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Statutory Instrument

The Community Charges and Non-Domestic Rating (Demand Notices) (Wales) Regulations 1990

Citation
S.I. 1990/293
As at
Sections
60
Section 1Citation, commencement and application

These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (Wales) Regulations 1990 and shall come into force on 21st February 1990. They apply to community charge demand notices and rate demand notices issued by Welsh charging authorities only.

Section 2Interpretation

(1) In these Regulations: “ the Act ” means the Local Government Finance Act 1988;

“the principal community charge regulations” means the Community Charges (Administration and Enforcement) Regulations 1989 ;

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

“chargeable person” means a person entered on a charging authority’s community charges register as subject in the relevant year to a community charge of that authority; and in relation to a community charge demand notice, means the person upon whom that notice is, or is to be, served;

“charging authority” means a Welsh charging authority;

“community charge demand notice” means a demand notice within the meaning of Part III of the principal community charge regulations which is given by a charging authority (including such a notice given pursuant to the Community Charges (Co-owners) Regulations 1990) ;

“personal community charge demand notice” means a community charge demand notice requiring the payment of an amount in respect of a charging authority’s personal community charge as it has effect for the relevant year;

“rate demand notice” means a demand notice within the meaning of Part II of the principal rating regulations which is given by a charging authority (including such a notice given pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (joint owners and occupiers));

“relevant county council”, in relation to a charging authority, means the county council which has power to issue a precept to that charging authority;

“the relevant year” in relation to a community charge demand notice or a rate demand notice, means the chargeable financial year to which the demand for payment made by it relates;

“specific grants” means grants or subsidies which fall to be credited to revenue account and which are paid out of monies provided by Parliament, other than–

revenue support grant paid under section 78 of the Act,

additional grant paid under section 85 of the Act, and

sums which the Secretary of State specifies are to be paid into a charging authority’s collection fund under section 90(3) of the Act;

“standard community charge demand notice” means a community charge demand notice requiring the payment of an amount in respect of a charging authority’s standard community charge as it has effect for the relevant year.

(2) In these Regulations, unless the context otherwise requires, any reference to a numbered form is a reference to the form bearing that number, prescribed in Schedule 1.

(3) Part III of Schedule 2 (Interpretation) shall have effect for the purposes of Schedule 2, and Part III of Schedule 6 (Interpretation) shall have effect for the purposes of Schedule 6.

Section 3Personal community charge demand notices: form and content

(1) Subject to the provisions of paragraphs (2) and (3) and regulations 4, 9 and 10, forms 1, 2 and 3 are the forms prescribed for personal community charge demand notices, and a personal community charge demand notice–

(a) must be in form 1, 2 or 3; and

(b) must contain the matters prescribed in Part I of Schedule 2 for inclusion in a personal community charge demand notice in the positions indicated in form 1, 2 or 3 as the case may be.

(2) A personal community charge demand notice which does not comply with the provisions of paragraph (1) is invalid.

(3) Forms 1, 2 and 3 shall be used in the circumstances prescribed in regulation 4.

Section 4Personal community charge demand notices: use of forms

Personal community charge demand notices shall be served by a charging authority in form 1, except that where in relation to a relevant year an authority resolves to serve its personal community charge demand notices in form 2 or form 3, they shall be so served.

Section 5Personal community charge demand notices: provision of translations

(1) Where following a resolution under regulation 4 personal community charge demand notices are served in form 2, the charging authority shall, if a person upon whom the notice is served so requests, provide that person with a translation of the notice, and the translation so provided shall be in the form of words prescribed in Welsh in form 3.

(2) Where following a resolution under regulation 4 personal community charge demand notices are served in form 3, the charging authority shall, if a person upon whom the notice is served so requests, provide that person with a translation of the notice, and the translation so provided shall be in the form of words prescribed in English in form 2.

Section 6Standard community charge demand notices: form and content

(1) Subject to the provisions of paragraphs (2) and (3) and regulations 7, 9 and 11, forms 4, 5 and 6 are the forms prescribed for standard community charge demand notices, and a standard community charge demand notice–

(a) must be in form 4, 5 or 6; and

(b) must contain the matters prescribed in Part II of Schedule 2 for inclusion in a standard community charge demand notice in the positions indicated in form 4, 5 or 6, as the case may be.

(2) A standard community charge demand notice which does not comply with the provisions of paragraph (1) is invalid.

(3) Forms 4, 5 and 6 shall be used in the circumstances prescribed in regulation 7.

Section 7Standard community charge demand notices: use of forms

Standard community charge demand notices shall be served by a charging authority in form 4, except that where in relation to a relevant year an authority resolves to serve its standard community charge demand notices in form 5 or form 6, they shall be so served.

Section 8Standard community charge demand notices: provision of translations

(1) Where following a resolution under regulation 7 standard community charge demand notices are served in form 5, the charging authority shall, if a person upon whom the notice is served so requests, provide that person with a translation of the notice, and the translation so provided shall be in the form of words prescribed in Welsh in form 6.

(2) Where following a resolution under regulation 7 standard community charge demand notices are served in form 6, the charging authority shall, if a person upon whom the notice is served so requests, provide that person with a translation of the notice, and the translation so provided shall be in the form of words prescribed in English in form 5.

Section 9Variation of forms for community charge demand notices

(1) Where in forms 1 and 4 the English text is placed immediately above the corresponding Welsh text, the Welsh text may be placed immediately above the English text.

(2) Where in forms 1 and 4 the English text is placed immediately to the left side of the corresponding Welsh text,

(a) the Welsh text may be placed immediately to the left side of the English text, or

(b) the Welsh text may be placed immediately above the English text, or

(c) the Welsh text may be placed immediately below the English text.

Section 10Personal community charge demand notices: further variation of forms

(1) In forms 1, 2 and 3, items referred to in paragraph (2) may be placed in any order and any position below the words “PERSONAL COMMUNITY CHARGE DEMAND NOTICE FOR THE FINANCIAL YEAR” or “HYSBYSIAD HAWLIO TÅL CYMUNEDOL PERSONOL AR GYFER Y FLWYDDYN ARIANNOL”, as the case may be, and above the words “YOU ARE SHOWN IN THE COMMUNITY CHARGES REGISTER AS SUBJECT TO A PERSONAL COMMUNITY CHARGE” or “DENGYS Y GOFRESTR TALIADAU CYMUNEDOL EICH BOD YN DESTUN TÅL CYMUNEDOL PERSONOL” as the case may be.

(2) The items referred to in this paragraph are each of the matters described at [c], [d], [e] and [f] of paragraph 3 of Part I of Schedule 2 together with, in the case of [c], the form of words prescribed in the form for inclusion together with that matter, and, in the case of [e], the box prescribed in the form for inclusion around that matter.

Section 11Standard community charge demand notices: further variation of forms

(1) In forms 4, 5 and 6, items referred to in paragraph (2) may be placed in any order and any position below the words “STANDARD COMMUNITY CHARGE DEMAND NOTICE FOR THE FINANCIAL YEAR” or “HYSBYSIAD HAWLIO TÅL CYMUNEDOL SAFONOL AR GYFER Y FLWYDDYN ARIANNOL”, as the case may be, and above the words “YOU ARE SHOWN IN THE COMMUNITY CHARGES REGISTER AS SUBJECT TO A STANDARD COMMUNITY CHARGE” or “DENGYS Y GOFRESTR TALIADAU CYMUNEDOL EICH BOD YN DESTUN TÅL CYMUNEDOL SAFONOL” as the case may be.

(2) The items referred to in this paragraph are each of the matters described at [c], [d], [e], [f], [fa] and [fb] of paragraph 6 of Part II of Schedule 2 together with, in the cases of [c], [fa] and [fb], the form of words prescribed in the form for inclusion together with that matter, and in the case of [e], the box prescribed in the form for inclusion around that matter.

Section 12Invalid community charge demand notices

(1) Where–

(a) a community charge demand notice is invalid because it does not comply with the provisions of regulation 3(1) or 6(1), as the case may be,

(b) the failure so to comply was due to a mistake, and

(c) the amount required to be paid under the notice was demanded in accordance with Part III of the principal community charge regulations (as may be applied in any case by the Community Charges (Co-owners) Regulations 1990),

the requirement to pay that amount shall nevertheless have effect as if the notice were valid.

(2) Where a requirement to pay an amount under an invalid notice has effect by virtue of paragraph (1), the charging authority which issued the notice shall as soon as practicable after the mistake is discovered issue to the chargeable person concerned a document in the form which the notice would have taken (and containing the matters it would have contained) if it had complied with the provisions of regulation 3(1) or 6(1), as the case may be.

Section 13Content of rate demand notices

(1) A rate demand notice must contain the matters prescribed in Schedule 3.

(2) A rate demand notice which does not comply with the provisions of paragraph (1) is invalid.

Section 14Language of rate demand notices and provision of translations

(1) If it appears requisite to a charging authority that a rate demand notice should be served in Welsh and in English, instead of in English or in Welsh, it shall be so served.

(2) If it appears requisite to a charging authority, it shall provide a Welsh translation of a rate demand notice served in English.

(3) If it appears requisite to a charging authority, it shall provide an English translation of a rate demand notice served in Welsh.

Section 15Invalid rate demand notices

(1) Where–

(a) a rate demand notice is invalid because it does not comply with the provisions of regulation 13(1),

(b) the failure so to comply was due to a mistake, and

(c) the amounts required to be paid under the notice were demanded in accordance with Part II of the principal rating regulations (as may be applied in any case by Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellane ous Provisions) Regulations 1990),

the requirement to pay those amounts shall nevertheless have effect as if the notice were valid.

(2) Where a requirement to pay an amount under an invalid notice has effect by virtue of paragraph (1), the charging authority which issued the notice shall as soon as practicable after the mistake is discovered issue to the ratepayer concerned a statement of the matters which were not contained in the notice and which would have been so contained if it had complied with the provisions of regulation 13(1).

Section 16Provision of explanatory information with community charge demand notices

(1) When a charging authority serves a community charge demand notice in form 1 or form 4, it must supply explanatory information in the form of words prescribed in Parts I and II of Schedule 4.

(2) When a charging authority serves a community charge demand notice in form 2 or form 5, it must supply explanatory information in the form of words prescribed in Part I of Schedule 4.

(3) When a charging authority serves a community charge demand notice in form 3 or form 6, it must supply explanatory information in the form of words prescribed in Part II of Schedule 4.

Section 17Provision of explanatory information with translations of community charge demand notices

(1) When a charging authority provides a person with a translation of a community charge demand notice in the form of words prescribed in Welsh in form 3 or form 6 the authority shall also provide that person with explanatory information in the form of words prescribed in Part II of Schedule 4.

(2) When a charging authority provides a person with a translation of a community charge demand notice in the form of words prescribed in English in form 2 or form 5 the authority shall also provide that person with explanatory information in the form of words prescribed in Part I of Schedule 4.

Section 18Provision of explanatory information with rate demand notices

(1) When a charging authority serves a rate demand notice in Welsh and English, it must supply explanatory information in the form of words prescribed in Parts I and II of Schedule 5.

(2) When a charging authority serves a rate demand notice in English, it must supply explanatory information in the form of words prescribed in Part I of Schedule 5.

(3) When a charging authority serves a rate demand notice in Welsh, it must supply explanatory information in the form of words prescribed in Part II of Schedule 5.

Section 19Provision of explanatory information with translations of rate demand notices

(1) When a charging authority provides a person with a Welsh translation of a rate demand notice, the authority shall also provide that person with explanatory information in the form of words prescribed in Part II of Schedule 5.

(2) When a charging authority provides a person with an English translation of a rate demand notice, the authority shall also provide that person with explanatory information in the form of words prescribed in Part I of Schedule 5.

Section 20Demand notices: financial and other information

(1) A charging authority must supply the information prescribed in Part I of Schedule 6 when it serves a community charge demand notice.

(2) A charging authority must supply the information prescribed in Part II of Schedule 6 when it serves a rate demand notice.

(3) If it appears requisite to a charging authority when it serves a community charge demand notice or a rate demand notice that the information prescribed in Part I or Part II of Schedule 6 (as the case may be) should be supplied in English and in Welsh, instead of in English or in Welsh, it shall be so supplied.

Section 21Supply of information by precepting authorities

(1) In order that a charging authority may fulfil the duty under regulation 20 to supply information with a community charge demand notice or a rate demand notice served by it, the relevant county council shall, when it issues a precept (whether original or substitute) to a charging authority for the relevant year, supply the charging authority with the information specified in paragraph (2).

(2) The information is information, as regards the relevant county council and the precept concerned, as to–

(a) the estimates mentioned in paragraphs 2 and 6 of Part I of Schedule 6;

(b) the matters mentioned in paragraphs 3, 5, 7, 8, 9, 10, 11, 12, 13 and 14 of that Part.

Section 22Supply of information by precepting authorities: transitional provision

(1) Subject to paragraph (2), where a precept has been issued before the day on which these Regulations come into force (“the relevant day”), the information which would have been supplied to a charging authority under regulation 21 if these Regulations were then in force shall be supplied within 7 days of the relevant day.

(2) Information need not be supplied under paragraph (1) on or after the relevant day if it was supplied voluntarily before that day.

Section 1

Subject to regulation 10 and to paragraph 2, the matters described in paragraph 3 are prescribed for inclusion in a personal community charge demand notice, in the positions indicated by (and in substitution for) the corresponding letters and brackets in forms 1, 2 and 3.

Section 2

(1) Subject to sub-paragraph (2), insofar as the inclusion of a prescribed matter in a personal community charge demand notice involves the use of words (whether or not words are prescribed for such use), the words used shall be–

(a) in English and in Welsh where the notice is in form 1,

(b) in English where the notice is in form 2,

(c) in Welsh where the notice is in form 3.

(2) Except where provision is made to the contrary, the requirements of sub-paragraph (1) do not apply to the inclusion in a personal community charge demand notice of the matters described at [a], [e], [f], [g], [i], [k], [m], [o] and [za] of paragraph 3.

(3) Where the period (entered in accordance with [u] of paragraph 3) to which a personal community charge demand notice relates is one period which includes every day in the relevant year, the matters described at [te] and [tf] of paragraph 3 may be omitted.

(4) Insofar as the inclusion of any prescribed matter involves the calculation of any sum of money, the calculation shall be rounded to the nearest penny, and if the sum of money is an amount which is an exact multiple of a half penny, but not a whole penny, it shall be rounded down.

Section 3

The matters are:–

(a) The name and address of the charging authority issuing the personal community charge demand notice (“the notice”).

(b) The relevant year.

(c) The date of the notice.

(d) The reference number (if any) of the chargeable person’s account with the charging authority together with (if there is such a number) the words “Ref. no.” and “Rhif. cyf.” included immediately above or immediately to the left side of the reference number.

(e) The name of the person on whom the notice is to be served, and the address at which it is to be served.

(f) If the address of the relevant residence is different from the address to be inserted in accordance with [e] above, the words “Address on the community charges register” and “Cyfeiriad ar y gofrestr taliadau cymunedol”, included in accordance with paragraph 2(1), followed by the address of the relevant residence.

(g) The name of the relevant county council.

(h) The amount calculated in accordance with the formula–

where–

A is the amount of the precept issued by the relevant county council, less the amount of any portion of that precept issued in respect of special expenses which relate to part only of the charging authority’s area,

P is the relevant population of the charging authority’s area for the relevant year notified to the relevant county council under paragraph 5(4) of Schedule 12A to the Act .

(i) The name of the charging authority.

(j) The amount calculated in accordance with the formula–

where–

B is the amount calculated by the charging authority under section 95(4) of the Act, less any amount included in that amount in respect of special expenses,

P is the relevant population of the charging authority’s area for the relevant year notified to the relevant county council under paragraph 5(4) of Schedule 12A to the Act.

(k) The name of the community council (if any) the area of which contains the relevant residence, and in respect of which an amount is entered in accordance with [l] below.

(l) The amount calculated in accordance with the formula–

where–

C is either–

the amount of the precept (if any) issued by the community council the area of which contains the relevant residence, or

if the provisions of section 37 of the Act apply because no such precept has been issued by that community council at the time the charging authority sets the relevant charge, the amount (if any) which, in accordance with the provisions of section 37 of the Act, as they so apply, is included by the charging authority among the items listed in section 32(4) of the Act in setting the relevant charge,

Pa is the population (whether the relevant population found for the purposes of section 69 of the Act , or the figure which would be the relevant population if it needed to be found for those purposes) of the community council’s area for the relevant year, notified to the community council under the Charging Authorities (Notification of Precept Population) (Wales) Regulations 1989 .

(m) A description of each item of special expenses (if any) of the relevant county council for the relevant year which is stated in the precept issued by that council to be applicable to the area which contains the relevant residence, but is not so applicable to the whole of the charging authority’s area.

(n) In respect of each item of special expenses (if any) entered in accordance with [m] above, the amount calculated in accordance with the formula–

where–

D is the amount of the portion of the precept concerned which relates to that item,

Pb is the relevant population (whether found for the purposes of section 69 of the Act or otherwise) for the relevant year of the area to which that item is applicable, notified to the body to whose levy the item of special expenses relates, in accordance with regulations made under section 74 of the Act ,

each amount to be placed to the right side of the description of the item of special expenses to which it relates.

(o) A description of each item of special expenses (if any) of the charging authority which was included in the amount calculated by it under section 95(4) of the Act, and which relates to a part of its area which contains the relevant residence.

(p) In respect of each item of special expenses (if any) entered in accordance with [o] above, the amount calculated in accordance with the formula–

where–

E is the amount included in the amount calculated by the charging authority under section 95(4) of the Act, which relates to that item,

Pc is either–

the relevant population (whether found for the purposes of section 69 of the Act or otherwise) for the relevant year of the area to which that item is applicable, notified to the body to whose levy, or special levy, the item of special expenses relates, in accordance with regulations made under section 74 or 75 of the Act , or

in any other case, the population which would be the relevant population for that area for the relevant year if it needed to be found for the purposes of section 69 of the Act,

each amount to be placed to the right side of the description of the item of special expenses to which it relates.

(q) The difference (if any) between the relevant charge and the sum of the amounts entered in accordance with [h], [j], [l], [n] and [p] above, such difference to be shown as a deduction if the sum of those amounts is greater than the relevant charge.

(r) The relevant year.

(s) The relevant charge.

(ta) If section 13 of the Act applies for every period to which the notice relates, the words “Charge at student rate” and “Tâl yn ôl y gyfradd myfyrwyr”.

(tb) If section 13 of the Act applies for every period to which the notice relates, the amount calculated by dividing the relevant charge by 5.

(tc) If regulations under section 13A of the Act apply to reduce the amount the chargeable person is liable to pay in respect of the personal community charge to which the notice relates–

(a) where section 13 of the Act does not apply for a period to which the notice relates, the words “Less transitional relief” and “Llai rhyddhad dros dro”,

(b) where section 13 of the Act applies for every period to which the notice relates, the words “Less transitional relief at student rate” and “Llai rhyddhad dros dro yn ôl y gyfradd myfyrwyr”.

(td) If regulations under section 13A of the Act apply to reduce the amount the chargeable person is liable to pay in respect of the personal community charge to which the notice relates–

(a) where section 13 of the Act does not apply for a period to which the notice relates, the amount of the applicable relief,

(b) where section 13 of the Act applies for every period to which the notice relates, one fifth of the applicable relief.

(te) If regulations under section 13A of the Act apply to reduce the amount the chargeable person is liable to pay in respect of the personal community charge to which the notice relates, the words “Charge less transitional relief” and “Tâl llai rhyddhad dros dro”.

(tf) If regulations under section 13A of the Act apply to reduce the amount the chargeable person is liable to pay in respect of the personal community charge to which the notice relates–

(a) where section 13 of the Act does not apply for a period to which the notice relates, the relevant charge less the applicable relief,

(b) where section 13 of the Act applies for every period to which the notice relates, one fifth of the relevant charge less one fifth of the applicable relief.

(u) The period, or periods, to which the notice relates, entered one below the other with the periods to which section 13 of the Act does not apply (if any) entered first; and where a period is entered to which section 13 of the Act does not apply, there shall be included, in the case of each period entered to which section 13 of the Act applies, the words “Amount at student rate for the period” and “Swm yn ôl y gyfradd myfyrwyr am y cyfnod”, such words to be placed immediately to the left side of the description of the period to which those words relate.

(v) Either–

(i) where one period only is entered in accordance with [u] above, and that period includes every day in the relevant year, either–

(a) where section 13 of the Act does not apply for that period, the relevant charge less the applicable relief (if any), or

(b) where section 13 of the Act applies for that period, one fifth of the relevant charge less one fifth of the applicable relief (if any),

or–

(ii) in any other case, the amount calculated, for each period entered in accordance with [u] above, in accordance with the formula–

where–

F is either–

where section 13 of the Act does not apply, the relevant charge, less the applicable relief (if any), or

where section 13 of the Act applies, one fifth of the relevant charge, less one fifth of the applicable relief (if any),

G is the number of days falling within the period concerned,

H is the number of days in the relevant year, each such amount to be placed to the right side of the description of the period to which it relates.

(w) A description of each adjustment (entered one below the other) to the amount, or the sum of the amounts, (as the case may be) of the amounts entered in accordance with [v] above, which is required or permitted to be made under any statutory provision apart from section 13 of the Act and regulations under section 13A of the Act.

(x) The amount of each adjustment entered in accordance with [w] above, each such amount to be placed to the right side of the description of the adjustment to which that amount relates.

(y) The amount required to be paid under the notice.

(z)

(i) Where regulation 17(1) of the principal community charge regulations applies, and the provisions of Part I of Schedule 1 to those regulations apply to require that the amount required to be paid under the notice is to be payable in more than one instalment, the words–

The amount shown as payable by you is payable in [ ] instalments. The first payment of £[ ] is due on [ ] followed by [ ] payment(s) of [ ] due on [ ]

Mae'r swm a ddangosir fel swm taladwy gennych i'w dalu mewn [ ] rhandaliad. Mae'r taliad cyntaf o £[ ] yn ddyledus ar [ ] ac wedyn [ ] taliad o [ ] yn ddyledus ar [ ]

with, in each case, the square brackets replaced by amounts and days, in accordance with Part I of Schedule 1 to the principal community charge regulations.

(ii) Where regulation 17(1) of the principal community charge regulations applies, and the provisions of Part I of Schedule 1 to those regulations apply to require that the amount required to be paid under the notice is to be payable in a single instalment, the words–

The amount shown as payable by you is payable in one sum due on [ ]

Mae'r swm a ddangosir fel swm taladwy gennych i'w dalu mewn un swm sy'n ddyledus ar [ ]

with, in each case, the square brackets replaced by the day on which the amount required to be paid under the notice is payable.

(iii) Where regulation 17(2) of the principal community charge regulations applies, the words–

The amount shown as payable by you is payable in accordance with the agreement reached between you and [ ] [ ]. Details of this agreement are attached. Details of this agreement are available on request from [ ].

Mae'r swm a ddangosir fel swm taladwy gennych yn daladwy yn unol â'r cytundeb a wnaed rhyngoch a [ ] [ ]. Mae manylion y cytundeb hwnnw ynghlwm. Mae manylion y cytundeb hwnnw ar gael drwy wneud cais oddi wrth [ ].

with, in each case, the first set of square brackets replaced by the name of the charging authority, the second or third sentence deleted as appropriate, and

(i) where the second sentence is deleted, the second set of square brackets also deleted and the third set of square brackets replaced by the name and address of the person from whom a copy of the agreement concerned may be requested,

(ii) where the third sentence is deleted, the second set of square brackets replaced by “on” and “ar” and the date of the agreement concerned.

(za) For forms 2 and 3 only, the name and address of the person from whom a translation of the notice may be requested.

Section 4

Subject to regulation 11 and to paragraph 5, the matters described in paragraph 6 are prescribed for inclusion in a standard community charge demand notice, in the positions indicated by (and in substitution for) the corresponding letters and brackets in forms 4, 5 and 6.

Section 5

(1) Subject to sub-paragraph (2), insofar as the inclusion of a prescribed matter in a standard community charge demand notice involves the use of words (whether or not words are prescribed for such use), the words used shall be–

(a) in English and in Welsh where the notice is in form 4,

(b) in English where the notice is in form 5,

(c) in Welsh where the notice is in form 6.

(2) Except where provision is made to the contrary, the requirements of sub-paragraph (l) do not apply to the inclusion in a standard community charge demand notice of the matters described at [a], [e], [f], [g], [i], [k], [m], [o] and [za] of paragraph 6.

(3) Insofar as the inclusion of any prescribed matter involves the calculation of any sum of money, the calculation shall be rounded to the nearest penny, and if the sum of money is an amount which is an exact multiple of a half penny, but not a whole penny, it shall be rounded down.

Section 6

The matters are:–

(a) The name and address of the charging authority issuing the standard community charge demand notice (“the notice”).

(b) The relevant year.

(c) The date of the notice.

(d) The reference number (if any) of the chargeable person’s account with the charging authority together with (if there is such a number) the words “Ref. no.” and “Rhif. cyf.” included immediately above or immediately to the left side of the reference number.

(e) The name of the person on whom the notice is to be served, and the address at which it is to be served.

(f) If the address of the relevant property is different from the address to be inserted in accordance with [e] above, the words “Address on the community charges register” and “Cyfeiriad ar y gofrestr taliadau cymunedol”, included in accordance with paragraph 5(1), followed by the address of the relevant property.

(fa) The relevant class or classes.

(fb) The relevant multiplier or multipliers.

(g) The name of the relevant county council.

(h) The amount calculated in accordance with the formula–

where–

A is the amount of the precept issued by the relevant county council, less the amount of any portion of that precept issued in respect of special expenses which relate to part only of the charging authority’s area,

P is the relevant population of the charging authority’s area for the relevant year notified to the relevant county council under paragraph 5(4) of Schedule 12A to the Act.

(i) The name of the charging authority.

(j) The amount calculated in accordance with the formula–

where–

B is the amount calculated by the charging authority under section 95(4) of the Act, less any amount included in that amount in respect of special expenses,

P is the relevant population of the charging authority’s area for the relevant year notified to the relevant county council under paragraph 5(4) of Schedule 12A to the Act.

(k) The name of the community council (if any) the area of which contains the relevant property, and in respect of which an amount is entered in accordance with [1] below.

(l) The amount calculated in accordance with the formula–

where–

C is either–

the amount of the precept (if any) issued by the community council the area of which contains the relevant property, or

if the provisions of section 37 of the Act apply because no such precept has been issued by that community council at the time the charging authority sets the relevant charge, the amount (if any) which, in accordance with the provisions of section 37 of the Act, as they so apply, is included by the charging authority among the items listed in section 32(4) of the Act in setting the relevant charge,

Pa is the population (whether the relevant population found for the purposes of section 69 of the Act, or the figure which would be the relevant population if it needed to be found for those purposes) of the community council’s area for the relevant year, notified to the community council under the Charging Authorities (Notification of Precept Population) (Wales) Regulations 1989.

(m) A description of each item of special expenses (if any) of the relevant county council for the relevant year which is stated in the precept issued by that council to be applicable to the area which contains the relevant property, but is not so applicable to the whole of the charging authority’s area.

(n) In respect of each item of special expenses (if any) entered in accordance with [m] above, the amount calculated in accordance with the formula–

where–

D is the amount of the portion of the precept concerned which relates to that item,

Pb is the relevant population (whether found for the purposes of section 69 of the Act or otherwise) for the relevant year of the area to which that item is applicable, notified to the body to whose levy the item of special expenses relates, in accordance with regulations made under section 74 of the Act,

each amount to be placed to the right side of the description of the item of special expenses to which it relates.

(o) A description of each item of special expenses (if any) of the charging authority which was included in the amount calculated by it under section 95(4) of the Act, and which relates to a part of its area which contains the relevant property.

(p) In respect of each item of special expenses (if any) entered in accordance with [o] above, the amount calculated in accordance with the formula–

where–

E is the amount included in the amount calculated by the charging authority under section 95(4) of the Act, which relates to that item,

Pc is either–

the relevant population (whether found for the purposes of section 69 of the Act or otherwise) for the relevant year for the area to which that item is applicable, notified to the body to whose levy, or special levy, the item of special expenses relates, in accordance with regulations made under section 74 or 75 of the Act, or

in any other case, the population which would be the relevant population for that area for the relevant year if it needed to be found for the purposes of section 69 of the Act,

each amount to be placed to the right side of the description of the item of special expenses to which it relates.

(q) The difference (if any) between the relevant charge, and the sum of the amounts entered in accordance with [h], [j], [l], [n] and [p] above, such difference to be shown as a deduction if the sum of those amounts is greater than the relevant charge.

(r) The relevant year.

(s) The relevant charge.

(ti) The relevant multiplier or multipliers.

(tii) The amount or the sum of the amounts entered in accordance with [v] below.

(u) The period, or periods, to which the notice relates, entered one below the other.

(v) The amount calculated, for each period entered in accordance with [u] above, in accordance with the formula–

where–

I is the relevant multiplier applicable for the period concerned,

J is the relevant charge,

G is the number of days falling within the period concerned,

H is the number of days in the relevant year,

each such amount to be placed to the right side of the description of the period to which it relates.

(w) A description of each adjustment (entered one below the other) to the amount, or the sum of the amounts, (as the case may be) entered in accordance with [v] above, which is required or permitted to be made under any statutory provision.

(x) The amount of each adjustment entered in accordance with [w] above, each such amount to be placed to the right side of the description of the adjustment to which that amount relates.

(y) The amount required to be paid under the notice.

(z)

(i) Where regulation 17(1) of the principal community charge regulations applies, and the provisions of Part I of Schedule 1 to those regulations apply to require that the amount required to be paid under the notice is to be payable in more than one instalment, the words–

The amount shown as payable by you is payable in [ ] instalments. The first payment of £[ ] is due on [ ] followed by [ ] payment(s) of [ ] due on [ ]

Mae'r swm a ddangosir fel swm taladwy gennych i'w dalu mewn [ ] rhandaliad. Mae'r taliad cyntaf o £[ ] yn ddyledus ar [ ] ac wedyn [ ] taliad o [ ] yn ddyledus ar [ ]

with, in each case, the square brackets replaced by amounts and days, in accordance with Part I of Schedule 1 to the principal community charge regulations.

(ii) Where regulation 17(1) of the principal community charge regulations applies, and the provisions of Part I of Schedule 1 to those regulations apply to require that the amount required to be paid under the notice is to be payable in a single instalment, the words–

The amount shown as payable by you is payable in one sum due on [ ]

Mae'r swm a ddangosir fel swm taladwy gennych i'w dalu mewn un swm sy'n ddyledus ar [ ]

with, in each case, the square brackets replaced by the day on which the amount required to be paid under the notice is payable.

(iii) Where regulation 17(2) of the principal community charge regulations applies, the words–

The amount shown as payable by you is payable in accordance with the agreement reached between you and [ ] [ ]. Details of this agreement are attached. Details of this agreement are available on request from [ ].

Mae'r swm a ddangosir fel swm taladwy gennych yn daladwy yn unol â'r cytundeb a wnaed rhyngoch a [ ] [ ]. Mae manylion y cytundeb hwnnw ynghlwm. Mae manylion y cytundeb hwnnw ar gael drwy wneud cais oddi wrth [ ].

with, in each case, the first set of square brackets replaced by the name of the charging authority, the second or third sentence deleted as appropriate, and

(i) where the second sentence is deleted, the second set of square brackets also deleted and the third set of square brackets replaced by the name and address of the person from whom a copy of the agreement concerned may be requested,

(ii) where the third sentence is deleted, the second set of square brackets replaced by “on” and “ar” and the date of the agreement concerned.

(za) For forms 5 and 6 only, the name and address of the person from whom a translation of the notice may be requested.

Section 7

(1) In this Schedule–

“applicable relief” means the amount (if any) prescribed in Schedule 1 to the Personal Community Charge (Relief) (Wales) Regulations 1990 in relation to the area in which, in accordance with those regulations, the relevant residence is situated;

“relevant charge” means the amount set (or last set) for the relevant year by the charging authority under section 32, 34 or 35 of the Act for its personal community charges for (as the case may be) its area or the part of its area which contains the relevant residence or the relevant property (as the case may be);

“relevant class”, in relation to a relevant property, is the class or each class (as the case may be) specified by the charging authority under section 40 of the Act by reference to which the amount payable under a standard community charge demand notice is calculated;

“relevant multiplier”, in relation to a relevant class, is the multiplier which by virtue of section 40 of the Act is effective for the relevant year for properties of that relevant class;

“relevant property” means the property by virtue of which the person on whom a standard community charge demand notice is to be served is shown in the charging authority’s register as subject to the charge to which that notice relates;

“relevant residence” means the residence by virtue of which the person on whom a personal community charge demand notice is to be served is shown in the charging authority’s register as subject to the charge to which that notice relates.

(2) References in this Schedule to a precept are, in each case, to a precept by reference to which the charging authority set the relevant charge.

(3) References in this Schedule to an amount calculated by the charging authority under section 95(4) of the Act are, in each case, to the amount calculated by reference to which the charging authority set the relevant charge.

(4) References in this Schedule to a period to which a community charge demand notice relates shall be taken to be references to a period of days in respect of which the amount the chargeable person is liable to pay in respect of the relevant charge for each day in the period is, or is estimated by the charging authority to be, the same.

Section 1

The matters mentioned in paragraphs 2 to 6 are prescribed for inclusion in a rate demand notice.

Section 2

A statement of the address and description of each hereditament to which the rate demand notice relates (“relevant hereditament”) as it appears in the local non-domestic rating list of the charging authority.

Section 3

A statement of the rateable value shown in the list of each relevant hereditament.

Section 4

A statement of the non-domestic rating multiplier applicable for the relevant year.

Section 5

A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the rate demand notice, it was understood or assumed that the conditions mentioned in section 45(1) of the Act were or would be fulfilled in relation to any relevant hereditament, and a statement that as regards those days the chargeable amount is one half of that which it would be if the ratepayer were in occupation of the hereditament.

Section 6

A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the rate demand notice, it was understood or assumed that–

(a) the chargeable amount would fall to be calculated under section 43(5) or 45(5) of the Act,

(b) the chargeable amount would fall to be calculated under section 43(4) or (5) of the Act as modified by paragraph 9 of Schedule 7A to the Act ,

(c) the chargeable amount would fall to be calculated by reference to section 44(2) and (2A) of the Act as substituted by section 44A(7) or (9) of the Act , or

(d) rules under section 47(1)(a) or 58(3)(a) of the Act would apply;

together with a statement of the manner in which the chargeable amount for those days was calculated and of the amount by which the aggregate amount demanded under the rate demand notice is reduced or increased as compared with the amount which would have been demanded if section 43(4) without modification, and (so far as is relevant) section 44(2) without substitution, or (as the case may be) 45(4), applied to the calculation of the chargeable amount for those days.

Section 1

The information mentioned in paragraphs 2 to 17 is prescribed as information which a charging authority must supply when it serves a community charge demand notice.

Section 2

The estimate of each relevant authority of the aggregate of its gross expenditure and the aggregate of its net expenditure for the relevant year and the preceding year for all services administered by it.

Section 3

The amount allowed by each relevant authority for contingencies and contributions to or from financial reserves in the making by it of the calculations under section 95(2) and (3) of the Act for the relevant year or in calculating the amount of its precept for that year (as the case may be).

Section 4

The amount calculated by the charging authority for the relevant year under section 95(4) of the Act, and the amount of the precept for that year of the relevant county council and each relevant community council.

Section 5

The amount allowed by each relevant authority for levies or special levies in the making of the calculation under section 95(2) of the Act for the relevant year or in calculating the amount of its precept for that year (as the case may be).

Section 6

The estimate of each relevant authority of the amount of its reserves at the end of the relevant year and the preceding year.

Section 7

The amount equal to the sum the Secretary of State calculates under section 82(1) of the Act as falling to be paid to each relevant authority by way of revenue support grant for the relevant year.

Section 8

The amount referred to in paragraph 7 divided by–

(a) in the case of the relevant county council, the total of the relevant populations of the areas of charging authorities falling within the area of that council,

(b) in the case of the charging authority, the relevant population of its area.

Section 9

The amount the Secretary of State calculates in relation to each relevant authority for the relevant year under paragraph 12 of Schedule 8 to the Act.

Section 10

The amount referred to in paragraph 9 divided by–

(a) in the case of the relevant county council, the total of the relevant populations of the areas of charging authorities falling within the area of that council,

(b) in the case of the charging authority, the relevant population of its area.

Section 11

(1) In the case of the relevant county council, the amount the Secretary of State determines as its standard spending assessment for the relevant year, set out in table 1.3 of Appendix 1 to the report entitled the Welsh Revenue Support Grant Distribution Report made on 14th December 1989 by the Secretary of State for Wales under section 80 of the Act, together with (to facilitate a comparison between the two amounts in each case) the amount which is the total, for that council for the relevant year, of the amounts referred to in paragraphs 7 and 9 and the aggregate of its precepts.

(2) In the case of the charging authority, the amount the Secretary of State determines as its standard spending assessment for the relevant year, set out in table 1.6 of Appendix 1 to the report referred to in sub-paragraph (1), together with (to facilitate a comparison between the two amounts in each case) the amount which is the total, for that council for that year, of the amounts referred to in paragraphs 4, 7 and 9 and the relevant community council precepts for that year.

Section 12

(1) In relation to each relevant authority, its community charge component for standard spending for the relevant year, together with (to facilitate a comparison between the two amounts in each case) its community charge component for that year.

(2) In sub-paragraph (1), a relevant authority’s community charge component for standard spending for the relevant year is the amount calculated in accordance with the formula–

where–

S is the amount of the relevant authority’s standard spending assessment referred to in paragraph 11,

R is the amount, for the relevant authority, referred to in paragraph 8,

N is the amount, for the relevant authority, referred to in paragraph 10,

P is–

in the case of the relevant county council, the total of the relevant populations of the areas of charging authorities falling within the area of that council,

in the case of the charging authority, the relevant population of its area.

(3) In sub-paragraph (1), a relevant authority’s community charge component for the relevant year is the amount calculated in accordance with the formula–

where–

C is–

in the case of the relevant county council, the aggregate of its precepts,

in the case of the charging authority, the total, for that year, of the amount calculated by it under section 95(4) of the Act and the relevant community council precepts,

P has the meaning assigned to it in sub-paragraph (2).

Section 13

The aggregate amount of any specific grants which the relevant authority received, or expects to receive, in respect of the relevant year, being an amount which it took into account in making its calculation under section 95(3) of the Act for that year, or in calculating the amount of its precept for that year (as the case may be), divided by–

(a) in the case of the relevant county council, the total of the relevant populations of the areas of charging authorities falling within the area of that council,

(b) in the case of the charging authority, the relevant population of its area.

Section 14

The aggregate amount of any fees, charges or other income (but not specific grants) which the relevant authority received or expects to receive in respect of the relevant year, and of any reserves which it used or expects to use in respect of that year, being an amount which it took into account in making its calculation under section 95(3) of the Act for that year, or in calculating the amount of its precept for that year (as the case may be), divided by–

(a) in the case of the relevant county council, the total of the relevant populations of the areas of charging authorities falling within the area of that council,

(b) in the case of the charging authority, the relevant population of its area.

Section 15

Where an amount is being recovered under the community charge demand notice concerned in respect of a penalty but the person to whom the notice is issued has not previously been informed of the ground on which the penalty is imposed, a statement of that ground.

60 sections

Cite this legislation

The Community Charges and Non-Domestic Rating (Demand Notices) (Wales) Regulations 1990 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1990-293

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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