Local Government Finance Act 1988

• After section 11 of that Act there shall be inserted the following new sections—

  “Apportionment of amounts to be paid

  11A Apportionment, etc

  (1) Where a person is liable to pay a community charge in respect only of part of a financial year, the amount for which he is liable shall be calculated by apportionment on a daily basis, and the period in respect of which he is liable shall be referred to in this section as the apportioned period.

  (2) Subsections (3) to (5) below shall have effect for the purposes of determining—

  (a) where a person is liable to pay a community charge in respect only of part of a financial year, the first or, as the case may be, last day of an apportioned period; and

  (b) as regards the standard or collective community charge contribution, the day on which the requirement to pay such a contribution commences or, as the case may be, ends.

  (3) As regards any community charge imposed by a local authority—

  (a) the day on which a person becomes liable to pay that charge shall be the first day of an apportioned period; and

  (b) the day on which a person ceases to be liable to pay that charge shall not be included in an apportioned period; and

  (c) in respect of the personal community charge imposed by the authority, as regards any day on which a person both becomes and ceases to be liable to pay that charge, paragraph (b) above shall apply and paragraph (a) shall not.

  (4) As regards the standard community charge contribution—

  (a) any day on which a person starts to lease or sub-lease or is first permitted to occupy any premises to which section 10 of this Act applies is a day on which the person is required to pay a contribution; and

  (b) any day on which a person ceases to lease or sub-lease or ceases to be permitted to occupy such premises is a day on which he is not so required.

  (5) As regards the collective community charge contribution—

  (a) any day on which a person becomes solely or mainly resident in premises to which section 11 of this Act applies is a day on which he is required to pay the contribution; and

  (b) any day on which he ceases to be so resident is a day on which he is not so required.

  Estimates

  11B Estimate of amount produced in districts

  (1) In relation to each financial year a regional council shall estimate the amount produced by each of the district community charges for that year in each district in their region as that amount falls to be ascertained in pursuance of regulations made under paragraph 6 of Schedule 2 to this Act.

  (2) For the purposes of making the estimate mentioned in subsection (1) above, it shall be assumed that in respect of the financial year concerned both the regional council and the district council determine—

  (a) a personal community charge of £1, or such other amount as may be prescribed; and

  (b) a standard community charge multiplier of 2, or such other number as may be prescribed.

  (3) The regional council shall, before such date as may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year.

  (4) In this section “district community charges” has the same meaning as in paragraph 1 of Schedule 2 to this Act.”