SCHEDULE 1COUNCIL TAX INSTALMENT SCHEMES
PART IPAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS
1. This Part does not apply where, as regards the relevant year, instalments are payable in accordance with a Part II scheme.
2.—(1) This paragraph applies where the demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 3 below.
(2) The aggregate amount is to be payable in monthly instalments.
(3) The number of such instalments—
(a)where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on 31st May of that year, shall be 10;
(b)where the notice is issued on or after 1st June in the relevant year, shall be one less than the number of whole months remaining in the relevant year after the issue of the notice.
(4) The months in which the instalments are payable must be uninterrupted, but subject to that are to be such months in the relevant year as are specified in the notice; and the instalments are to be payable on such day in each month as is so specified.
(5) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of a pound, the instalments shall be of that amount.
(6) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where
rounded up or down (as the case may be) to the nearest pound,
B = C − (D − 1) × A),
C is equal to the aggregate amount, and
D is equal to the number of instalments to be paid.
3.—(1) If amounts calculated in accordance with paragraph 2 would produce an amount for an instalment of less that £5, the demand notice may require the aggregate amount to be paid—
(a)where the aggregate amount is less than £10, in a single instalment payable on such day as is specified in the notice, or
(b)where the aggregate amount is equal to or greater than £10, by a number of monthly instalments equal to the greatest whole number by which £5 can be multiplied to give a product which is less than or equal to the aggregate amount.
(2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 2 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.
(3) Paragraph 2(5) and (6) applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 2.
4. Where the demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.
5. In this Part “the aggregate amount” means the amount referred to in regulation 20(2).