The Council Tax (Alteration of Lists and Appeals) Regulations 1993

Agreed alterations following proposals

12.—(1) Where, following the making of a proposal, all the persons mentioned in paragraph (2) agree on an alteration of the list in accordance with this Part in terms other than those contained in the proposal, and that agreement is signified in writing—

(a) subject to paragraph (5), the listing officer shall not later than the expiry of six weeks beginning on the day on which the agreement was made alter the list to give effect to the agreement; and

(b) the proposal shall be treated as having been withdrawn.

(2) The persons referred to in paragraph (1) are—

(a) the listing officer;

(b) the proposer;

(c) subject to paragraphs (3) and (4), the taxpayer, at the date of the proposal, in relation to the dwelling to which it relates;

(d) subject to paragraph (4), the taxpayer, at the date of the agreement, in relation to the dwelling to which it relates; and

(e) subject to paragraph (3), any other person who—

(i) at the date of the proposal would have been competent to make the proposal, and

(ii) has within three months beginning on the day on which the proposal was served on the listing officer served notice on him in writing to the effect that he wishes to be party to the proceedings in respect of the proposal.

(3) Where—

(a) a person who was at the date of the proposal the taxpayer in respect of the dwelling is, at the date on which all the other persons mentioned in paragraph (2) have agreed as mentioned in paragraph (1), no longer the taxpayer in respect of the dwelling, and the listing officer has taken all reasonable steps to ascertain the whereabouts of that person, but they have not been ascertained, or

(b) a person who has given notice as mentioned in paragraph (2)(e) cannot be contacted at the address supplied to the listing officer (whether in that notice or otherwise),

the agreement of that person under the foregoing provisions of this regulation shall not be required.

(4) Where at the date of the proposal or agreement more than one person is a taxpayer in respect of the dwelling concerned, such of the requirements of paragraph (1) as relate to the agreement of persons referred to in sub-paragraph (c) or, as the case may be, sub-paragraph (d) of paragraph (2) shall be treated as satisfied where the agreement of one of the persons to whom the description in the relevant sub-paragraph applies has been signified.

(5) Where the period of six weeks mentioned in paragraph (1)(a) would expire before the period of three months mentioned in paragraph (2)(e), the alteration required by paragraph (1)(a) shall, where no notice is served as mentioned in paragraph (2)(e), be made as soon as practicable after the expiry of that period of three months.