The Community Charges (Miscellaneous Provisions) (No. 2) Regulations 1989

Community charges: billing

3.—(1) Part III of the principal Regulations (billing) is amended in accordance with this regulation.

(2) Regulation 16(3)(c) is omitted.

(3) In regulation 16(5) –

(a) for the words “and 20” there are substituted the words “, 20 and 21A”; and

(b) for the words “the sum” there are substituted the words “the sums”.

(4) After regulation 21 there is inserted –

“Discount: lump sum payments

21A.— (1) A charging authority may, subject to the conditions set out in paragraph (2), accept an amount payable in a single lump sum in such cases as it may detemine and in satisfaction of any liability of a chargeable person under a demand notice to which regulation 16(2) applies to pay the estimated amount, being a lump sum which is of an amount determined by the authority and less than the estimated amount.

(2) The conditions are that –

(a) the determinations under paragraph (1) as to the cases where a lump sum will be accepted and as to the amount of the sum in those cases must be made by the authority on or before the day on which it first sets an amount for the relevant year under section 32 of the Act;

(b) under those determinations chargeable persons liable to pay the same number of instalments in the relevant year must be treated alike, and so that in particular the proportion that the amount of the single lump sum to be accepted in relation to a chargeable person bears to the estimated amount payable by him must be the same as that applicable to all other chargeable persons liable to pay the same number of instalments in the relevant year; and

(c) for a lump sum to be accepted under those determinations as they have effect in any case –

(i) at least two instalments must fall to be paid under the demand notice concerned in accordance with Schedule 1 or any agreement under regulation 17(3), and

(ii) the single lump sum payment must be made on or before the day on which the first instalment falls due under the notice.

(3) A determination under paragraph (1) may be revoked at any time, and if revoked may (but only on or before the day mentioned in paragraph (2)(a)) be replaced by a fresh determination.

(4) If the chargeable amount proves to be greater than the estimated amount, an additional sum equal to the difference between the two, proportionately reduced in accordance with paragraph (9), shall, on the service by the charging authority on the chargeable person of a notice stating the chargeable amount, be due from the person to the authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(5) If the chargeable amount proves to be less than the estimated amount the charging authority shall notify the chargeable person in writing of the chargeable amount; and any overpayment of the chargeable amount (proportionately reduced in accordance with paragraph (9)) –

(a) shall be repaid if the chargeable person so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(6) If any factor or assumption by reference to which the estimated amount was calculated is shown to be false before the chargeable amount is capable of final determination for the purposes of paragraphs (4) and (5), the charging authority may, and if so required by the chargeable person shall, make a calculation of the appropriate amount with a view to adjusting the chargeable person’s liability in respect of the estimated amount and (as appropriate) to –

(a) requiring an interim payment from the chargeable person (proportionately reduced in accordance with paragraph (a)) if the appropriate amount is greater than the estimated amount, or

(b) making an interim repayment to the chargeable person (proportionately reduced in accordance with paragraph (a)) if the appropriate amount is less than the amount of the estimated amount paid.

(7) The appropriate amount for the purposes of paragraph (6) is the amount which would be required to be paid under a demand notice if such a notice were issued with respect to the relevant year on the day that the notice under paragraph (8) is issued; and more than one calculation of the appropriate amount and interim adjustment may be made under paragraph (6) according to the circumstances.

(8) On calculating the appropriate amount the charging authority shall notify the chargeable person in writing of it; and a payment required under paragraph (6)(a) shall be due from the chargeable person to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as it specified in it.

(9) The proportion by reference to which a payment or repayment (or sum to be credited) under paragraph (4), (5) or (6) is to be reduced is to be the proportion determined under paragraph (2)(b) in respect of the lump sum concerned in that case; but in determining whether there has been an overpayment of the chargeable amount or appropriate amount (and the amount of any sum to be repaid or credited not having been so reduced before reduction as aforementioned). One payment of the lump sum shall be treated as a payment of the estimated amount in full, and any other proportionately reduced payment or repayment already made.

(10) In this regulation –

“the appropriate amount” has the meaning given in paragraph (7);

“the chargeable amount” means the amount that the chargeable person is liable to pay in respect of the community charge to which the demand notice mentioned in paragraph (1) relates as it has effect for the relevant year; and

“the estimated amount” means the amount last estimated under regulation 16(3) for the purposes of that notice or any subsequent notice given under paragraph 7(2) of Schedule 1 prior to the payment of the single lump sum mentioned in paragraph (1) above; save that if in any case an interim adjustment has been made under paragraph (6), in relation to the next payment, repayment or interim adjustment in that case under this regulation (if any) it means (except in paragraph (a)) the appropriate amount by reference to which the previous interim adjustment was so made.

Discount: non-cash payments

21B— (1) A charging authority may, subject to the conditions set out in paragraph (2), accept an amount (“discounted amount”) in such cases as it may determine and in satisfaction of any liability of a person to pay to it any instalment or other payment due under a notice given under this Part, being an amount determined by the authority and less than the amount of the instalment or other payment due.

(2) The conditions are that –

(a) the discounted amount is paid to the authority otherwise than by either bank notes within the meaning of the Currency and Bank Notes Act 1954(1) or coin; and

(b) the determinations under paragraph (1) as to the cases where a discounted amount will be accepted and as to the proportion that the amount is to bear to the amount of the instalment or other payment due in those cases must be made by the authority on or before the day on which it first sets an amount for the relevant year under section 32 of the Act.

(3) Subject to paragraph (5), a determination under paragraph (1) may be revoked at any time, and if revoked may (but only on or before the day mentioned in paragraph (2)(b)) be replaced by a fresh determination.

(4) For the purpose of determining whether an adjustment of any amount paid (whether by way of repayment, crediting or otherwise) falls to be made under this Part where a discounted amount has been accepted, the instalment or other payment by reference to which the discounted amount was accepted shall be treated as having being paid in full; but any amount to be repaid or credited against any subsequent liability in any case shall, insofar as it is attributable to such an instalment or other payment, be reduced in accordance with the proportion determined under paragraph (2)(b) in respect of that case.

(5) Paragraph (4), and the power to revoke under paragraph (3), have effect in any case suject to any agreement to the contrary between the charging authority and the person liable to pay the instalment or other payment concerned.”.

(5) In regulation 22(1)–

(a) at the end of sub-paragraph (c) there are inserted the words “or 21A(4) or (8)”; and

(b) after sub-paragraph (f) there is inserted –

“or

(g) any amount payable under an agreement under regulation 17(3),”.

(6) In regulation 22(2) –

(a) in sub-paragraph (a), for the words “to (f)” there are substituted the words “to (g)”; and

(b) after sub-paragraph (c) there is inserted –

“or

(d) any amount payable under an agreement under paragraph 3(4) of Schedule 2,”.

(7) In regulation 22, after paragraph (9) there is inserted –

“(10) Where a charging authority collects a penalty from the chargeable person in accordance with regulation 24(1)(a), references in paragraph (1) to an amount do not include references to such part of the amount as is attributable to the penalty; but any payment made by the chargeable person in respect of the amount shall (unless it is made while the penalty is suject to appeal or arbitration) be treated as being made towards satisfaction of the penalty unless and until his liability in respect of the penalty is discharged.”.

(8) In regulation 23(5), after the words “the day” there are inserted the words “of issue”.

(9) In regulation 24(1)(a), for the words “as it” there are substituted the words “as if”.

(10) In regulation 24(3), after the words “this regulation” there are inserted the words “and regulation 22(10)”.

(11) In paragraph 6(6) of Schedule 1, for the words “and 20” there are substituted the words“, 20 and 21A”.

(12) In paragraph 7(1)(d) of Schedule 1, for the words “under regulation 62” there are substituted the words “under section 40(3) of the Act”.

(13) In paragraph 7(2) of Schedule 2, after the words “period will end” there are inserted the words “by reason of other than the expiry of a chargeable financial year”.

(1)

1954 c. 12.