The Community Charges (Administration and Enforcement) (Amendment) Regulations 1991

Demand notices: treatment of credits brought forward

3.—(1) For paragraph (3) of regulation 16 there is substituted the following paragraph–

“(3) The amount is–

(a) the charging authority’s estimate of the amount that the person is liable to pay in respect of the charge as it has effect for the relevant year, made as respects periods in the year after the issue of the notice on the following assumptions–

(i) that the person will be subject to the community charge to which the notice relates on every day after the issue of the notice;

(ii) if he is shown in the register as undertaking a full-time course of education on the day the notice is issued, that he will undertake such a course on every day after the issue of the notice; and

(iii) if on the day the notice is issued a determination as to a community charge benefit to which he is entitled is in effect, and by virtue of regulations made under section 31A(1) of the Social Security Act 1986 the benefit allowed as regards that day under the determination takes the form of a reduction in the amount the person is liable to pay in respect of the charge as it has effect for the relevant year, that as regards every day after that day he will be allowed the same reduction in that amount; or

(b) where an amount falls to be credited by the charging authority against the amount that the person is liable to pay in respect of the charge as it has effect for the relevant year, the amount (if any) by which the amount referred to in sub-paragraph (a) above exceeds the amount falling to be so credited.”(1).

(2) In paragraph (4) of regulation 16, for the words after “payment of” there are substituted the following words–

“(a) an amount equal to the person’s liability in respect of the charge as it has effect for the period in the year up to the day on which he is last shown as ceasing to be subject to the charge; or

(b) where an amount falls to be credited by the charging authority against that liability, an amount equal to the amount (if any) by which the amount referred to in sub-paragraph (a) above exceeds the amount falling to be so credited.”.

(3) In paragraph (6) of regulation 16, for the words after “payment of” there are substituted the following words–

“(a) the amount for which the chargeable person is liable in respect of the charge as it has effect for the year; or

(b) where an amount falls to be credited by the charging authority against that liability, an amount equal to the amount (if any) by which the amount referred to in sub-paragraph (a) above exceeds the amount falling to be so credited.”.

(4) The substitutions referred to in paragraphs (1) to (3) do not apply in relation to community charges for the chargeable financial year beginning 1st April 1990.

(1)

1986 c. 50; section 31A was inserted by the Local Government Finance Act 1988 (c. 41), Schedule 10, paragraph 6.