The Collection Fund (Wales) Regulations 1989

Regulations 4 and 6

SCHEDULE 1 RULES FOR DETERMINATION OF SCHEDULES OF INSTALMENTS

PART I principal authorities

1.—(1) The amount of a charging authority’s liability to each relevant principal authority for a financial year shall be discharged by payment or transfer from the charging authority’s collection fund to be made in not less than 12 instalments.

(2) The instalments shall be of the same number and shall become payable and transferable on the same dates in that year for each such liability, as determined by the charging authority in accordance with the rules prescribed in paragraphs 2 and 3.

(3) The schedule of instalments shall be determined so as to specify—

(a) the number of instalments,

(b) the amount which each instalment will be as a proportion of the amount of each such liability, and

(c) the date on which each instalment shall become due, in accordance with the rules prescribed in this Part.

2.  Where the charging authority determines that 12 instalments are to be paid or transferred in discharge of each liability referred to in paragraph 1(1), the authority shall determine the schedule of instalments so as to require either—

(a) that each instalment shall become due on the last working day of a different month in the financial year, or (b) that each instalment shall become due on the same working day of a different month in that year.

3.  Where the charging authority determines that more than 12 instalments are to be paid or transferred in discharge of each liability referred to in paragraph 1(1), the authority shall determine the schedule of instalments so as to require that—

(a) the authority shall pay and transfer the amount of each first instalment in the financial year within 4 weeks of the start of that year and the amount of each last instalment within4 weeks of the end of that year, and

(b) there shall be an equal number of working days between each instalment in that year.

4.—(1) Subject to paragraph 5, the schedule of instalments shall be determined so as to require each instalment to represent the amount of the charging authority’s undischarged liability to a relevant principal authority, divided by the number of instalments remaining to be paid or transferred immediately before the payment or transfer of the instalment in question.

(2) The amount of the charging authority’s undischarged liability to a relevant principal authority is the amount of its liability to that principal authority for the financial year in which the instalment falls to be paid or transferred, less the amount, if any, by which that liability is treated as discharged under regulation 3.

5.  The schedule of instalments shall be determined so as to require the amount of each instalment which is to be paid or transferred to a relevant principal authority, other than the last instalment in a financial year, to be a number of whole pounds.

PART II community councils

6.—(1) The amount of a charging authority’s liability to each relevant community council for a financial year shall be discharged by payment from the authority’s collection fund to be made in not more than 3 instalments, of the same number for each such liability, as determined by the authority, and payable on the same dates for each such liability, as determined by the authority in accordance with the rules prescribed in paragraphs 7 and 8.

(2) The schedule of instalments shall be determined so as to specify—

(a) the number of instalments,

(b) the amount which each instalment will be as a proportion of the amount of each such liability, and

(c) the date in that year on which each instalment shall become payable, in accordance with the rules prescribed in this Part.

7.—(1) At least one third of the amount of a charging authority’s liability to a relevant community council for a financial year shall become payable to the council concerned on or before—

(a) the last working day of April in that year, or

(b) the last working day of the month following the month in which a precept for that year was issued by that council, whichever is the later.

(2) At least two thirds of that amount shall become payable to that council on or before—

(a) the last working day of August in that year, or

(b) the last working day of the fifth month following the month in which a precept for that year was issued by that council, whichever is the later.

(3) The remainder of that amount shall become payable to that council on or before—

(a) the last working day of December in that year, or

(b) the last working day of the ninth month following the month in which a precept for that year was issued by that council, whichever is the later.

(4) References in this paragraph to a precept for a year are references to the last such precept issued by that council.

(5) Sub-paragraphs (1) to (4) shall not apply to the discharge of a charging authority’s liabilities to its relevant community councils for a financial year in relation to which it determines a schedule of instalments in accordance with paragraph 8.

8.—(1) Instead of determining a schedule of instalments in accordance with paragraph 7(1) to (4), the charging authority may determine that schedule in accordance with the provisions of this paragraph.

(2) The amount of a charging authority’s liability to a relevant community council shall become payable on whichever is the later of—

(a) a date, specified in the schedule of instalments, which is on or before the last working day of September in the financial year, or

(b) the last working day of the sixth month following the month in which a precept for that year is issued by that council.

PART III interpretation

9.—(1) In Part I references to a date or day when an instalment shall become due shall be taken to be references to the date or day (as the case may be) when that instalment shall become payable or transferable (as the case may be).

(2) In this Schedule “working day” means any day other than a Saturday, Sunday, or bank holiday.

(3) For the purposes of paragraph 2, a working day in one month and a working day in another month shall be treated (in relation to each o ther) as the same working day of a different month if, and only if, both such working days can be identified—

(a) by the same name of a day in a working week (whether Monday, Tuesday, Wednesday, Thursday or Friday), and also

(b) by reference to the same position in a month relative to other days of that name (whether the first, second, third or fourth day of that name in a month).