The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 and shall come into force on 5th November 2003.

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

“the 1988 Act” means the Local Government Finance Act 1988;

“the Administration Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992(1);

“appropriate levying body” in relation to a billing authority, means a passenger transport authority, the Broads Authority or the Environment Agency, insofar as the authority or agency has power—

(a)

to issue a levy to the billing authority, or

(b)

to issue a levy to a county council which has power to issue a precept to the billing authority;

“authorised person” means a person to whom an authorisation is given by a billing authority to exercise any functions relating to the administration of council tax or to the collection of non-domestic rates, as the case may be, by the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996(2);

“billing authority” means an English billing authority;

“the Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(3);

“council tax demand notice” means a demand notice within the meaning of Part 5 of the Administration Regulations which is served by a billing authority or any authorised person;

“local precepting authority” means an authority specified in section 39(2)(c) to (e) of the Act;

“major precepting authority” has the meaning given by section 39(1) of the Act;

“rate demand notice” means a demand notice within the meaning of Part 2 of the Collection Regulations which is served by a billing authority or any authorised person (including such a notice served pursuant to Part 2 of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990(4) (joint owners and occupiers));

“the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; and

“rural settlement authority” means a billing authority which has, in respect of the relevant year, identified one or more rural settlements for that year in a list compiled under section 42A(2) of the 1988 Act(5).

(3) Any reference in these Regulations to the relevant valuation band in relation to a dwelling is a reference to the valuation band shown as applicable to the dwelling in the billing authority’s valuation list.

(1)

S.I. 1992/613; relevant amending instruments are S.I. 1992/3008, 1993/196, 1994/505, 1997/393, 2003/768, 2003/2211.

(2)

S.I. 1996/1880.

(3)

S.I. 1989/1058; relevant amending instruments are S.I. 1991/141, 1992/1512, 1993/616, 1993/774, 1993/1493, 2003/2210.

(4)

S.I. 1990/145; relevant amending instruments are S.I. 1993/616, 1993/894.

(5)

Section 42A of the Local Government Finance Act 1988 was inserted by the Local Government and Rating Act 1997, s.1 and Schedule 1, paragraph 1.