The Local Authorities (Calculation of Council Tax Base) (Amendment) Regulations 1992

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992 which contain rules for the calculation of the council tax base required by the Local Government Finance Act 1992 to be used in the calculation of the council tax by billing authorities and major precepting authorities and in calculation of the amount of a precept payable by each billing authority to a major precepting authority.

These Regulations amend those rules in relation to council tax base calculations by Welsh billing authorities and Welsh major precepting authorities, for financial years beginning on or after 1st April 1994. The prescribe a different day as the relevant day in relation to which the content of a billing authority’s valuation list is to be ascertained for the purposes of the calculations. They also presribe a different period during which information relevant to the calculations is to be notified to major precepting authorities by billing authorities.