Statutory Instrument 1991 No. 149

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

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1991 No. 149

COMMUNITY CHARGES, ENGLAND AND WALES

RATING AND VALUATION

LOCAL GOVERNMENT, ENGLAND AND WALES

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

The Secretary of State, in exercise of the powers conferred upon him by sections 50, 73(2) and (2A), 74A, 143(1) and (2) and 146(6) of, and paragraphs 1, 2(2)(1a), (lc), (le) and (m), 3 and 21(a) of Schedule 2, paragraph 6 of Schedule 3, and paragraphs 1 and 2(2)(ga), (gc), (ge) and (h) of Schedule 9 to, the Local Government Finance Act 1988^[1], and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation
    1.—(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^[2] which is issued by the Common Council (including such a notice issued pursuant to the Community Charges (Co-owners) Regulations l990^[3]);


"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^[4] 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^[5] (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^[6] 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^[7];


"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^[8] 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.

Application of the Regulations
    2.    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^[9] shall not have effect in relation to any such notice.

Content of demand notices, etc.
    3.—(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.

Invalid notices
    4.—(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.

Supply of information by precepting authorities
    5.—(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.

Supply of information by the National Rivers Authority
    6.—(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.

Signed by authority of the Secretary of State

Michael Portillo

Minister of State, Department of the Environment

1st February 1991

[1] 1988 c. 41. Relevant amendments were made by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraphs 11, 44, 52 and 54 and by S.I. 1989/438, regulation 60. back

[2] S.I. 1989/438; relevant amendments were made by S. 1.1989/2274 and 1990/71 and 1991/140. back

[3] S.I. 1990/146. back

[4] S.I. 1989/1058; relevant amendments were made by S.I. 1990/145 and 1991/141. back

[5] S.I. 1990/145. back

[6] Sections 32, 34 and 35 were amended by the Local Govemment and Housing Act 1989 (c. 42), Schedule 5, paragraphs 14,16 and 17. back

[7] Section 13A was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 5. back

[8] 1989 c. 42. back

[9] S.I. 1990/369, to which there are amendments not relevant to these Regulations. back

Explanatory Note