Local Government Finance Act 1988

Section 22.

SCHEDULE 2 Community Charges: Administration

Introduction

1 The Secretary of State may make regulations containing such provision as he sees fit in relation to—

(a) the collection of amounts persons are liable to pay in respect of community charges;

(b) the collection of amounts individuals are liable to pay by way of contribution to amounts other persons are liable to pay in respect of collective community charges;

(c) other aspects of administration as regards community charges and contributions.

Charges

2 (1) In sub-paragraph (2) below—

(a) references to the chargeable person are to a person who is entered in an authority’s register as subject in a chargeable financial year to a community charge of the authority and who has sole liability to pay an amount to the authority in respect of the charge as it has effect for the year,

(b) references to the chargeable amount are to the amount he is liable to pay, and

(c) references to the authority and the financial year are to the authority and the financial year concerned.

(2) Regulations under this Schedule may include provision—

(a) that the chargeable person is to make payments on account of the chargeable amount, which may include payments during the course of the financial year,

(b) that payments on account must be made in accordance with an agreement between the chargeable person and the authority or in accordance with a prescribed scheme for payment by instalments,

(c) that in prescribed circumstances payments on account must be calculated by reference to an estimate of the chargeable amount,

(d) that an estimate must be made on prescribed assumptions (whether as to the chargeable person’s residence or his interest in property or amounts payable by way of contribution or otherwise),

(e) that if the authority requests the chargeable person to supply it with information for the purpose of enabling it to make an estimate, he must supply it to the authority within a prescribed period if it is in his possession or control,

(f) that the authority must serve a notice or notices on the chargeable person stating the chargeable amount or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),

(g) that, in the case of a collective community charge, the chargeable person must compile, and retain for a prescribed period, records about individuals resident in the designated dwelling (whether or not they are liable to make a payment under section 9 above) and about periods of residence and contributions payable,

(h) that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer allow it or him (as the case may be) to inspect the records,

(i) that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer send a copy of the records to it or him (as the case may be),

(j) that, in the case of a collective community charge, the chargeable person must submit returns to the authority containing information about amounts payable by way of contribution,

(k) that no payment on account of the chargeable amount need be made or return submitted unless a notice requires it,

(l) that a notice and any requirement in it is to be treated as invalid if it contains prescribed matters or fails to contain other prescribed matters or is not in a prescribed form,

(m) that the authority must supply prescribed information to the chargeable person when it serves a notice and that the notice is to be treated as invalid if the authority does not do so,

(n) that if the chargeable person fails to pay an instalment or submit a return in accordance with the regulations the unpaid balance of the chargeable amount or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and

(o) that any amount paid by the chargeable person in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

(3) The regulations may include provision that where—

(a) a person is entered in the registers of two or more authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,

(b) he has sole liability to pay an amount to each authority in respect of its charge as it has effect for the year, and

(c) one or more of the entries is subject to an appeal or arbitration,

while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.

(4) The regulations may include rules for ascertaining whether an entry is subject to an appeal or arbitration, whether an appeal or arbitration is outstanding, and which of a number of entries was made first; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

3 (1) Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of community charges.

(2) The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State sees fit.

(3) The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.

Contributions

4 (1) In this paragraph—

(a) references to the contributor are to an individual liable to pay in respect of a contribution period an amount to another person by way of contribution to the amount he is liable to pay to an authority in respect of a collective community charge of the authority as it has effect for a financial year,

(b) references to the chargeable person are to the other person,

(c) references to the contribution are to the amount the individual is liable to pay, and

(d) the reference to the contribution period is to the contribution period concerned.

(2) Regulations under this Schedule may include provision—

(a) that the contributor is to make a payment or payments on account of the contribution, which may include a payment or payments before the contribution period ends,

(b) that payments must be made at prescribed times (which may be times determined by the chargeable person or times when rent or some other consideration for accommodation is due or otherwise),

(c) that in prescribed circumstances payments on account must be calculated by reference to an estimate of the contribution,

(d) that an estimate must be made on prescribed assumptions (whether as to a period of residence or otherwise),

(e) that the chargeable person must inform the contributor that the dwelling is a designated dwelling and supply him with prescribed information about the contribution and a receipt for any payment by way of the contribution, and

(f) that any amount paid by the contributor in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid.

Discounts

5 (1) Regulations under this Schedule may include provision that where—

(a) a person has sole liability to pay an amount (a chargeable amount) in respect of an authority’s community charge as it has effect for a chargeable financial year,

(b) his liability would (apart from any provision under this paragraph) fall to be discharged by making payments on account in accordance with an agreement or in accordance with a scheme for payment by instalments,

(c) an estimate is made of the chargeable amount,

(d) he makes on account of the chargeable amount a single lump sum payment which is less than the estimated amount and is calculated in accordance with prescribed rules, and

(e) other prescribed conditions (if any) are fulfilled,

the person’s liability in respect of the chargeable amount shall be discharged by making the single lump sum payment.

(2) The regulations may include provision that—

(a) if the chargeable amount proves to be greater than the estimated amount an additional sum, calculated in accordance with prescribed rules, shall be due from the person to the authority;

(b) if the chargeable amount proves to be less than the estimated amount a sum, calculated in accordance with prescribed rules, shall be due from the authority to the person or credited against any subsequent liability.

(3) Rules included under sub-paragraph (2)(a) above shall be so framed that the aggregate of the lump sum paid and the additional sum is less than the chargeable amount.

(4) Rules included under sub-paragraph (2)(b) above shall be so framed that the lump sum paid, minus the sum due or credited, is less than the chargeable amount.

(5) The regulations may include, as regards a case where persons are jointly and severally liable to pay an amount in respect of an authority’s community charge as it has effect for a chargeable financial year, provision equivalent to that included under sub-paragraphs (1) to (4) above subject to any modifications the Secretary of State sees fit.

(6) The regulations may include provision that (in a case where any provision included under sub-paragraphs (1) to (5) above applies) any provision which is included under paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.

Information

6 (1) Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—

(a) it is in the possession or control of the person concerned,

(b) the registration officer requests the person concerned to supply it,

(c) it is requested by the registration officer for the purpose of carrying out his functions under this Part, and

(d) it does not fall within any prescribed description of information which need not be supplied.

(2) The persons are—

(a) the registration officer for any other charging authority,

(b) the charging authority for which the officer making the request is the registration officer,

(c) any other charging authority,

(d) any precepting authority, and

(e) the electoral registration officer for any area in England and Wales.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

7 (1) Regulations under this Schedule may include provision that any person falling within sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—

(a) it is in the possession or control of the person concerned,

(b) the registration officer requests the person concerned to supply it, and

(c) it is requested by the registration officer for the purpose of carrying out his functions under this Part.

(2) A person falls within this sub-paragraph if he is a person the officer making the request reasonably believes is, has been, or is about to become, subject to a community charge of the authority for which the officer is the registration officer.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

8 (1) Regulations under this Schedule may include provision that as regards any relevant property one or more individuals (to be called responsible individuals) may be designated by a registration officer for a charging authority, or otherwise identified, in accordance with prescribed rules.

(2) The regulations may include provision that a responsible individual shall supply to a registration officer for a charging authority such information as fulfils the following conditions—

(a) it is in the possession or control of the responsible individual,

(b) the registration officer requests the responsible individual to supply it, and

(c) it is requested by the registration officer with the object of enabling him to form a view whether the responsible individual or any other person is, has been, or is about to become, subject to a community charge of the authority by virtue of the relevant property.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

(4) The regulations may include provision allowing or requiring a registration officer for a charging authority to revoke a designation of an individual as a responsible individual.

(5) References to relevant property are to a building, a part of a building, a caravan or a houseboat.

9 (1) Regulations under this Schedule may include provision that a certification officer shall supply to a registration officer for a charging authority such information as is mentioned in sub-paragraph (2) below and fulfils the following conditions—

(a) it is in the possession or control of the certification officer,

(b) the registration officer requests the certification officer to supply it, and

(c) it is requested by the registration officer for the purpose of carrying out his functions under this Part.

(2) The information is—

(a) the name of each person who (on the day the request is made) is undertaking a full-time course of education at the educational establishment of the certification officer and has his sole or main residence in the area of the charging authority, and

(b) the address of the sole or main residence of each such person.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

(4) A certification officer is an individual who is a certification officer by virtue of regulations under section 30 above.

(5) The educational establishment of a certification officer is the educational establishment as regards which he is the certification officer.

10 (1) Regulations under this Schedule may include provision that a person who has reason to believe he is or has been subject at any time on or after 1 December 1989 to a community charge of a charging authority shall inform the registration officer accordingly.

(2) The regulations may include provision that where a person is shown in a charging authority’s register as subject to a community charge of the authority, and he has reason to believe that the item concerned contains an error or is not complete or up-to-date, he shall inform the registration officer accordingly.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the person having reason to believe as mentioned in sub-paragraph (1) or (2) above.

11 (1) Regulations under this Schedule may include provision that—

(a) where a person becomes or ceases to be subject to a charging authority’s community charge, and the registration officer makes an entry in the register accordingly, as soon as is reasonably practicable after doing so he shall send the prescribed person a copy of the item contained in the register in relation to the charge,

(b) where the registration officer amends an item contained in the register in order to correct an error or render the item more complete or up-to-date, as soon as is reasonably practicable after doing so he shall send the person shown in the register as subject to the charge concerned a copy of the amended item, and

(c) any copy sent in accordance with the regulations must be accompanied by prescribed information.

(2) Regulations under sub-paragraph (1)(a) above may prescribe the person who has become or ceased to be subject to the charge concerned or any other person.

12 (1) Regulations under this Schedule may include provision that a registration officer for a charging authority shall supply to the Secretary of State such information as fulfils the following conditions—

(a) it is in the possession or control of the officer and was obtained by him for the purpose of carrying out his functions under this Part,

(b) the Secretary of State requests him to supply it, and

(c) it is requested by the Secretary of State for the purpose of carrying out his functions under this Part.

(2) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

13 (1) Regulations under this Schedule may include provision that (so far as he does not have power to do so apart from the regulations) a registration officer for a charging authority may supply relevant information to a registration officer for another charging authority, even if he is not requested to supply the information.

(2) Information is relevant information if—

(a) it was obtained by the first-mentioned officer in exercising his functions under this Part,

(b) he believes it would be useful to the other officer in exercising his functions under this Part, and

(c) it does not fall within any prescribed description of information which is not to be supplied.

14 (1) Regulations under this Schedule may include provision that no duty of confidentiality shall prevent the Secretary of State from disclosing relevant information to a registration officer for a charging authority.

(2) Information is relevant information if—

(a) it was obtained by the Secretary of State in exercising his functions under the [1986 c. 50.] Social Security Act 1986,

(b) the Secretary of State believes it would be useful to the registration officer in exercising his functions under this Part, and

(c) it falls within a prescribed description.

15 Regulations under this Schedule may include provision that, in carrying out its functions under this Part, a charging authority may use information which—

(a) is obtained under any other enactment, and

(b) does not fall within any prescribed description of information which cannot be used.

Inspection etc.

16 (1) Regulations under this Schedule may include provision that a person shown in a charging authority’s register as subject at any time to a community charge of the authority may, at a reasonable place and reasonable time stated by the registration officer, inspect the item contained in the register in relation to the charge.

(2) The regulations may include provision that if such a person requests the registration officer to supply a copy of such an item the officer shall supply a copy to the person.

(3) The regulations may include provision that if the authority requires a reasonable charge in respect of the supply of such a copy the duty to supply it shall not arise unless the person pays the charge.

(4) To cater for any case where a register is not kept in a documentary form, the regulations may include provision equivalent to that included under sub-paragraphs (1) to (3) above subject to any modifications the Secretary of State sees fit.

17 (1) Regulations under this Schedule may include provision that a registration officer is to compile and then maintain—

(a) an extract of prescribed information taken from the information for the time being contained in the charging authority’s register, and

(b) a list of the addresses of buildings and parts of buildings for the time being designated by the registration officer for the purposes of the charging authority’s collective community charges.

(2) The regulations may include provision that any person may, at a reasonable place and reasonable time stated by the registration officer, inspect the extract and list maintained as mentioned in sub-paragraph (1) above.

(3) The regulations may include provision that the registration officer may not supply a copy of the extract and list to any person.

(4) To cater for any case where the extract and list are not maintained in a documentary form, the regulations may include provision equivalent to that included under sub-paragraph (2) above subject to any modifications the Secretary of State sees fit.

18 Regulations under this Schedule may include provision that an authoritywhich, or officer who, has received a copy of records under any provision included under paragraph 2(2)(i) above must allow the copy to be inspected by an individual liable to pay an amount to the chargeable person concerned by way of contribution to the amount he is liable to pay in respect of the charge concerned.

Miscellaneous

19 A payment on account of a contribution an individual is liable to pay under section 9 above shall not be treated as rent or other consideration for accommodation, notwithstanding anything included in regulations under paragraph 4 above.

20 Any reference in this Schedule to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.