The Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1991

• Citation: S.I. 1991/149
• Sections: 62

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1991 and shall come into force on 15th February 1991.

(2) In these Regulations–

“ the Act ” means the Local Government Finance Act 1988;

“community charge demand notice” means a demand notice within the meaning of Part III of the Community Charges (Administration and Enforcement) Regulations 1989 which is issued by the Common Council (including such a notice issued pursuant to the Community Charges (Co-owners) Regulations l990 );

“rate demand notice” means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 which is issued by the Common Council (including such a notice issued pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations l990 (Joint owners and occupiers));

“the relevant charge” in relation to a notice means the amount set by the Common Council under section 32, 34 or 35 of the Act which is applicable to the notice, or which would be so applicable but for any provision of regulations made under section 13A of the Act ;

“the relevant year” in relation to a notice means the chargeable financial year to which the demand for payment made by the notice relates;

“the special grant report” means the report made on 17th January 1991 by the Secretary of State for Education and Science and the Secretary of State for the Environment under section 146 of the Local Government and Housing Act 1989 or any later report made by them under that section and approved by resolution of the House of Commons; and

“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 grants or subsidies which fall to be paid into a collection fund under section 90(1) of the Act.

Section 2 Application of the Regulations

These Regulations apply in relation to community charge demand notices and rate demand notices issued with respect to a financial year beginning on or after 1st April 1991 and, accordingly, the Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations l990 shall not have effect in relation to any such notice.

Section 3 Content of demand notices, etc.

(1) Subject to paragraph (2), a community charge demand notice shall–

(a) where it relates to a personal community charge and the amount demanded under it is not calculated by reference to section 13 of the Act, contain the matters specified in Part I of Schedule l;

(b) where it relates to a personal community charge and the amount demanded under it is calculated by reference to section 13 of the Act, contain the matters specified in Part II of that Schedule;

(c) where it relates to a standard community charge, contain the matters specified in Part III of that Schedule;

(d) where it relates to a collective community charge, contain the matters specified in Part IV of that Schedule.

(2) Where a community charge demand notice is served on a person–

(a) after the end of the relevant year; and

(b) at the same time as a community charge demand notice relating to another chargeable financial year not then ended is served on him,

paragraph (l) shall apply as if references to the matters specified in Parts I to IV of Schedule 1 excluded references to the matter mentioned in paragraph 7 of Part I.

(3) Part V (interpretation, etc.) of Schedule 1 shall have effect for the purposes of Parts I to IV of that Schedule.

(4) A rate demand notice shall contain the matters mentioned in Schedule 2.

(5) Subject to paragraph (6), the Common Council must when it serves a community charge demand notice supply to the person on whom the notice is served the information specified in Part I of Schedule 3, and must when it serves a rate demand notice supply to the person on whom the notice is served the information specified in Part II of that Schedule; and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of those Parts I and II.

(6) Paragraph (5) does not apply when a community charge demand notice or a rate demand notice is served after the end of the relevant year.

Section 4 Invalid notices

(1) Where–

(a) a community charge demand notice is invalid because it does not comply with the applicable provisions of regulation 3,

(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 III of the Community Charges (Administration and Enforcement) Regulations 1989,

the requirement to pay those amounts shall apply as if the notice were valid.

(2) Where–

(a) a rate demand notice is invalid because it does not comply with regulation 3(4),

(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 Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989,

the requirement to pay those amounts shall apply as if the notice were valid.

(3) Where a requirement to pay an amount under an invalid notice subsists by virtue of paragraph (l) or (2), the Common Council shall as soon as practicable after the mistake is discovered issue to the chargeable person or ratepayer concerned a statement of the matters which were not contained in the notice and which should have been so contained.

Section 5 Supply of information by precepting authorities

(1) In order that the Common Council may fulfil its obligations under regulation 3, subject to paragraphs (3) to (6) every precepting authority shall, when it issues a precept to the Common Council for a year, supply the Council with the information specified in paragraph (2).

(2) The information is information, as regards the precepting authority and the precept concerned, as to–

(a) the estimates mentioned in paragraphs 1, 9, 10 and 11 of Part I of Schedule 3; and

(b) the matters mentioned in paragraphs 3 and 7 of that Part.

(3) Information need not be supplied by a precepting authority with respect to the estimates mentioned in paragraphs 1, 9 and 11 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a precept issued for the preceding financial year.

(4) Information need not be supplied when a substitute precept is issued if it is not one which would require the Common Council to set a substitute amount under section 35 of the Act; but if in such a case the Council subsequently notifies the precepting authority that it has set or proposes to set an amount for its personal community charge by reference to the substitute precept, the precepting authority shall (subject to paragraphs (3), (5) and (6)) supply that information as regards the substitute precept as soon as practicable after that notification is given.

(5) Information need not be supplied by a precepting authority as regards the issue of a substitute precept for a financial year insofar as it would be repetitive of information given in respect to the preceding financial year on the occasion of the issue of an earlier precept for the first-mentioned financial year.

(6) Information need not be supplied by a precepting authority if, by virtue of the proviso to the definition of “relevant precepting authority” in paragraph 7 of Part III of Schedule 3, it would not fall to be supplied by the Common Council when it serves a demand notice.

Section 6 Supply of information by the National Rivers Authority

(1) In order that the Common Council may fulfil its obligations under regulation 3, subject to paragraphs (5) and (6) the National Rivers Authority (“the Authority”) shall, when it first issues a levy to the Common Council for the year, supply the Council with the information specified in paragraph (4).

(2) In order that the Common Council may fulfil the obligations mentioned in paragraph (1), subject to paragraphs (5) and (6) the Authority shall, after it has issued a substitute levy for a year, supply the Common Council with the information specified in paragraph (4) if the Council notifies the Authority that it has set or proposes to set an amount for its personal community charge by reference to the substitute levy.

(3) Information shall be supplied under paragraph (2) as soon as practicable after the notification is given.

(4) The information is information, as regards the levy concerned, as to–

(a) the estimates mentioned in paragraphs 2 and 10 of Part I of Schedule 3; and

(b) the matter mentioned in paragraph 7 of that Part.

(5) Information need not be supplied by the Authority with respect to the estimate mentioned in paragraph 2 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a levy issued for the preceding financial year.

(6) Information need not be supplied by the Authority as regards the issue of a substitute levy for a financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of the issue of an earlier levy for the first-mentioned financial year.

Section 1

The amount of the relevant charge,and a description or tabulation of how it was arrived at by reference to the following–

(a) under the description of the spending plans per head of the Common Council, an amount for the Council equal to the aggregate for it of–

(i) the amount of every item which, pursuant to section 33(3)(b) of the Act, represents its special expenses for the relevant year relating to a part of its area relevant to the notice concerned,and which is to be provided for under the relevant charge or by other means, divided by the relevant population of the part for the item in question;and

(ii) such portion of the amount last calculated by it for the relevant year under section 95(4) of the Act as is not to be provided for as special expenses for that year pursuant to section 33(3)(b) of the Act, divided by the relevant population of its area;

(b) under the description of the spending plans per head of the precepting authority concerned, an amount for each appropriate precepting authority equal to–

(i) if its precept relates only to a part of the area of the Common Council, the amount of the precept divided by the relevant population of that part; or

(ii) if its precept relates to all of the area of the Common Council, the amount of the precept divided by the relevant population of that area;

(c) under the description of revenue support grant per head, the amount found by dividing the amount of revenue support grant payable to the Common Council for the relevant year (or, if that amount falls to be adjusted under a report approved under section 84(5) of the Act, the amount which would be payable but for the report) by the relevant population of its area;

(d) under the description of national non-domestic rates per head, the amount found by dividing the amount notified to the Common Council under paragraph 9(8) of Schedule 8 to the Act in respect of the relevant year by the relevant population of its area;

(e) under the description of local non-domestic rates per head, the amount found by taking the amount (if any) by which the estimate of the Common Council of the total which would be payable to it for the relevant year under sections 43 and 45 of the Act if it acted diligently exceeds the amount notified for the year as regards the Common Council under paragraph 5(2) or (where applicable) 5(3) of Schedule 8 to the Act, and dividing it by the relevant population of its area;

(f) under the description of Inner London education grant per head, the amount found by dividing the amount of Inner London education grant which may be paid to the Common Council for the relevant year in accordance with the special grant report by the relevant population of its area;

(g) the amount of any adjustment necessary so that the amount of the relevant charge may be derived from the amounts mentioned in paragraphs (a) to (f) above.

Section 1

The matters mentioned in paragraphs I to 7 of Part I, but with the substitution for paragraph 3 of that Part of the following paragraphs–

(3)

(1) The amount which is demanded in respect of the community charge concerned as regards the days when section 13(6) of the Act applies or when it is assumed that the provision applies or will apply, or (if any amounts fall to be shown in the notice under paragraph 4, 5 or 6) which would be demanded as regards those days but for the reductions or increase represented by the amounts so shown.

(2) The period or periods comprised of those days.

(3A)

(1) The amount which is demanded in respect of the community charge concerned as regards the days (if any) when section 13(5) of the Act applies or when it is assumed that the provision applies or will apply, or (if any amounts fall to be shown in the notice under paragraph 4, 5 or 6) which would be demanded as regards those days but for the reductions or increase represented by the amounts so shown.

(2) The period or periods comprised of those days.

Section 1

The matters mentioned in paragraphs 1, 2 and 7 of Part I.

Section 1

The matters mentioned in paragraphs 1, 2 and 7 of Part I.

Section 1

References in paragraph l(b) of Part I to a precept of an appropriate precepting authority are references to the precept by reference to which the Common Council set the relevant charge; save that –

(a) if the Council set that charge by reference to an amount included under section 37(3) or (4) of the Act in respect of the appropriate precepting authority, the references are references to the amount included under that provision, or

(b) if, at the time the Council sets that charge, an appropriate precepting authority has not issued a precept for the relevant year and no such amount as is mentioned in paragraph (a) was included, the amount mentioned in that paragraph l(b) for the appropriate precepting authority is to be treated as 0.

Section 2

A statement to the effect that the spending plans per head mentioned in paragraph l(a) and (b) are shown after deduction of the amount which the Common Council or, as the case may be, the appropriate precepting authority received or expects to receive in the relevant year by way of specific grants, fees, charges and other income.

Section 2

An indication of the class or classes by reference to which the amount payable under the notice is calculated and the periods during which the property fell or is assumed to fall within that class or those classes.

Section 2

The daily amount to be paid by way of collective community charge contribution.

Section 2

In Part I and this Part “appropriate precepting authority” means a precepting authority which has power to issue a precept to the Common Council for the relevant year relating to all of the area of the Council or to a part of that area relevant to the notice concerned (whether it has in fact done so or not).

Section 3

The amount which is demanded in respect of the community charge concerned, or (if any amounts fall to be shown in the notice under paragraph 4, 5 or 6) which would be demanded in respect of it but for the reductions or increase represented by the amounts so shown, and the period to which the demand relates.

Section 3

The multiplier or multipliers applicable to the class or classes.

Section 3

A description of the effect of paragraphs 2 and 3 of Schedule 2 to the Community Charges (Administration and Enforcement) Regulations 1989 as regards the requirement for returns and payments in the case in question.

Section 3

For the purposes of Part I –

(a) the relevant population of the area of the Common Council is its relevant population notified under paragraph 4(4) of Schedule 12A to the Act for the relevant year; and

(b) the relevant population of a part of the area of the Common Council is its relevant population calculated by the Council for the relevant year under rules made under paragraph 6(2) of that Schedule.

Section 4

The amount by which the amount demanded under the notice is less than it would otherwise be by virtue of that amount being calculated by reference to regulations under section 1 3A of the Act (disregarding any reduction or assumed reduction arising or which would have arisen in consequence of any such provision as IS mentioned in paragraph 5).

Section 4

The daily rate of standard community charge applicable to the class or classes.

Section 4

Where co-owners are jointly subject to the charge concerned, a statement of the effect of regulation 3(1)(b) and (c) of the Community Charges (Co-owners) Regulations 1990.

Section 4

The reference in paragraph l(a)(ii) of Part I to an amount last calculated is a reference to it last calculated before the issue of the notice concerned.

Section 5

The amount of any reduction in the amount demanded under the notice which is attributable to a reduction, or assumed or expected reduction, in the amount a person is liable to pay in respect of the community charge concerned as it has effect for the relevant year in consequence of any provision included in regulations under section 31A(l) of the Social Security Act 1986 .

Section 5

The amount payable by the chargepayer in respect of the standard community charge for the period for which the demand notice has been issued.

Section 5

Any amount mentioned in paragraph 1 of Part I which is to be contained in a notice shall be rounded up or down (as the case may be) to the nearest penny.

Section 6

The amount of any addition to the amount demanded under the notice which is attributable to excess community charge benefit which is being recovered in the manner described in section 31D(3)(b) of that Act.

Section 6

Any penalty or penalties being recovered under the notice.

Section 7

Subject to the provision at the end of the explanatory notes, explanatory notes in the following terms–

Section 7

Where co-owners are jointly subject to the charge concerned, a statement of the effect of regulation 3(1)(b) of the Community Charges (Co-owners) Regulations 1990.

Section 1

A statement of the address and description of each hereditament to which the notice relates (“relevant hereditament”)

Section 2

A statement of the rateable value shown for each relevant hereditament in the local non-domestic rating list.

Section 3

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

Section 4

A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the 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 5

A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the 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) or section 45(4) or (5) of the Act as modified by paragraph 9 of Schedule 7A to the Act , or by regulation 3 of the Non-Domestic Rating (Transitional Period) Regulations 1990 ,

(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 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) section 45(4), without modification, applied to the calculation of the chargeable amount for those days.

Section 6

Explanatory notes in the following terms –

Section 1

The estimate of the Common Council and of each relevant precepting authority of its gross expenditure and of its net expenditure for the relevant year and the preceding year for each class of service administered by the Council or authority, and if the Council or authority concerned administers more than one such class of senice, a statement of the aggregate of its estimated gross expenditure and of the aggregate of its net expenditure for those years for all the classes administered by it.

Section 1

The information mentioned in paragraphs I to 12 of Part I above.

Section 1

For the.purposes of paragraphs I and 2 of Part I–

(a) the gross expenditure of the Common Council or other authority in respect of a service for a year is the sum of all items of the Council or authority charged to revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves,

(b) the net expenditure of the Common Council or other authority in respect of a service for a year is the residue of its gross expenditure in respect of the service for the year after deduction of specific grants, fees, charges and other income attributable to the service and credited to revenue account (but not reserves applied to the funding of the service), and

(c) the classes of service by reference to which estimates of gross and net expenditure are to be given under paragraph 1 of that Part are as follows–

(i) education;

(ii) social services;

(iii) highways;

(iv) police;

(v) fire;

(vi) planning and economic development;

(vii) recreation and tourism;

(viii) environmental health;

(ix) refuse collection and disposal;

(x) housing;

(xi) other services.

Section 2

In a relevant case, the estimate of the National Rivers Authority of the aggregate of its gross expenditure and of the aggregate of its net expenditure for the relevant year and the preceding year for the services administered by it.

Section 2

The estimates for the relevant year to be supplied pursuant to paragraph 1, 2, 9, 10 and 11 of Part I when the Common Council serves a notice are estimates to be made by the Council at (or as soon as practicable after) the time of, or made for the purposes of, its calculations under section 95(2) or (3) of the Act, or (as the case may be) supplied by the relevant precepting authority concerned or (as regards paragraphs 2 and 10 of that Part) the National Rivers Authority at the time of the issue of or in connection with its precept or levy, being its calculations, or the precept or levy, by reference to which the Common Council set the relevant charge.

Section 3

The amount allowed by the Common Council, and by each relevant precepting 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 the year (as the case may be).

Section 3

The estimates for the preceding year to be supplied pursuant to paragraphs 1, 2, 9 and 11 of Part I when the Common Council serves the notice are estimates made by the Council at (or as soon as practicable after) the time of, or made for the purposes of, its calculations under section 95(2) or (3) of the Act, or (as the case may be) supplied by the relevant precepting authority concerned or (as regards paragraph 2 of that Part) the National Rivers Authority at the time of the issue of or in connection with its precept or levy, being its calculations, or the precept or levy, by reference to which the Common Council last set an amount under section 32, 34 or 35 of the Act for that preceding year.

Section 4

The amount calculated by the Common Council for the relevant year undei section 95(4) of the Act, and the amount for the year of the precept of each relevant precepting authority and (in a relevant case) of the levy of the National Rivers Authority.

Section 4

The calculation mentioned in paragraphs 3, 4 and 8 of Part I, the precept mentioned in paragraphs 3 and 4 of that Part and the levy mentioned in paragraph 4 of that Part in connection with which information is to be supplied when the Common Council serves a notice is the calculation, precept or levy (as the case may be) of the body concerned by reference to which the Council set the relevant charge.

Section 5

A breakdown of how the relevant charge was arrived at, made by reference to–

(a) the amounts mentioned in paragraph 4 above;

(b) the amounts the Common Council estimates will be raised for the relevant year from those liable to pay its personal, standard and collective community charges; and

(c) such other amounts as are mentioned in paragraph l(c) to (g) of Part I of Schedule 1 (but without dividing any amount by the relevant population of the area of the Common Council).

Section 5

The calculation, precept and levy mentioned in paragraph 6 of Part I in connection with which information is to be supplied when the Common Council serves a notice is the calculation, precept or levy (as the case may be) of the body concerned by reference to which the Council last set an amount under section 32, 34 or 35 of the Act for the year preceding the relevant year.

Section 6

The amount calculated by the Common Council for the year preceding the relevant year under section 95(4) of the Act, and the amount for that preceding year of the precept of each relevant precepting authority and (in a relevant case) of the levy of the National Rivers Authority.

Section 6

The estimate for the relevant year to be supplied pursuant to paragraph 12 of Part I when the Council serves a notice is an estimate made by the Council at (or as soon as practicable after) the time of, or made for the purposes of, the Council last setting an amount under section 32, 34 or 35 of the Act for the relevant year.

Section 7

The extent to which, in the opinion of the Common Council, of each relevant precepting authority and (in a relevant case) of the National Rivers Authority, any difference between the amount mentioned in paragraph 4 and the amount mentioned in paragraph 6 for the body is attributable to–

(a) inflation,

(b) differences in the grants received or expected to be received with respect to the year,

(c) changes in the quantity or quality of services provided by the body, and

(d) differences in the income received or expected to be received by way of fees and other charges for its services with respect to the year.