authority.
3
For the purposes of paragraphs 3 and 4 of Part 1, references to an authority’s budget requirement are references to the amount calculated by the authority under section 32(4) of the Act or, as the case may be, section 43(4) or section 50(4) of the Act or section 85 of the 1999 Act.
4
In this Schedule—
“the 1999 Act” means the Greater London Authority Act 1999;
“constituent body” has the same meaning as in section 85(3) of the 1999 Act;
“London billing authority” means the council of a London borough and the Common Council;
“relevant levying body” means an appropriate levying body which—
- a
has issued a levy to the billing authority for the relevant year which was taken into account when the authority made the calculations required by section 32 of the Act; or
- b
has issued a levy to a county council for the relevant year, which was taken into account when the council made the calculations required by section 43 of the Act; and
- a
“relevant precepting authority” means a precepting authority which has issued a precept to the billing authority for the relevant year; and “relevant local precepting authority” and “relevant major precepting authority” shall be construed accordingly; except that in paragraph 1 of Part 1, “relevant precepting authority” does not include—
- a
where the amount of the precept in question does not exceed £100,000, a parish council, the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple,
- b
the chairman of a parish meeting or charter trustees.
- a
(This note is not part of the Regulations)