Anticipation of levies: charging authorities11
1
In this regulation—
a
“relevant charging authority” means a relevant authority which is a charging authority, and
b
in relation to a relevant charging authority, “relevant levying body” means a levying body with power under these Regulations to issue a levy to that authority.
2
Paragraphs (3) to (6) below apply where—
a
at the time when a relevant charging authority makes its calculations under section 95 of the 1988 Act5 for a financial year, a relevant levying body has not issued a levy to it in respect of that year; and
b
that relevant levying body has, in respect of the previous financial year, issued a levy or a precept to, made a levy on, or had its expenses paid by the relevant charging authority.
3
A relevant charging authority may, in estimating its expenditure under section 95(2)(a) of the 1988 Act, take into account its estimate of the amount of the levy that it anticipates will be issued to it by the relevant levying body.
4
If the relevant charging authority makes calculations for the year in substitution under section 96 of the 1988 Act at a time when a levy in respect of that year has not been issued to it by the relevant levying body, and an amount was taken into account under paragraph (3) above, the relevant charging authority shall, in estimating its expenditure under section 95(2)(a) of that Act, take into account an amount equal to that taken into account under paragraph (3) above.
5
If the relevant levying body issues no levy to the relevant charging authority in respect of the year, the fact that an amount has been taken into account under paragraph (3) above does not make the relevant charging authority liable to pay anything to the relevant levying body.
6
Section 33(4)(a) of the 1988 Act6 shall apply in relation to a levy anticipated under this regulation as it applies in relation to a levy which is issued.