The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012

Further information to be provided in connection with a referendum E+W

7.—(1) As soon as is reasonably practicable after a billing authority has determined that its relevant basic amount of council tax for a financial year is excessive, and not fewer than 28 days before the date on which the referendum will be held, the authority must publish a statement—

(a) of the amount which, in relation to the relevant financial year, and each category of dwellings in the authority's area, has been calculated (or last calculated) by the authority in accordance with sections 31A, 31B and 34 to 36 but as if section 31A did not require it or permit it to take into account the amount of any precepts—

(i) issued to it for the year by local precepting authorities, or

(ii) anticipated by it in pursuance of regulations under section 41;

(b) of the amount, which in relation to the relevant financial year, and each category of dwellings in the authority's area, has been calculated by the authority in accordance with section 52ZF but as if section 31A did not require it or permit it to take into account the amount of any precepts—

(i) issued to it for the year by local precepting authorities, or

(ii) anticipated by it in pursuance of regulations under section 41; and

(c) of the expenses it estimates it will incur in connection with the referendum.

(2) As soon as is reasonably practicable after a major precepting authority, other than the Greater London Authority, has determined that its relevant basic amount of council tax for a financial year is excessive, and not fewer than 28 days before the date on which the referendum will be held, the authority must publish a statement—

(a) of the amount which, in relation to the relevant financial year and each category of dwellings in the authority's area, has been calculated (or last calculated) by the authority in accordance with sections 42A, 42B and 45 to 47;

(b) of the amount which, in relation to the relevant financial year and each category of dwellings in the authority's area, has been calculated by the authority in accordance with section 52ZJ(1), (2), (4) and (5); and

(c) of the expenses it estimates it will incur in connection with the referendum.

(3) As soon as is reasonably practicable after the Greater London Authority has determined that its relevant basic amount of council tax for a financial year is excessive, and not fewer than 28 days before the date on which the referendum will be held, the Authority must publish a statement—

(a) of the amount which, in relation to the relevant financial year and each category of dwellings in the Authority's area, has been calculated in accordance with the appropriate Greater London provisions;

(b) of the amount which, in relation to the relevant financial year and each category of dwellings in the Authority's area has been calculated by the Authority in accordance with section 52ZJ(3), (6) and (7); and

(c) of the expenses it estimates it will incur in connection with the referendum.

(4) As soon as is reasonably practicable after a local precepting authority has determined that its relevant basic amount of council tax for a financial year is excessive, and not fewer than 28 days before the date on which the referendum will be held, the authority must publish a statement—

(a) of the amount which, in relation to the relevant financial year, would be calculated by the authority as applicable to dwellings listed in different valuation bands in the authority's area in accordance with regulation 8(1);

(b) of the amount which, in relation to the relevant financial year, would be calculated by the authority as applicable to dwellings listed in different valuation bands in the authority's area in accordance with regulation 8(2); and

(c) of the expenses it estimates it will incur in connection with the referendum.

(5) As soon as is reasonably practicable after a referendum has been held, the authority in respect of which the referendum was held must publish a final statement of the expenses it incurred in connection with the referendum.

(6) An authority shall assume for the purposes of paragraph (1)(a) and (b) that each of the valuation bands is shown in its valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(7) An authority shall assume for the purposes of paragraphs (2)(a) and (b), (3)(a) and (b) and (4)(a) and (b) that each of the valuation bands is shown in each appropriate billing authority's valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(8) The statement published under paragraph (1)(a) and (b), paragraph (2)(a) and (b), paragraph (3)(a) and (b) and paragraph (4)(a) and (b) must include an explanation that the amounts stated in accordance with those sub-paragraphs represent only part of the council tax that is or will be applicable to dwellings situated in the authority's area.

(9) Dwellings fall within different categories for the purposes of—

(a) paragraph (1)(a) and (b), according as different calculations have been made in relation to them in accordance with sections 31A, 31B, 34 to 36 and 52ZF,

(b) paragraph (2)(a) and (b), according as different calculations have been made in relation to them in accordance with sections 42A, 42B, 45 to 47, and 52ZJ, and

(c) paragraph (3)(a) and (b), according as different calculations have been made in relation to them in accordance with the appropriate Greater London provisions and section 52ZJ.

(10) In this regulation—

“appropriate Greater London provisions” has the meaning given in section 40(10).

“appropriate billing authority” has the meaning given in section 39(4).