The Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1991

Regulation 3(1) and (2)

SCHEDULE 1 CONTENTS OF COMMUNITY CHARGE DEMAND NOTICES

PART I PERSONAL COMMUNITY CHARGE

1.  The amount of the relevant charge,and a description or tabulation of how it was arrived at by reference to the following–

(a) under the description of the spending plans per head of the Common Council, an amount for the Council equal to the aggregate for it of–

(i) the amount of every item which, pursuant to section 33(3)(b) of the Act, represents its special expenses for the relevant year relating to a part of its area relevant to the notice concerned,and which is to be provided for under the relevant charge or by other means, divided by the relevant population of the part for the item in question;and

(ii) such portion of the amount last calculated by it for the relevant year under section 95(4) of the Act(1) as is not to be provided for as special expenses for that year pursuant to section 33(3)(b) of the Act, divided by the relevant population of its area;

(b) under the description of the spending plans per head of the precepting authority concerned, an amount for each appropriate precepting authority equal to–

(i) if its precept relates only to a part of the area of the Common Council, the amount of the precept divided by the relevant population of that part; or

(ii) if its precept relates to all of the area of the Common Council, the amount of the precept divided by the relevant population of that area;

(c) under the description of revenue support grant per head, the amount found by dividing the amount of revenue support grant payable to the Common Council for the relevant year (or, if that amount falls to be adjusted under a report approved under section 84(5) of the Act, the amount which would be payable but for the report) by the relevant population of its area;

(d) under the description of national non-domestic rates per head, the amount found by dividing the amount notified to the Common Council under paragraph 9(8) of Schedule 8 to the Act in respect of the relevant year by the relevant population of its area;

(e) under the description of local non-domestic rates per head, the amount found by taking the amount (if any) by which the estimate of the Common Council of the total which would be payable to it for the relevant year under sections 43 and 45 of the Act(2) if it acted diligently exceeds the amount notified for the year as regards the Common Council under paragraph 5(2) or (where applicable) 5(3) of Schedule 8 to the Act, and dividing it by the relevant population of its area;

(f) under the description of Inner London education grant per head, the amount found by dividing the amount of Inner London education grant which may be paid to the Common Council for the relevant year in accordance with the special grant report by the relevant population of its area;

(g) the amount of any adjustment necessary so that the amount of the relevant charge may be derived from the amounts mentioned in paragraphs (a) to (f) above.

2.  A statement to the effect that the spending plans per head mentioned in paragraph l(a) and (b) are shown after deduction of the amount which the Common Council or, as the case may be, the appropriate precepting authority received or expects to receive in the relevant year by way of specific grants, fees, charges and other income.

3.  The amount which is demanded in respect of the community charge concerned, or (if any amounts fall to be shown in the notice under paragraph 4, 5 or 6) which would be demanded in respect of it but for the reductions or increase represented by the amounts so shown, and the period to which the demand relates.

4.  The amount by which the amount demanded under the notice is less than it would otherwise be by virtue of that amount being calculated by reference to regulations under section 1 3A of the Act(3)(disregarding any reduction or assumed reduction arising or which would have arisen in consequence of any such provision as IS mentioned in paragraph 5).

5.  The amount of any reduction in the amount demanded under the notice which is attributable to a reduction, or assumed or expected reduction, in the amount a person is liable to pay in respect of the community charge concerned as it has effect for the relevant year in consequence of any provision included in regulations under section 31A(l) of the Social Security Act 1986(4).

6.  The amount of any addition to the amount demanded under the notice which is attributable to excess community charge benefit which is being recovered in the manner described in section 31D(3)(b) of that Act.

7.  Subject to the provision at the end of the explanatory notes, explanatory notes in the following terms–

“

”.

PART II PERSONAL COMMUNITY CHARGE: STUDENTS

1.  The matters mentioned in paragraphs I to 7 of Part I, but with the substitution for paragraph 3 of that Part of the following paragraphs–

“3— (1) The amount which is demanded in respect of the community charge concerned as regards the days when section 13(6) of the Act applies or when it is assumed that the provision applies or will apply, or (if any amounts fall to be shown in the notice under paragraph 4, 5 or 6) which would be demanded as regards those days but for the reductions or increase represented by the amounts so shown.

(2) The period or periods comprised of those days.

3A.— (1) The amount which is demanded in respect of the community charge concerned as regards the days (if any) when section 13(5) of the Act applies or when it is assumed that the provision applies or will apply, or (if any amounts fall to be shown in the notice under paragraph 4, 5 or 6) which would be demanded as regards those days but for the reductions or increase represented by the amounts so shown.

(2) The period or periods comprised of those days.”.

PART III STANDARD COMMUNITY CHARGE

1.  The matters mentioned in paragraphs 1, 2 and 7 of Part I.

2.  An indication of the class or classes by reference to which the amount payable under the notice is calculated and the periods during which the property fell or is assumed to fall within that class or those classes.

3.  The multiplier or multipliers applicable to the class or classes.

4.  The daily rate of standard community charge applicable to the class or classes.

5.  The amount payable by the chargepayer in respect of the standard community charge for the period for which the demand notice has been issued.

6.  Any penalty or penalties being recovered under the notice.

7.  Where co-owners are jointly subject to the charge concerned, a statement of the effect of regulation 3(1)(b) of the Community Charges (Co-owners) Regulations 1990.

PART IV COLLECTIVE COMMUNITY CHARGE:

1.  The matters mentioned in paragraphs 1, 2 and 7 of Part I.

2.  The daily amount to be paid by way of collective community charge contribution.

3.  A description of the effect of paragraphs 2 and 3 of Schedule 2 to the Community Charges (Administration and Enforcement) Regulations 1989 as regards the requirement for returns and payments in the case in question.

4.  Where co-owners are jointly subject to the charge concerned, a statement of the effect of regulation 3(1)(b) and (c) of the Community Charges (Co-owners) Regulations 1990.

PART V INTERPRETATlON, ETC.

1.  References in paragraph l(b) of Part I to a precept of an appropriate precepting authority are references to the precept by reference to which the Common Council set the relevant charge; save that –

(a) if the Council set that charge by reference to an amount included under section 37(3) or (4) of the Act in respect of the appropriate precepting authority, the references are references to the amount included under that provision, or

(b) if, at the time the Council sets that charge, an appropriate precepting authority has not issued a precept for the relevant year and no such amount as is mentioned in paragraph (a) was included, the amount mentioned in that paragraph l(b) for the appropriate precepting authority is to be treated as 0.

2.  In Part I and this Part “appropriate precepting authority” means a precepting authority which has power to issue a precept to the Common Council for the relevant year relating to all of the area of the Council or to a part of that area relevant to the notice concerned (whether it has in fact done so or not).

3.  For the purposes of Part I –

(a) the relevant population of the area of the Common Council is its relevant population notified under paragraph 4(4) of Schedule 12A to the Act(5)for the relevant year; and

(b) the relevant population of a part of the area of the Common Council is its relevant population calculated by the Council for the relevant year under rules made under paragraph 6(2) of that Schedule.

4.  The reference in paragraph l(a)(ii) of Part I to an amount last calculated is a reference to it last calculated before the issue of the notice concerned.

5.  Any amount mentioned in paragraph 1 of Part I which is to be contained in a notice shall be rounded up or down (as the case may be) to the nearest penny.

(1)

Section 95 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 63.

(2)

Section 45 was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 23.

(3)

Section 13A was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 5.

(4)

1986 c. 50; sections 31A and 31D were inserted by the Local Government Finance Act 1988 (c. 41), Schedule 10, paragraph 6.

(5)

Schedule 12A was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule s, paragraph 74.