2003 No. 3081
The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2003
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred on him by sections 143(1) and (2) and 146(6) of, and paragraphs 1 and 2(2)(ga) and (h) of Schedule 9 to, the Local Government Finance Act 19881 and sections 113(1) and (2) and 116(1) of, and paragraphs 1, 2(4)(e) and (j), 4(4) and (5) and 21(3) of Schedule 2 and paragraphs 6(1) and (2) of Schedule 3 to, the Local Government Finance Act 19922, and of all other powers enabling him in that behalf, hereby makes the following Regulations:
Citation, commencement and application1
1
These regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2003 and shall come into force on 25th December 2003.
2
These Regulations apply to billing authorities in England only.
Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 20032
The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 20033 “the principal Regulations” are amended in accordance with regulations 3 to 5 below.
Amendment of Regulation 1 (Citation, commencement and interpretation) of the principal Regulations3
1
In paragraph (2) insert after the definition of “the Collection Regulations”—
“combined fire authority” means a fire authority in England constituted by a combination scheme made under section 6 of the Fire Services Act 1947;
2
In paragraph (3) omit the words “in the billing authority’s valuation list” and add after the words “as applicable to the dwelling”—
a
in the billing authority’s valuation list; or
b
if a new valuation list is due to come into force for the relevant year under section 22B(2)(a) or (3)(a) of the Act, as the case may be,
i
except in a case to which paragraph (4) applies, in the list proposed to be compiled as the new list, “the proposed list”, by the listing officer and sent to the billing authority under section 22B(7) of the Act;
ii
in a case to which paragraph (4) applies, in information which for the purposes of this paragraph is relevant information.
4
This paragraph applies where the listing officer supplies the authority with information relating to property shown in the proposed list (including information relating to the application to such property of article 3 or 4 of the Council Tax (Chargeable Dwellings) Order 1992); and such information is relevant information for the purposes of paragraph (3) to the extent that it differs from information contained in the proposed list.
Amendment of Schedule 1 (Matters to be contained in council tax demand notices) of the principal Regulations4
1
Add after paragraph 8—
8A
1
For the financial year beginning on 1st April 2004 in billing authority areas with a combined fire authority where the contribution to the net expenses of the combined fire authority for the preceding financial year was taken into account in the budget requirement set by the billing authority in accordance with section 32 of the Act, and where a statement of the amount mentioned in paragraph 6(2)(b) of this Schedule is given, a footnote to that amount for the relevant year stating—
The figures comparing the amount of council tax calculated by [insert name of billing authority] for your dwelling for this financial year and the previous financial year are not direct comparisons because this year the combined fire authority has issued a precept which is shown separately on your bill.
2
For the financial year beginning on 1st April 2004 in billing authority areas with a combined fire authority where the contribution to the net expenses of the combined fire authority for the preceding financial year was taken into account in the budget requirement set by the billing authority in accordance with section 32 of the Act, and where a statement is provided in accordance with paragraphs 6(3)(a) and (b) of this Schedule, a footnote to the amount stated in accordance with paragraph 6(3)(b) for the relevant year stating—
The figures comparing the amount of council tax calculated by [insert name of billing authority] less any local precepts for your dwelling for this financial year and the previous financial year are not direct comparisons because this year the combined fire authority has issued a precept which is shown separately on your bill.
3
For the financial year beginning on 1st April 2004 in billing authority areas with a combined fire authority where the contribution to the net expenses of the combined fire authority for the preceding financial year was taken into account in the budget requirement set by the county council in accordance with section 43 of the Act, a footnote to the amount stated in accordance with paragraph 6(2)(c) of this Schedule for the county council for the relevant year stating—
The figures comparing the amount of council tax calculated by [insert name of county council] for your dwelling for this financial year and the previous financial year are not direct comparisons because this year the combined fire authority has issued a precept which is shown separately on your bill.
2
In paragraph 9, omit “or” at the end of sub-paragraph (b) and add after sub-paragraph (c)—
d
a determination made by the billing authority pursuant to section 11A of the Act in relation to dwellings prescribed by the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003; or
e
a reduction made by the billing authority under section 13A of the Act.
3
Substitute for paragraph 10—
10
1
Where a statement falls to be given as mentioned in paragraph 9 by reason of the matter referred to in sub-paragraph (a) or (d) of that paragraph—
a
a statement of the basis on which the authority assumed that the chargeable amount for the relevant year was or should be subject to a discount of an amount equal to the appropriate percentage or twice the appropriate percentage or subject to a discount set in accordance with a determination made by the billing authority pursuant to section 11A of the Act (as the case may be); and
b
a statement that if at any time before the end of the financial year following the relevant year the person to whom the notice is issued has reason to believe that the chargeable amount for the year is not in fact subject to any discount, or is subject to a discount of a smaller amount, he is required, within a period of 21 days beginning on the day on which he first had that belief, to notify the authority of it; and
c
a statement that if the person fails without reasonable excuse to comply with a requirement contained in a statement pursuant to paragraph (b) of this sub-paragraph, the authority may impose on him a penalty of £50.
2
Where a statement falls to be given as mentioned in paragraph 9 by reason of the matter referred to in sub-paragraph (e) of that paragraph—
a
a statement of the basis on which the authority assumed that the chargeable amount for the relevant year was or should be subject to a reduction; and
b
a statement that if at any time before the end of the financial year following the relevant year the person to whom the notice is issued has reason to believe that the chargeable amount for the year is not in fact subject to a reduction, or is subject to a reduction of a smaller amount, he is required, within a period of 21 days beginning on the day on which he first had that belief, to notify the authority of it; and
c
a statement that if the person fails without reasonable excuse to comply with a requirement contained in a statement pursuant to paragraph (b) of this sub-paragraph, the authority may impose on him a penalty of £50.
4
In sub-paragraph (b) of paragraph 17—
a
in paragraph (ii)—
i
omit the words “of the Act;”
ii
after the words “under section 11” add “or a determination made under section 11A of the Act, as the case may be;”
b
after paragraph (iv) add—
v
a person may be eligible for a reduction under section 13A of the Act;
Amendment of Schedule 2 (Matters to be contained in rate demand notices)5
1
In paragraph 6 of Part 1 of the Schedule—
a
in the sections headed “Rateable Value” and “Transitional Arrangements” substitute “www.local.odpm.gov.uk/finance/busrats/guide/index.htm” for the website address “www.local.regions.odpm.gov.uk/busrats/guide/index.htm”; and
b
substitute for the section headed “Charitable and Discretionary Relief”—
Charitable relief, relief for registered Community Amateur Sports Clubs (CASCs) and Discretionary Relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Registered CASCs are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purposes of that club, or that club and of other such registered clubs. In both cases, relief is given at 80 per cent of the bill and local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. They can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.
2
In paragraph 3 of Part 3 of the Schedule—
a
in the sections headed “Rateable Value” and “Transitional arrangements” substitute “www.local.odpm.gov.uk/finance/busrats/guide/index.htm” for the website address “www.local.regions.odpm.gov.uk/busrats/guide/index.htm”; and
b
substitute for the section headed “Charitable and Discretionary Relief”—
Charitable relief, relief for registered Community Amateur Sports Clubs (CASCs) and Discretionary Relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Registered CASCs are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purposes of that club, or that club and of other such registered clubs. In both cases, relief is given at 80 per cent of the bill and local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. They can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.
Amendment of Schedule 3 (Information to be supplied with notices)6
In paragraph 4 of Part 3 of the Schedule, in the definition of “relevant precepting authority” omit the words “paragraph 1” and substitute the words “paragraphs 1, 3 and 7”.
Signed by authority of the First Secretary of State
(This note is not part of the Regulations)