The Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992

Explanatory Note

(This note is not part of the Regulations)

These Regulations prescribe information which major precepting authorities are required to supply to billing authorities and which billing authorities are required to supply to local precepting authorities in connection with the calculation of the council tax base, which is an amount required by the Local Government Finance Act 1992 to be used in the calculation of the council tax and precepts.

Regulation 3 requires a major precepting authority to supply, within prescribed periods, to a billing authority to which it has the power to issue a precept, details of the boundaries of parts of the billing authority’s area which fall within its area and of any amount or estimated rate of collection which it may determine under regulation 9 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992.

Regulation 4 requires a billing authority to supply, within a prescribed period, to a local precepting authority, information relating to its council tax base for the part of its area falling within the local precepting authority’s area.