The Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1992

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1992 and shall come into force on 15th February 1992.

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1988;

“community charge demand notice” means a demand notice within the meaning of Part III of the Community Charges (Administration and Enforcement) Regulations 1989(1) which is issued by the Common Council (including such a notice issued pursuant to the Community Charges (Co-owners) Regulations1990(2));

“rate demand notice” means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(3) which is issued by the Common Council (including such a notice issued pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990(4) (joint owners and occupiers));

“the relevant charge” in relation to a notice means the amount set by the Common Council under section 32, 34 or 35 of the Act(5) which is applicable to the notice, or which would be soapplicable but for any provision of regulations made under section 13A of the Act(6);

“the special grant report” means the report made on 22nd January 1992 by the Secretary of State for Education and Science and the Secretary of State for the Environment under section 146 of the Local Government and Housing Act 1989(7);

“specific grants” means grants or subsidies which fall to be credited to revenue account and which are paid out of monies provided by Parliament, other than grants or subsidies which fall to be paid into a collection fund under section 90(1) of the Act; and

“the 1992 financial year” means the chargeable financial year beginning on 1st April 1992.

Application of the Regulations

2.  These Regulations apply in relation to community charge demand notices and rate demand notices issued with respect to the 1992 financial year.

Content of demand notices, etc.

3.—(1) A community charge demand notice shall—

(a) where it relates to a personal community charge and the amount demanded under it is not calculated by reference to section 13 of the Act, contain the matters specified in Part I of Schedule 1;

(b) where it relates to a personal community charge and the amount demanded under it is calculated by reference to section 13 of the Act, contain the matters specified in Part II of that Schedule;

(c) where it relates to a standard community charge, contain the matters specified in Part III of that Schedule;

(d) where it relates to a collective community charge, contain the matters specified in Part IV of that Schedule.

(2) Part V (interpretation, etc.) of Schedule 1 shall have effect for the purposes of Parts I to IV of that Schedule.

(3) A rate demand notice shall contain the matters mentioned in Schedule 2.

(4) Subject to paragraph (5), the Common Council must when it serves a community charge demand notice supply to the person on whom the notice is served the information specified in Part I of Schedule 3, and must when it serves a rate demand notice supply to the person on whom the notice is served the information specified in Part II of that Schedule; and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of those Parts I and II.

(5) Paragraph (4) does not apply when a community charge demand notice or a rate demand notice is served after 31st March 1993.

(6) Nothing in this regulation requires a notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets shall be issued together, whether or not attached, so as to comprise one notice.

Invalid notices

4.—(1) Where—

(a) a community charge demand notice is invalid because it does not comply with the applicable provisions of regulation 3,

(b) the failure so to comply was due to a mistake, and

(c) the amounts required to be paid under the notice were demanded in accordance with Part III of the Community Charges (Administration and Enforcement) Regulations 1989,were valid.

(2) Where—

(a) a rate demand notice is invalid because it does not comply with regulation 3(4),

(b) the failure so to comply was due to a mistake, and

(c) the amounts required to be paid under the notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989,were valid.

(3) Where a requirement to pay an amount under an invalid notice subsists by virtue of paragraph (1) or (2), the Common Council shall as soon as practicable after the mistake is discovered issue to the chargeable person or ratepayer concerned a statement of the matters which were not contained in the notice and which should have been so contained.

Supply of information by precepting authorities

5.—(1) In order that the Common Council may fulfil its obligations under regulation 3, subject to paragraphs (3) to (6) every precepting authority shall, when it issues a precept to the Common Council for the 1992 financial year, supply the Council with the information specified in paragraph (2).

(2) The information is information, as regards the precepting authority and the precept concerned, as to—

(a) the estimates mentioned in paragraphs 1, 9, 10 and 11 of Part I of Schedule 3; and

(b) the matters mentioned in paragraphs 3 and 7 of that Part.

(3) Information need not be supplied by a precepting authority with respect to the estimates mentioned in paragraphs 1, 9 and 11 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a precept issued for the preceding financial year.

(4) Information need not be supplied when a substitute precept is issued if it is not one which would require the Common Council to set a substitute amount under section 35 of the Act; but if in such a case the Council subsequently notifies the precepting authority that it has set or proposes to set an amount for its personal community charge by reference to the substitute precept, the precepting authority shall (subject to paragraphs (3), (5) and (6)) supply that information as regards the substitute precept as soon as practicable after that notification is given.

(5) Information need not be supplied by a precepting authority as regards the issue of a substitute precept for the 1992 financial year insofar as it would be repetitive of information given in respect to the preceding financial year on the occasion of the issue of an earlier precept for the 1992 financial year.

(6) Information need not be supplied by a precepting authority if, by virtue of the proviso to the definition of “relevant precepting authority” in paragraph 7 of Part III of Schedule 3, it would not fall to be supplied by the Common Council when it serves a demand notice.

Supply of information by the National Rivers Authority

6.—(1) In order that the Common Council may fulfil its obligations under regulation 3, subject to paragraphs (5) and (6) the National Rivers Authority (“the Authority”) shall, when it first issues a levy to the Common Council for the1992 financial year, supply the Council with the information specified in paragraph (4).

(2) In order that the Common Council may fulfil the obligations mentioned in paragraph (1), subject to paragraphs (5) and (6) the Authority shall, after it has issued a substitute levy for the 1992 financial year, supply the Common Council with the information specified in paragraph (4) if the Council notifies the Authority that it has set or proposes to set an amount for its personal community charge by reference to the substitute levy.

(3) Information shall be supplied under paragraph (2) as soon aspracticable after the notification is given.

(4) The information is information, as regards the levy concerned, as to—

(a) the estimates mentioned in paragraphs 2 and 10 of Part I of Schedule 3; and

(b) the matter mentioned in paragraph 7 of that Part.

(5) Information need not be supplied by the Authority with respect to the estimate mentioned in paragraph 2 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a levy issued for the preceding financial year.

(6) Information need not be supplied by the Authority as regards the issue of a substitute levy for the 1992 financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of the issue of an earlier levy for the 1992 financial year.

Michael Heseltine

One of Her Majesty’s Principal Secretaries of State

10th February 1992