The Community Charges (Administration and Enforcement) Regulations 1989

Failure to submit returns or pay instalments: collective community charges

21.—(1) Where–

(a) a demand notice has been served by a charging authority on a chargeable person in respect of a collective community charge, and

(b) the chargeable person fails to submit a return or to pay an instalment in accordance with paragraphs 2, 3(1) to (3) and 4 of Schedule 2 on or before the day on which the return or the payment is due,

the unpaid balance of the estimated amount mentioned in paragraph (2) shall, subject to paragraphs (3) and (4), become payable by him on the day after the end of the period of 14 days beginning with the day of the failure.

(2) The estimated amount is the charging authority’s estimate of the amount that the chargeable person will be liable to pay in respect of the charge as it has effect for the relevant year, made (so far as relevant) on the assumptions mentioned in paragraph (5).

(3) Paragraph (1) does not apply where returns have been submitted for all the periods in the relevant year during which the chargeable person is shown as subject to the charge, so that the amounts for which he is liable in respect of those periods are accordingly ascertained (and payable) under paragraph 3 of Schedule 2.

(4) Notwithstanding anything in paragraph (1) the unpaid balance shall not become payable unless at least 7 days have elapsed after the day of the service on the chargeable person by the charging authority of a notice requiring its payment and stating the estimated amount.

(5) The assumptions are–

(a) if the chargeable person is shown in the charging authority’s community charges register as subject to the charge on the day on which the notice given under paragraph (4) is issued, that he will remain so subject for the remainder of the relevant year,

(b) if the chargeable person is not shown as subject to the charge on the day on which the notice is issued, that he will remain not subject to it for the remainder of the relevant year.

(6) If the chargeable amount proves to be greater than the estimated amount, an additional sum equal to the difference between the two 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.

(7) 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–

(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.

(8) If, after calculating the estimated amount, the charging authority is of the opinion that that amount is or may no longer be an accurate estimate of the amount that the chargeable person will be liable to pay in respect of the charge as it has effect for the relevant year (whether in consequence of the assumptions mentioned in paragraph (5) being shown to be false or otherwise), it may recalculate the estimated amount with a view to adjusting the chargeable person’s liability in respect of the amount and (as appropriate) to–

(a) requiring an interim payment from the chargeable person if the recalculated amount is greater than the estimated amount, or

(b) making an interim repayment to the chargeable person if the recalculated amount is less than the amount of the estimated amount paid.

(9) A chargeable person may, if he has submitted returns under paragraph 2 of Schedule 2 for all return periods expiring before he makes the requirement, require a charging authority to recalculate the estimated amount under paragraph (8) having regard to the returns.

(10) The estimated amount is to be recalculated under paragraph (8) on the assumptions mentioned in paragraph (5) as if the notice referred to in the latter paragraph were the notice given under paragraph (11); and more than one recalculation and interim adjustment may be made under paragraphs (8) and (9) according to the circumstances.

(11) On recalculating the estimated amount under paragraph (8) the charging authority shall notify the chargeable person in writing of the recalculated amount; and a payment under paragraph (8)(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 is specified in it.

(12) The charging authority may, for the purposes of enabling it to make an estimate under paragraph (2) or (8), request (by notice in writing) the chargeable person to supply it with such information as is specified in the notice; and the information shall be supplied by the chargeable person if it is in his possession or control within 21 days of the day on which the request is made.

(13) In this regulation–

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

“the estimated amount” means the amount estimated under paragraph (2), save that if in any case an interim adjustment has been made under paragraph (8), it means in relation to the next payment, repayment or interim adjustment in that case under this regulation (if any) the amount recalculated under that paragraph by reference to which the previous interim adjustment was so made.