Statutory Instruments
COMMUNITY CHARGES, ENGLAND AND WALES
RATING AND VALUATION
LOCALGOVERNMENT, ENGLAND AND WALES
Made
28th March 1991
Laid before Parliament
28th March 1991
Coming into force
29th March 1991
The Secretary of State, in exercise of the powers conferred on himby sections 143(1) and (2) and 146(6) of, and paragraphs 1, 2(2)(l) to(m), 3 and 21(a) of Schedule 2, paragraph 6 of Schedule 3, and paragraph2(2)(h) of Schedule 9 to, the Local Government Finance Act 1988(1), section 1(6) of the Community Charges (GeneralReduction) Act 1991(2) and of all other powers enabling him in that behalf,hereby makes the following Regulations:
1.-(1) These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1991and shall come into force on 29th March 1991.
(2) In these Regulations-
"Form A","Form B","Form C" and"Form D" mean the forms by those names specified in Part I of Schedule 1 tothe 1991 Regulations;
"the 1991 Regulations" means the Community Charges and Non-Domestic Rating (DemandNotices) (England) Regulations 1991(3);
and expressions used in these Regulations which are also used in the1991 Regulations have the same meaning as in those Regulations.
2. Subject to the provisions of section 1(5) of the Community Charges(General Reduction) Act 1991, these Regulations do not affect thevalidity of a community charge demand notice or adjustment notice issuedbefore the coming into force of these Regulations.
3.-(1) The 1991 Regulations have effect with the amendments specified inthe following paragraphs of this regulation.
(2) In regulation 1(2)-
(a)after the definition of"the Act", there is inserted the following-
""adjustment notice" means a notice (other than a notice which would require payment ofan amount of £0)-
which is given under regulation 26(2) of, or paragraph 7(2) ofSchedule 1 or paragraph 4(2) of Schedule 2 to, the Community Charges(Administration and Enforcement) Regulations 1989 by an English chargingauthority to a person in respect of his liability to pay an amount undera community charge demand notice; and
which is so given either-
solely in consequence of the substitution for the amount set by theauthority for its personal community charges for the whole or any partof its area of an amount which has been reduced by virtue of theCommunity Charges (General Reduction) Act 1991, or
solely in consequence of that substitution and an alterationof the amount described in paragraph 11 of Part II of Schedule 1,
and a notice is given solely in consequence of the matters referredto in sub-paragraph (b) notwithstanding that a consequential adjustmentfalls to be made to the amount described in paragraph 12 or 13 of PartII of Schedule 1;"(4)
(b)in the definition of"the relevant charge" there are inserted after the words"section 13A of the Act" a comma and the words"and which has been reduced by virtue of the Community Charges(General Reduction) Act 1991".
(3) In regulation 2, for the words"a financial year beginning on or after 1st April 1991" there are substituted the words"the financial year beginning on 1st April 1991".
(4) In regulation 3(1), for the words"Subject to paragraph (2), a community charge demand notice shall" there are substituted the words"A community charge demand notice or an adjustment notice shall".
(5) In regulation 3, paragraphs (2), (3) and (7) and in paragraph (6)the words"Subject to paragraph (7)" are omitted.
(6) In regulation 3, after paragraph (6), there is inserted thefollowing paragraph-
"(6A) Nothing in this regulation requires a notice to be given on asingle sheet of paper, but if more than one sheet is used, the sheetsshall be issued together, whether or not attached, so as to comprise onenotice.".
(7) In regulation 4(1)(a), after the words"a community charge demand notice" there are inserted the words"or an adjustment notice".
(8) In Forms A, B, C and D-
(a)before the heading"COMMUNITY CHARGE BILL 19[ ]" there is inserted the following-
"THIS COMMUNITY CHARGE DEMAND TAKES ACCOUNT OF THE PROVISIONS OF THECOMMUNITY CHARGES (GENERAL REDUCTION) ACT 1991.";
(b)after the words"The community charge if local authorities provided a standard levelof service" there are inserted the words"taking account of the general reduction of £140".
(9) In Form A (and accordingly in Forms B, C and D), in the explanatorynotes-
(a)in the note headed"INCOME REQUIRED" the word"and" where it first occurs is omitted and for the words
"-revenue support grant [and area protection grant]" there are substituted-
"revenue support grant [and area protection grant],
community charge grant";
at the end of the note headed"COMMUNITY CHARGE FOR A STANDARD LEVEL OF SERVICE" there are inserted the following sentences-
"Furthermore, it takes into account the general reduction in communitycharges under the Community Charges (General Reduction) Act 1991. TheAct provides for the Government to make grants to authorities tocompensate them for this.".
(10) In Forms A, B and C, for the words from"Payment Instructions" to the words"credits brought forward" there are substituted the following-
This bill is issued by name and address of charging authority.State address and/or telephone number to which enquiries about the billmay be directed .
Insert details of the instalments or, if applicable, revisedinstalments required to be paid or other payments required to be madeand details of how payments can be made, and, if applicable, details ofany discounts available or credits brought forward, and, if the chargingauthority proposes to credit any sum which might fall to be repaid (ifso required), a statement that that sum may be required to be repaid.".
(11) In Form C after the words" Community Charges (Co-owners) Regulations 1990" there are inserted the words" (S.I. 1990/146) as amended by regulation 3 of the Community Charges(Miscellaneous Provisions) Regulations 1991"(5).
(12) In Form D, after the words" Community Charges (Co-owners) Regulations 1990 ( S.I. 1990/146)" there are inserted the words" as amended by regulation 3 of the Community Charges (MiscellaneousProvisions) Regulations 1991", followed by the following paragraph-
"Where the notice is an adjustment notice, insert also a statement ofthe day on which (pursuant to section 10(5) of the Act) contributionsfirst fall to be calculated by reference to the amount substituted forthe amount set by the charging authority for its personal communitycharges for the whole or any part of its area, being an amount which hasbeen reduced in accordance with the Community Charges (GeneralReduction) Act 1991, and, if the charging authority proposes to creditany sum which might fall to be repaid (if so required), a statement thatthat sum may be required to be repaid.".
(13) In Part I of Schedule 1, in the instructions following each of FormsA, B, C and D, for the words"(b) Insert the amount described in paragraph 2 of Part II ofSchedule 1" there are substituted the words"(b) Insert the amount calculated under paragraph 2 of Part II ofSchedule 1".
(14) In Part II of Schedule 1, in paragraph 2, for the words"The amount of" there are substituted the words"The amount found by subtracting the sum of £140 from theamount of", and for the words"that amount" there are substituted the words"that latter amount".
(15) In Part III of Schedule 1, in paragraph 7(1)(a), the words"and contained in a notice" are omitted.
(16) In Part I of Schedule 3, at the end of paragraph 5, there isinserted the following-
"with an indication, whether as part of the breakdown or expressed byreference to it, that account has been taken of the Community Charges(General Reduction) Act 1991".
Michael Heseltine
One of Her Majesty's Principal Secretaries of State
28th March 1991
(This note is not part of the Regulations)
The Community Charges (General Reduction) Act 1991 ("the 1991 Act") reduced the amount set by charging authorities for their personalcommunity charges for the financial year beginning 1st April 1991 by£140 (or such lesser amount as would reduce the amount to£0), and at section 1(5) provided for the liability ofchargepayers to be suspended until they are served with a demand whichis expressed to take account of the provisions of the 1991 Act.
Regulation 3 of these Regulations amends the Community Charges andNon-Domestic Rating (Demand Notices) (England) Regulations 1991 ("the demand notice Regulations") which make provision for the form and content of community chargedemand notices, the content of rate demand notices, and the informationto be supplied with them. The amendments-
(a)limit the application of the demand notice Regulations tonotices served in respect of the financial year beginning on 1st April1991;
(b)apply the Regulations to certain notices adjusting the amountspayable in respect of liability to pay an amount under a communitycharge demand notice; and
(c)provide for the manner in which account is to be taken of theprovisions of the 1991 Act, and make consequential provision.
1988 c. 41; relevant amendments were made by the LocalGovernment and Housing Act 1989 (c. 42), Schedule 5, paragraphs 11 and 44and by S.I. 1989/438, regulation 60, as amended by S.I. 1989/2274,regulation 8.
S.I. 1991/148.
S.I. 1989/438; relevant amendments were made by S.I.1989/2274, 1990/402 and 711 and 1991/140.
S.I. 1991/841.