Part II Community Charges

F2 Apportionment of amounts to be paid

Annotations:
Amendments (Textual)

11A Apportionment, etc.

1

Where a person is liable to pay a community charge in respect only of part of a financial year, the amount for which he is liable shall be calculated by apportionment on a daily basis, and the period in respect of which he is liable shall be calculated by apportionment on a daily basis, and the period in respect of which he is liable shall be referred to in this section as the apportioned period.

2

Subsections (3) to (5) below shall have effect for the purposes of determining—

a

where a person is liable to pay a community charge in respect only of part of a financial year, the first or, as the case may be, last day of an apportioned period; and

b

as regards the standard or collective community charge contribution, the day on which the requirement to pay such a contribution commences, or as the case may be, ends.

3

As regards any community charge imposed by a local authority—

a

the day on which a person becomes liable to pay that charge shall be the first day of an apportioned period; and

b

the day on which a person ceases to be liable to pay that charge shall not be included in an apportioned period; and

c

in respect of the personal community charge imposed by the authority, as regards any day on which a person both becomes and ceases to be liable to pay that charge, paragraph (b) above shall apply and paragraph (a) shall not.

4

As regards the standard community charge contribution—

a

any day on which a person starts to lease or sub-lease or is first permitted to occupy any premises to which section 10 of this Act applies is a day on which the person is required to pay a contribution; and

b

any day on which a person ceases to lease or sub-lease or ceases to be permitted to occupy such premises is a day on which he is not so required.

5

As regards the collective community charge contribution—

a

any day on which a person becomes solely or mainly resident in premises to which section 11 of this Act applies is a day on which he is required to pay the contribution; and

b

any day on which he ceases to be so resident is a day on which he is not so required.