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

Explanatory Note

(This note is not part of the Regulations)

Regulations 1 to 5 of these regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 “the principal Regulations” as regards England only in consequence of various provisions in the Local Government Act 2003.

Regulation 3(1) inserts a new definition of combined fire authorities into regulation 1 of the principal Regulations. Combined fire authorities will become major precepting authorities from 1 April 2004 by virtue of section 83 of the Local Government Act 2003. In areas with a combined fire authority, a footnote will appear on council tax demand notices for the financial year 1 April 2004 explaining that the figures for the amount of council tax calculated by the billing authority or county council for the previous year and the financial year beginning 1 April 2004 are not direct comparisons as the combined fire authority has issued a precept for the financial year beginning 1 April 2004 which is shown separately on the bill, (regulation 4(1).)

Regulation 3(2) amends regulation 1(3) of the principal Regulations. References to the relevant valuation band in demand notices prepared in respect of financial years in which there will be a new valuation list under s.22B of the Local Government Finance Act 1992 (inserted by section 77 of the Local Government Act 2003), will be read as a reference to the valuation band in the proposed list rather than the present list.

Regulation 4(2) provides that a statement must be given of the number of days in respect of which council tax has been calculated by reference to a determination made by the billing authority pursuant to section 11A of the Act (second and empty homes) or by reference to a reduction made by the billing authority under its power in section 13A of the Act (billing authority’s power to reduce the amount of tax payable.)

Regulation 4(3) substitutes a new paragraph 10 into Schedule 1 providing that statements similar to those provided in relation to discounts under section 11 of the Act will be given in relation to discounts or reductions under sections 11A or 13A.

Regulation 4(4) provides that the explanatory notes that appear on the notice must also provide a general indication of the circumstances in which an amount may be subject to a discount or a person’s liability to pay council tax in respect of the dwelling may be reduced.

Regulation 5 amends a website address in the explanatory notes to be provided on rating demand notices and amends the explanatory notes to include a reference to mandatory rate relief for Community Amateur Sports Clubs. Registered Community Amateur Sports Clubs are entitled to rate relief from 1 April 2004 following amendment of the Local Government Finance Act 1988 by section 64 of the Local Government Act 2003.

Regulation 6 amends the definition of “relevant precepting authority” in paragraph 4 of Part 3 of Schedule 3 to exclude the bodies listed in sub-paragraphs (a) and (b) of that definition from the duties in paragraphs 1, 3 and 7 of Part 1 of Schedule 3.