(This note is not part of the Regulations)
These Regulations make provision in relation to council tax referendums and the changes to local authority requisite calculations made by the Localism Act 2011 (“the Act”).
The Regulations apply in relation to England only (regulation 1). Regulation 2 introduces the Schedule to the Regulations, which amends a number of existing statutory instruments. The amendments are consequential and give full effect to the changes made by the Act in respect of council tax referendums and requisite calculations.
Part 2 of the Regulations concerns major precepting authorities. Regulation 3 prescribes the date by which a major precepting authority must notify its billing authorities if it has set an excessive relevant basic amount of council tax for a financial year.
Where a billing authority holds a referendum on behalf of a major precepting authority it can recover its costs from the precepting authority. Regulation 4 modifies that position where one or more of the billing authorities (“the defaulting authorities”) fails to hold a referendum in accordance with Chapter 4ZA of Part 1 of the Local Government Finance Act 1992. In this situation the defaulting authorities are unable to recover their costs and they must also pay the costs of any billing authorities which do hold a referendum in accordance with Chapter 4ZA.
Part 3 of the Regulations concerns local precepting authorities. Regulation 5 prescribes the date by which a local precepting authority must notify its billing authority if it has set an excessive relevant basic amount of council tax for a financial year.
Regulation 6 makes similar provision to regulation 4. Since a local precepting authority can issue a precept to one billing authority only, the modifications made by regulation 6 simply ensure that the billing authority cannot recover its costs from the precepting authority where it fails to hold a referendum in accordance with Chapter 4ZA.
A full impact assessment has not been produced for these Regulations as no impact on the private or voluntary sectors is foreseen.