The Community Charges (Administration and Enforcement) Regulations 1989

PART III BILLING

Interpretation and application of Part III

13.—(1) In this Part–

“demand notice” means the notice required to be served by regulation 14; and

“the relevant year” in relation to a notice means the chargeable financial year to which the notice relates.

(2) In this Part, “chargeable person” in relation to a chargeable financial year and a charging authority means a person entered on the authority’s community charges register as subject in the year to a community charge of the authority; and in relation to a demand notice which falls to be issued before the chargeable financial year to which it relates, it includes a person who is shown in the authority’s community charges register as subject to the charge concerned before the year begins and who is not shown at the time as ceasing to be subject to the charge on or before 1st April in the year.

(3) But a person is not to be treated for the purposes of this Part as shown as subject to a standard community charge on any day on which the property by virtue of which he is subject to it is shown in the register as falling for the day into a class for which the standard community charge multiplier is 0; and references in this Part to a person being or becoming subject to a charge, ceasing to be subject to a charge, or becoming subject again to the same charge, and to the day on which he is so shown, shall be construed accordingly.

(4) Where references are made in this Part to the day on or time at which a notice is issued, they shall be taken to be references–

(a) if the notice is served in the manner described in section 233(2) of the Local Government Act 1972 by being left at, or sent by post to, a person’s proper address, to the day on or time at which it is so left or posted, or

(b) in any other case, to the day on or time at which the notice is served.

(5) References in this Part to a person shown (or not shown) in a community charges register as subject on a day to a community charge, or to the day on which a person is shown in a community charges register as becoming subject or ceasing to be subject to a community charge, shall (subject to paragraph (3)) be construed in accordance with section 8 of the Act.

(6) This Part applies (amongst other matters) for the making of payments in relation to amounts that a person is liable to pay in respect of community charges as they have effect for a chargeable financial year; but its application in relation to a charge in respect of which a person has a joint and several liability under Part I of the Act is subject to the provisions of regulations 22 and 23 (joint and several liability).

(7) The provisions of this Part which provide for the repayment or crediting of any amount or the adjustment of payments due under a notice (including in particular paragraph 7 of Schedule 1) shall have effect subject to section 36(2) of the Act.

(8) References in this Part to a community charge do not include references to a charge to which persons are jointly subject under regulation 59 (co-owners), and references to a chargeable person shall be construed accordingly

The requirement for demand notices

14.—(1) For each chargeable financial year a charging authority shall serve a notice in writing on every chargeable person of the authority in accordance with regulations 15 to 18.

(2) Different notices shall be served for different chargeable financial years; and if a chargeable person is subject in any chargeable financial year to different community charges (whether by virtue of section 7(1) to (4) of the Act or otherwise), different notices shall be served in respect of each charge.

Service of demand notices

15.—(1) In the case of a personal community charge, the demand notice is to be served on or as soon as practicable after–

(a) except in a case falling within sub-paragraph (b), the day the charging authority has set the amount of its personal community charge for the relevant year for that part of its area which contains the residence by virtue of which the person is shown in the charging authority’s register as subject to the charge, or

(b) if the person is not shown as subject to the charge on that day nor (in the event of a failure to meet the duty under section 32(2) of the Act) on any day in the relevant year preceding that day, the day on which the person is shown in the authority’s register as becoming subject to it.

(2) In the case of a standard community charge, the demand notice is to be served on or as soon as practicable after–

(a) except in a case falling within sub-paragraph (b), the day the charging authority has set the amount of its personal community charge for the relevant year for that part of its area which contains the property by virtue of which the person is shown in the charging authority’s register as subject to the charge, or

(b) if the person is not shown as subject to the charge on that day nor (in the event of a failure to meet the duty under section 32(2) of the Act) on any day in the relevant year preceding that day, the day on which the person is shown in the authority’s register as becoming subject to it.

(3) In the case of a collective community charge, the demand notice is to be served on or as soon as practicable after–

(a) except in a case falling within sub-paragraph (b), the day the charging authority has set the amount of its personal community charge for the relevant year for that part of its area which contains the building constituting or containing the designated dwelling by virtue of which the person is shown in the charging authority’s register as subject to the charge, or

(b) if the person is not shown as subject to the charge on that day nor (in the event of a failure to meet the duty under section 32(2) of the Act) on any day in the relevant year preceding that day, the day on which the person is shown in the authority’s register as becoming subject to it.

(4) The part of a charging authority’s area in which a residence, property or building is situated shall be determined for the purposes of this regulation in accordance with any rules for the time being in force under section 10(6), 12(6) or 14(7) of the Act (as the case may be).

Demand notices: personal and standard community charges

16.—(1) This regulation applies to demand notices served with respect to a personal or standard community charge.

(2) If the demand notice is issued before or during the relevant year and the chargeable person is shown in the charging authority’s community charges register as subject to the charge on the day on which the notice is issued, the notice shall require payment of the amount specified in paragraph (3).

(3) The amount is the charging authority’s estimate of the amount that the person will be 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–

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

(b) 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;

(c) if the notice is issued with respect to a standard community charge, that the property by virtue of which he is shown in the register as subject to the charge will on every day after the issue of the notice be in the class specified in regulation 62 in which it is shown in the register as falling on the day the notice is issued; and

(d) if on the day the notice is issued a notification as to a community charge benefit to which he is entitled is in force under regulations made under section 31C(1) of the Social Security Act 1986(1), and by virtue of regulations made under section 31A(1) of that Act the benefit allowed under that notification takes the form of a reduction in the amount the person is liable to pay in respect of the charge as it has effect with respect to that day, that on every day after that day he will be allowed the same reduction in that amount.

(4) If the demand notice is issued during the relevant year and if the chargeable person is not shown in the authority’s register as subject to the charge on the day on which the notice is issued, the demand notice is to require payment of 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.

(5) If a notice is served to which paragraph (4) applies, and after the person has been shown as ceasing to be subject to the charge he is subsequently shown as becoming subject again to the same charge in the year, a further notice shall be served on the chargeable person requiring payments in respect of the charge as it has effect for the period in the year after he is shown as becoming so subject; and regulations 15 to 17, 19 and 20 (and, so far as applicable, Schedule 1) shall apply to the further notice with respect to that period, and the sum payable by the chargeable person with respect to that period, as if it were a demand notice given in relation to a different charge.

(6) If the demand notice is issued after the end of the relevant year, it shall require payment of the amount for which the chargeable person is liable in respect of the charge as it has effect for the year.

(7) If, after a demand notice to which paragraph (2) applies has been issued with respect to a standard community charge, an authority varies under section 40(6) of the Act a standard community charge multiplier as it applies to the property in relation to which the charge arises so that the estimate mentioned in paragraph (3) turns out to be wrong, the notice shall have no effect; and if the multiplier for the year is varied to other than 0 the charging authority shall as soon as practicable issue a fresh demand notice with respect to the charge.

Personal and standard community charges: payments

17.—(1) Unless an agreement under paragraph (3) in relation to the relevant year has been reached between the charging authority and the chargeable person before the demand notice is issued, a notice to which regulation 16(2) applies shall require the amount mentioned in regulation 16(3) to be paid by instalments in accordance with Part I of Schedule 1; and where such instalments are required Part II of the Schedule applies for their cessation or adjustment in the circumstances described in that Part.

(2) If an agreement under paragraph (3) in relation to the relevant year has been reached between the charging authority and the chargeable person before the demand notice is issued, a notice to which regulation 16(2) applies shall require the amount mentioned in regulation 16(3) to be paid in accordance with that agreement.

(3) A charging authority and a chargeable person may agree that the amount mentioned in regulation 16(3) which is required to be paid under a notice to which regulation 16(2) applies should be paid in such manner as is provided by the agreement, rather than in accordance with Schedule 1.

(4) Notwithstanding anything in the foregoing provisions of this regulation, such an agreement may be entered into either before or after the demand notice concerned is issued, and may make provision for the cessation or adjustment of payments, and for the making of fresh estimates, in the event of the estimate mentioned in regulation 16(3) turning out to be wrong; and if it is entered in into after the demand notice has been issued, it may make provision dealing with the treatment for the purposes of the agreement of any sums paid in accordance with Schedule 1 before it was entered into.

(5) A notice to which regulation 16(4) or (6) applies shall require payment of the amount concerned on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

Collective community charges

18.—(1) A demand notice served with respect to a collective community charge shall require payments in respect of the charge as it has effect for the relevant year in accordance with paragraph 3 of Part I of Schedule 2.

(2) Part I of that Schedule shall also have effect for the compiling, retention, inspection and copying of records, the submission of returns and the adjustment of instalments in relation to such a charge.

(3) A person’s liability to pay an amount under section 9 of the Act by way of contribution in relation to a collective community charge shall be discharged by the making of payments in accordance with Part II of Schedule 2; and information and receipts shall be supplied in accordance with that Part.

Notices: further provision

19.—(1) The calculation of such an amount as is mentioned in regulations 16(4) or (6) or paragraph 6(3) of Schedule 1 shall be made (so far as is relevant) by reference to the contents of the charging authority’s community charges register at the time that the relevant notice given with respect to the amount is issued.

(2) No payment in respect of the amount that a chargeable person is liable to pay by way of community charge as it has effect for a chargeable financial year (whether interim, final or sole) need be made unless a notice served under this Part requires it.

(3) Where–

(a) a person is entered in the registers of two or more charging authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,

(b) he is liable to pay an amount under the Act to each authority in respect of its charge as it has effect for the year, and

(c) one or more of the entries is subject to an appeal or arbitration,

while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.

(4) A person is liable to pay an amount for the purposes of paragraph (3)(b) notwithstanding that a notice remains to be given under this Part for a payment in respect of it to become due.

(5) An entry is to be treated as subject to an appeal or arbitration for the purposes of paragraph (3) upon the service of a notice in respect of it by the person in accordance with section 24 of the Act, and is to be treated as outstanding until any appeal under section 23 of the Act or arbitration under regulations made under paragraph 4 of Schedule 11 to the Act in relation to the matter by which he stated he was aggrieved in the notice is finally disposed of or abandoned or fails for non-prosecution; and the circumstances in which an appeal is to be treated as failing for non-prosecution include the expiry of any time prescribed under paragraph 8(2)(a) of that Schedule in consequence of which any such appeal would be required to be dismissed by a valuation and community charge tribunal.

(6) If on the first day on which any of the entries referred to in sub-paragraph (a) of paragraph (3) is made, two or more such entries are made, for the purposes of that paragraph–

(a) such one of the entries made on the first day as may be specified by the chargeable person within 14 days of the day on which, under regulation 9, he has received copies of the items required to be sent to him in relation to those entries, or

(b) in the absence of such a specification, such one of the entries made on the first day as may be agreed by the authorities concerned or, in the absence of such agreement, as may be determined by lot,

shall be treated as being the first entry.

(7) Any demand notice which relates to an entry with respect to which no amount is payable in consequence of paragraph (3) and which is given before the appeal or arbitration concerned is finally disposed of, abandoned or fails for non-prosecution shall be of no effect.

Failure to pay instalments: personal and standard community charges

20.—(1) Where–

(a) a demand notice has been served by a charging authority on a chargeable person,

(b) instalments are payable in respect of the charge to which the notice relates in accordance with Schedule 1,

(c) any such instalment is not paid in accordance with that Schedule,

the charging authority shall (unless all the instalments have fallen due) serve a further notice on the chargeable person stating the instalments required to be paid.

(2) If the chargeable person fails, within the period of 7 days beginning with the day of service of the further notice, to pay any instalments which are or will become due before the expiry of that period, the unpaid balance of the estimated amount shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.

(3) If the chargeable amount proves to be greater than the estimated amount an additional sum equal to the difference between the two shall, on the service by the charging authority on the chargeable person of a notice stating the chargeable amount, be due from the person to the authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(4) If the chargeable amount proves to be less than the estimated amount the charging authority shall notify the chargeable person in writing of the chargeable amount; and any overpayment of the chargeable amount–

(a) subject to paragraph (8), shall be repaid if the chargeable person so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(5) If any factor or assumption by reference to which the estimated amount was calculated is shown to be false before the chargeable amount is capable of final determination for the purposes of paragraphs (3) and (4), the charging authority may, and if so required by the chargeable person shall, make a calculation of the appropriate amount with a view to adjusting the chargeable person’s liability in respect of the estimated amount and (as appropriate) to–

(a) requiring an interim payment from the chargeable person if the appropriate amount is greater than the estimated amount, or

(b) subject to paragraph (8), making an interim repayment to the chargeable person if the appropriate amount is less than the amount of the estimated amount paid.

(6) The appropriate amount for the purposes of paragraph (5) is the amount which would be required to be paid under a demand notice if such a notice were issued with respect to the relevant year on the day that the notice under paragraph (7) is issued; and more than one calculation of the appropriate amount and interim adjustment may be made under paragraph (5) according to the circumstances.

(7) On calculating the appropriate amount the charging authority shall notify the chargeable person in writing of it; and a payment required under paragraph (5)(a) shall be due from the chargeable person to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(8) If the chargeable amount or the appropriate amount is less than the estimated amount in consequence of the chargeable person being shown in the community charges register as ceasing during the relevant year to be subject to the community charge to which the estimated amount relates, and the chargeable person is shown as becoming subject to a different community charge of the same charging authority on the same day as that on which he is shown as so ceasing, the charging authority may require that the amount of any overpayment mentioned in paragraph (4) or difference mentioned in paragraph (5)(b) should, instead of being repaid, be credited against the subsequent liability of the chargeable person in respect of the different charge.

(9) In this regulation–

“the appropriate amount” has the meaning given in paragraph (6);

“the chargeable amount” means the amount that the chargeable person is liable to pay in respect of the community charge to which the demand notice mentioned in paragraph (1)(a) relates as it has effect for the relevant year; and

“the estimated amount” means the amount last estimated under regulation 16(3) for the purposes of that notice or any subsequent notice given under paragraph 7(2) of Schedule 1 prior to the failure mentioned in paragraph (2) above, save that if in any case an interim adjustment has been made under paragraph (5), it means in relation to the next payment, repayment or interim adjustment in that case under this regulation (if any) the appropriate amount by reference to which the previous interim adjustment was so made.

Failure to submit returns or pay instalments: collective community charges

21.—(1) Where–

(a) a demand notice has been served by a charging authority on a chargeable person in respect of a collective community charge, and

(b) the chargeable person fails to submit a return or to pay an instalment in accordance with paragraphs 2, 3(1) to (3) and 4 of Schedule 2 on or before the day on which the return or the payment is due,

the unpaid balance of the estimated amount mentioned in paragraph (2) shall, subject to paragraphs (3) and (4), become payable by him on the day after the end of the period of 14 days beginning with the day of the failure.

(2) The estimated amount is the charging authority’s estimate of the amount that the chargeable person will be liable to pay in respect of the charge as it has effect for the relevant year, made (so far as relevant) on the assumptions mentioned in paragraph (5).

(3) Paragraph (1) does not apply where returns have been submitted for all the periods in the relevant year during which the chargeable person is shown as subject to the charge, so that the amounts for which he is liable in respect of those periods are accordingly ascertained (and payable) under paragraph 3 of Schedule 2.

(4) Notwithstanding anything in paragraph (1) the unpaid balance shall not become payable unless at least 7 days have elapsed after the day of the service on the chargeable person by the charging authority of a notice requiring its payment and stating the estimated amount.

(5) The assumptions are–

(a) if the chargeable person is shown in the charging authority’s community charges register as subject to the charge on the day on which the notice given under paragraph (4) is issued, that he will remain so subject for the remainder of the relevant year,

(b) if the chargeable person is not shown as subject to the charge on the day on which the notice is issued, that he will remain not subject to it for the remainder of the relevant year.

(6) If the chargeable amount proves to be greater than the estimated amount, an additional sum equal to the difference between the two shall, on the service by the charging authority on the chargeable person of a notice stating the chargeable amount, be due from the person to the authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(7) If the chargeable amount proves to be less than the estimated amount, the charging authority shall notify the chargeable person in writing of the chargeable amount; and any overpayment of the chargeable amount–

(a) shall be repaid if the chargeable person so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(8) If, after calculating the estimated amount, the charging authority is of the opinion that that amount is or may no longer be an accurate estimate of the amount that the chargeable person will be liable to pay in respect of the charge as it has effect for the relevant year (whether in consequence of the assumptions mentioned in paragraph (5) being shown to be false or otherwise), it may recalculate the estimated amount with a view to adjusting the chargeable person’s liability in respect of the amount and (as appropriate) to–

(a) requiring an interim payment from the chargeable person if the recalculated amount is greater than the estimated amount, or

(b) making an interim repayment to the chargeable person if the recalculated amount is less than the amount of the estimated amount paid.

(9) A chargeable person may, if he has submitted returns under paragraph 2 of Schedule 2 for all return periods expiring before he makes the requirement, require a charging authority to recalculate the estimated amount under paragraph (8) having regard to the returns.

(10) The estimated amount is to be recalculated under paragraph (8) on the assumptions mentioned in paragraph (5) as if the notice referred to in the latter paragraph were the notice given under paragraph (11); and more than one recalculation and interim adjustment may be made under paragraphs (8) and (9) according to the circumstances.

(11) On recalculating the estimated amount under paragraph (8) the charging authority shall notify the chargeable person in writing of the recalculated amount; and a payment under paragraph (8)(a) shall be due from the chargeable person to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(12) The charging authority may, for the purposes of enabling it to make an estimate under paragraph (2) or (8), request (by notice in writing) the chargeable person to supply it with such information as is specified in the notice; and the information shall be supplied by the chargeable person if it is in his possession or control within 21 days of the day on which the request is made.

(13) In this regulation–

“the chargeable amount” means the amount that the chargeable person is liable to pay in respect of the charge to which the demand notice mentioned in paragraph (1)(a) relates as it has effect for the relevant year; and

“the estimated amount” means the amount estimated under paragraph (2), save that if in any case an interim adjustment has been made under paragraph (8), it means in relation to the next payment, repayment or interim adjustment in that case under this regulation (if any) the amount recalculated under that paragraph by reference to which the previous interim adjustment was so made.

Joint and several liability

22.—(1) Subject to regulation 23(1), both the chargeable person and a spouse of that person shall, with respect to a personal or standard community charge, if on any day in the chargeable period concerned the joint and several liability conditions are met and to the extent that it is unpaid, be jointly and severally liable to pay such fraction of–

(a) where the day by which all instalments payable under a demand notice in accordance with Schedule 1 are payable has passed, the aggregate amount of those instalments (together with the amount of any excess payable by the chargeable person in accordance with paragraph 7(5) of the Schedule),

(b) where regulation 20(2) applies, the estimated amount mentioned in that provision,

(c) the chargeable amount or appropriate amount stated in a notice given under regulation 20(3) or (7),

(d) the amount stated in a notice given under paragraph 6(3) of Schedule 1,

(e) the amount required to be paid by a demand notice to which regulation 16(4) or (6) applies, or

(f) the amount stated in a notice given to the chargeable person under regulation 26(2),

as is represented by

where–

• A is the number of days in the chargeable period on which the joint and several liability conditions are fulfilled with respect to the spouse, and

• B is the number of days in the chargeable period.

(2) Subject to paragraph (5) and regulation 23(1), with respect to a standard community charge or collective community charge, both the chargeable person and a manager of that person shall, if on any day in the chargeable period concerned the joint and several liability conditions are fulfilled and to the extent that it is unpaid, be jointly and severally liable to pay such fraction of–

(a) any such amount as is mentioned in paragraph (1)(a) to (f),

(b) where regulation 21(3) applies, the amount for which the chargeable person is liable in respect of the charge as it has effect for the relevant year, or

(c) the estimated amount or chargeable amount stated in a notice given under regulation 21(4), (6) or (11),

as is represented by

where–

• A is the number of days in the chargeable period on which the joint and several liability conditions are fulfilled with respect to the manager, and

• B is the number of days in the chargeable period.

(3) Where the fraction

mentioned in paragraphs (1) and (2) gives a result of less than 1 and a person is accordingly solely liable with respect to a part of such an amount as is mentioned in those paragraphs and jointly and severally liable in respect of another part, any payment made by the person in respect of it (whether before or after the giving of a notice under regulation 23(1)) shall be treated as being made towards satisfaction of the part for which he is solely liable unless and until his liability in respect of that part is discharged.

(4) The joint and several liability conditions mentioned in paragraphs (1) and (2) are fulfilled on any day if on that day–

(a) as regards the spouse of a chargeable person, the chargeable person and the spouse are married to each other and the spouse is aged 18 or over, or

(b) as regards the manager of a chargeable person, the management arrangement concerned subsists and the manager is neither the chargeable person’s employee nor (if an individual) aged under 18.

(5) A joint and several liability under paragraph (2) with respect to a standard community charge does not arise in relation to a manager unless the chargeable person is a company.

(6) The service on a manager of a document authorised or required to be served under this Part on the chargeable person with respect to whom he is the manager whilst the management arrangement concerned has effect shall be treated as service on the chargeable person.

(7) References in paragraph (1) to provisions of this Part, and to notices given under such provisions, includes references to those provisions (and notices given under those provisions) as applied by regulation 16(5) and paragraph 6(6) of Schedule 1.

(8) In this regulation and regulation 23–

“the chargeable period” has the meaning given in sections 16(2) and 17(2) of the Act (and accordingly regulation 13(3) does not apply to the determination of the period);

“management arrangement” has the meaning given in section 17(3) of the Act;

“manager” means a person with whom, on any day in the chargeable period, the chargeable person has a management arrangement, and who on the day is neither the chargeable person’s employee nor (if an individual) aged under 18; and

“spouse” means a person to whom, on any day in the chargeable period, the chargeable person is married and who is aged 18 or over on the day.

(9) In determining for the purposes of this regulation and regulation 23–

(a) whether two people are married on any day, section 16(9) and (10) of the Act shall apply, and

(b) whether a management arrangement subsists on any day, section 17(9) of the Act shall apply.

Joint and several liability: further provision

23.—(1) An amount shall not be payable by a spouse or manager pursuant to regulation 22(1) or (2) unless a notice has been served on him by the charging authority stating the amount; and it shall be due from him to the authority at the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(2) A notice under paragraph (1) may be served before the expiry of the chargeable period; and if on the day such a notice is issued the relevant year has not expired, it shall be assumed that the circumstances concerning any factor which might affect the ratio

in regulation 22(1) or (2) will remain as they stand at the time of issue of the notice; and without prejudice to the generality of the foregoing, the factors include–

(a) the question whether on any day the joint and several liability conditions will be fulfilled,

(b) the question whether the chargeable person will remain subject to the charge concerned.

(3) If a notice is served under paragraph (1) on such an assumption as is mentioned in paragraph (2), and the assumption is shown to be false, the charging authority shall serve a further notice on the spouse or manager (as the case may be) stating the revised sum for which he is jointly and severally liable under this regulation, calculated on the assumptions mentioned in paragraph (2) and as if the notice mentioned in that paragraph were the further notice served under this paragraph.

(4) If after a notice is served under paragraph (1) a notice is served on the chargeable person which adjusts an amount mentioned in regulation 22(1) or (2), or which otherwise notifies a change of the amounts with respect to which the spouse or manager has a joint and several liability under that regulation, a further notice shall also be served on the spouse or manager (as the case may be) stating the revised sum for which he is jointly and severally liable under the regulation.

(5) If the sum stated in the further notice served under paragraphs (3) or (4) is greater than the sum stated in the notice served under paragraph (1), the amount of the difference shall be due from the spouse or manager to the charging authority on the expiry of such period (being not less than 14 days) after the day of the further notice as is specified in it.

(6) If the sum stated in the further notice served under paragraph (3) or (4) is less than the sum stated in the notice served under paragraph (1) and there has been an overpayment by the spouse or manager, the amount overpaid–

(a) shall be repaid if the spouse or manager (as the case may be) so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(7) Regulations 20(5)(b) and 21(8)(b) apply as if the reference to the chargeable person includes, insofar as concerns the difference between the joint and several liability under regulation 22(1) or (2) of the spouse or manager in respect of the appropriate amount or recalculated amount referred to in those provisions and the amount he has paid in respect of the estimated amount so referred to, a reference to the spouse or manager, and as if the reference to regulation 20(8) were a reference to that provision as applied by paragraph (9) below; and accordingly any requirement which may be made by the chargeable person under regulation 20(5) or 21(9) for a calculation of the appropriate amount or for a recalculation of the estimated amount (as the case may be) may also be made by the spouse or manager.

(8) In a case where–

(a) payments have been made by the spouse or manager under regulation 22 or this regulation, and by the chargeable person, in respect of any amount for which the chargeable person is liable under this Part, and

(b) a sum would fall to be repaid to the chargeable person or credited against a liability of his if all those payments had been made by him,

the sum shall, to the extent that it does not exceed the payments made by the spouse or manager and the spouse or manager has not made recovery in respect of it under section 16(7) or 17(8) of the Act, be repaid to or credited in favour of the spouse or manager.

(9) If the circumstances described in regulation 20(8) have arisen, the charging authority may require that any amount of the overpayment or difference mentioned in that provision which might otherwise fall to be repaid to the spouse or manager should, instead of being repaid, be credited against any prospective liability of the spouse or manager under regulation 22 in respect of the different charge.

(10) An amount shall not be treated as overpaid for the purposes of paragraph (6) or paid for the purposes of paragraph (7) if recovery has been made in respect of it under section 16(7) or 17(8) of the Act.

Collection of penalties

24.—(1) Subject to paragraphs (2) to (4), where a penalty is payable by a person to a charging authority under paragraph 1 or 2 of Schedule 3 to the Act it may be collected, as the authority to which it is payable determines, either–

(a) by treating the penalty for the purposes of regulations 16 and 17 and Schedule 1 as it it were part of the amount that the person will be liable to pay in respect of a community charge as it has effect for a chargeable financial year as regards any demand notice issued pursuant to regulation 16(2) after the penalty is imposed, or

(b) by the service by the authority on the person of a notice requiring payment of the penalty on the expiry of such period (being not less than 14 days) after the issue of the notice as is specified in it.

(2) Where the imposition of a penalty is subject to an appeal or arbitration, no amount shall be payable in respect of the penalty while the appeal or arbitration is outstanding.

(3) The imposition of a penalty is to be treated as subject to an appeal or arbitration for the purposes of this regulation upon the service of a notice in respect of it by the person in accordance with section 24 of the Act, and is to be treated as outstanding until any appeal under section 23 of the Act or arbitration under regulations made under paragraph 4 of Schedule 11 to the Act in relation to the matter by which he stated he was aggrieved in the notice is finally disposed of or abandoned or fails for non-prosecution; and the circumstances in which an appeal is to be treated as failing for non-prosecution include the expiry of any time prescribed under paragraph 8(2)(a) of that Schedule in consequence of which any such appeal would be required to be dismissed by a valuation and community charge tribunal.

(4) A demand notice making provision for the recovery of a penalty which is subject to appeal or arbitration may not be issued under paragraph (1)(a) during the period that the appeal or arbitration concerned is outstanding; and where a penalty becomes subject to appeal or arbitration after the issue of a demand notice which makes such provision, such proportion of the instalments due under it as are attributable to the penalty shall not fall due until the appeal or arbitration is finally disposed of, abandoned or fails for non-prosecution.

(5) Where an amount has been paid by a person in respect of a penalty which is quashed under paragraph 1(8) or 2(12) of Schedule 3 to the Act, the charging authority which, or whose registration officer, imposed the penalty may allow the amount to him by way of deduction against any other sum which has become due from him under this Part (whether in respect of another penalty or otherwise); and any balance shall be repaid to him.

(6) Paragraphs (1) to (5) apply to penalties incurred under paragraph 2(8) to (11) of Schedule 3 to the Act before 1st April 1990 notwithstanding that no liability to pay amounts in respect of community charges arises before that date.

Appeals in relation to estimates

25.  Section 23(2)(e) of the Act shall not apply where the ground on which the person concerned is aggrieved is that any assumption as to the future that is required by this Part to be made in the calculation of an amount may prove to be inaccurate.

Demand notices: final adjustment

26.—(1) This regulation applies where–

(a) a notice has been issued by a charging authority under this Part requiring a payment or payments to be made by a person in respect of his liability to pay a community charge as it has effect for a chargeable financial year or part of a chargeable financial year,

(b) the payment or payments required to be paid are found to be in excess of or less than his liability in respect of the charge as it has effect for the year or the part, and

(c) provision for adjusting the amounts required under the notice and (as appropriate) for the making of additional payments or the repaying or crediting of any amount overpaid is not made by any other provision of this Part, of the Act or of any agreement entered into under regulation 17(3) or paragraph 3(4) of Schedule 2.

(2) The charging authority shall as soon as practicable after the expiry of the year or the part of a year serve a further notice on the person stating the amount of his liability in respect of the charge as it has effect for the year or the part, and adjusting (by reference to that amount) the amounts required to be paid under the notice referred to in paragraph (1)(a).

(3) If the amount stated in the further notice is greater than the amount required to be paid under the notice referred to in paragraph (1)(a), the amount of the difference for which such other provision as is mentioned in paragraph (1)(c) is not made shall be due from the person to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(4) If there has been an overpayment, the amount overpaid for which such other provision as is mentioned in paragraph (1)(c) is not made–

(a) shall be repaid if the person so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(1)

1986 c. 50; sections 31A and 31C were inserted by, and other relevant amendments were made by, the Local Government Finance Act 1988 (c. 41), Schedule 10.