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

Explanatory Note

(This note is not part of the Regulations)

These Regulations contain rules for 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 by billing authorities and major precepting authorities and in the calculation of the amount of a precept payable by each billing authority to a major precepting authority. They apply to the financial years beginning on or after 1st April 1993.

Regulations 3 to 5 provide for the calculation of the amount of a billing authority’s council tax base for the purposes of the calculation of its council tax. Under the rules, the council tax base is, in essence, the number of dwellings in an area belonging to each valuation band, modified to take account of the proportion applying to dwellings in each band under section 5 of the 1992 Act, discounts under section 11 and in certain cases reduced amounts payable under section 13 of the Act, and the proportion of the council tax for the year which the billing authority expects to be able to collect. The rules are different for the financial year beginning on 1st April 1993 and subsequent years.

Regulation 6 provides for the calculation of a billing authority’s council tax base for a part of its area for the purposes of the calculation of its council tax similarly to the way in which the council tax base is to be calculated for the whole of a billing authority’s area under regulations 3 to 5.

Regulation 7 provides for the calculation of the council tax base of the area or part of the area of a billing authority for the purposes of the calculation of a major precepting authority’s council tax and the amount payable by a billing authority to a major precepting authority, based on the rules set out in regulations 3 to 6.

Regulation 8 prescribes a period for the notification by a billing authority of the council tax base of its area or a part of its area to a major precepting authority. Regulations 9 and 10 provide for how the council tax base is to be determined where a billing authority fails to notify its calculation to a major precepting authority within the period prescribed by regulation 8.