The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

Statutory Instruments

1993 No. 252

RATING AND VALUATION

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

Made

11th February 1993

Laid before Parliament

12th February 1993

Coming into force

15th February 1993

The Secretary of State for Wales, in exercise of the powers conferred on him by section 2(2) of the Welsh Language Act 1967(1), sections 140(4), 143(1) and (2) and 146(6) of, and paragraphs 1 and 2(2)(ga), (gc), (ge) and (h) and 6A of Schedule 9 to, the Local Government Finance Act 1988(2), and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and application

1.  These Regulations may be cited as the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 and shall come into force on 15th February 1993. They apply in relation to demand notices issued by Welsh billing authorities only with respect to financial years beginning on or after 1st April 1993.

Interpretation

2.  In these Regulations—

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

“the 1992 Act” means the Local Government Finance Act 1992;

“the Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement)(Local Lists) Regulations 1989(3);

“billing authority” means a Welsh billing authority;

“demand notice” means a demand notice within the meaning of Part II of the Collection Regulations which is served by a billing authority (including such a notice served pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990(4) (joint owners and occupiers));

“local precepting authority”, in relation to a billing authority, means a community council which has power to issue a precept to the billing authority;

“the major precepting authority”, in relation to a billing authority, means the county council which has power to issue a precept to the billing authority; and

“the relevant year” in relation to a demand notice, means the financial year to which the demand for payment made by the notice relates.

Content of demand notices

3.—(1) A demand notice shall contain the matters mentioned in Schedule 1.

(2) 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.

Language of demand notices and provision of translations

4.—(1) If it appears requisite to a billing authority that a demand notice should be served in Welsh and in English, instead of in English or in Welsh, it shall be so served.

(2) If it appears requisite to a billing authority, it shall provide a Welsh translation of a demand notice served in English.

(3) If it appears requisite to a billing authority, it shall provide an English translation of a demand notice served in Welsh.

Invalid demand notices

5.—(1) Where—

(a) a demand notice is invalid because it does not comply with regulation 3(1),

(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 Collection Regulations,

the requirments to pay those amounts shall apply as if the notice were valid.

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

Provision of explanatory information with demand notices

6.—(1) When a billing authority serves a demand notice in Welsh and English, it must supply to the person on whom the notice is served explanatory information in the form of words prescribed in Parts I and II of Schedule 2.

(2) When a billing authority serves a demand notice in English, it must supply to the person on whom the notice is served explanatory information in the form of words prescribed in Part I of Schedule 2.

(3) When a billing authority serves a demand notice in Welsh, it must supply to the person on whom the notice is served explanatory information in the form of words prescribed in Part II of Schedule 2.

Provision of explanatory information with translations of demand notices

7.—(1) When a billing authority provides a person with a Welsh translation of a demand notice, the authority shall also provide that person with explanatory information in the form of words prescribed in Part II of Schedule 2.

(2) When a billing authority provides a person with an English translation of a demand notice, the authority shall also provide that person with explanatory information in the form of words prescribed in Part I of Schedule 2.

Demand notices: financial and other information

8.—(1) A billing authority must when it serves a demand notice supply to the person on whom the notice is served the information mentioned in Part I of Schedule 3; and Part II of Schedule 3 (interpretation, etc.) shall have effect for the purposes of that Part I.

(2) Paragraph (1) does not apply when a demand notice is served after the end of the relevant year.

(3) If it appears requisite to a billing authority when it serves a demand notice that the information mentioned in Part I of Schedule 3 should be supplied in English and in Welsh, instead of in English or in Welsh, it shall be so supplied.

Supply of information by major precepting authorities

9.—(1) In order that a billing authority may fulfil its obligations under regulations 3 and 8, the major precepting authority shall, subject to paragraphs (3) to (5), when it issues a precept to a billing authority for a financial year, supply the billing authority with the information specified in paragraph (2).

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

(a) the estimates mentioned in paragraphs 1, 2, 4, 5, 6, 10 and 11 of Part I of Schedule 3; and

(b) the matters mentioned in paragraphs 3, 7, 8, 9 and 12 of Part I of Schedule 3.

(3) Information need not be supplied as regards the issue of a precept for a financial year beginning on or after 1st April 1994 insofar as that information would 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 to a billing authority if it is not one which would require the billing authority to set a substitute amount or amounts under section 31 of the 1992 Act; but if in such a case the billing authority subsequently notifies the major precepting authority that it has set or proposes to set an amount or amounts for its council tax by reference to the substitute precept, the major precepting authority shall (subject to paragraphs (3) and (5)) supply that information as regards the substitute precept as soon as practicable after that notification is given.

(5) Information need not be supplied as regards the issue of a substitute precept for a financial year insofar as it would be repetitive of information given in respect of the preceding financial year on the occasion of the issue of the earlier precept for the first-mentioned financial year.

Supply of information by major precepting authorities: transitional provision

10.—(1) Subject to paragraph (2), where a precept has been issued before the day on which these Regulations come into force (“the relevant day”), the information which would have been supplied to a billing authority under regulation 9 if these Regulations were then in force shall be supplied within 7 days of the relevant day.

(2) Information need not be supplied under paragraph (1) on or after the relevant day if it was supplied voluntarily before that day.

Regulation 3

SCHEDULE 1 MATTERS TO BE CONTAINED IN RATE DEMAND NOTICES

1.  A statement of the address and description of each hereditament to which the demand notice relates (“relevant hereditament”).

2.  A statement of the rateable value shown for each relevant hereditament in the authority’s local non-domestic rating list.

3.  A statement of the non-domestic rating multiplier calculated for the relevant year in accordance with paragraph 3 or, as the case may be, paragraph 4 of Part I of Schedule 7 to the 1988 Act.

4.  A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the demand notice, it was understood or assumed that the conditions mentioned in section 45(1) of the 1988 Act(5) were or would be fulfilled in relation to any relevant hereditament, and a statement that as regards those days the chargeable amount is one half of that which it would be if the ratepayer were in occupation of the hereditament.

5.  A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the demand notice, it was understood or assumed that—

(a) the chargeable amount would fall to be calculated under section 43(5) or 45(5) of the 1988 Act,

(b) the chargeable amount would fall to be calculated under section 43(4) or (5) or 45(4) or (5) of the 1988 Act as modified by paragraph 9 of Schedule 7A to that Act(6), or by regulation 3 of the Non-Domestic Rating (Transitional Period) Regulations 1990(7), or

(c) the chargeable amount would fall to be calculated by reference to section 44(2) and (2A) of the 1988 Act as substituted by section 44A(7) or (9) of that Act(8), or

(d) rules under section 47(1)(a) or 58(3)(a) of the 1988 Act(9) would apply;

together with a statement of the manner in which the chargeable amount for those days was calculated and of the amount by which the aggregate amount demanded under the demand notice is reduced as compared with the amount which would have been demanded if section 43(4), without modification, and (so far as is relevant) section 44(2) without substitution, or (as the case may be) section 45(4), applied to the calculation of the chargeable amount for those days.

Regulations 6 and 7

SCHEDULE 2 EXPLANATORY INFORMATION FOR SUPPLY WITH RATE DEMAND NOTICES

PART I

1.  The form of words set out below is prescribed for the purposes of regulations 6 and 7—

2.  Italics in paragraph 1 above indicate words to be inserted.

PART II

1.  The form of words set out below is prescribed for the purposes of regulations 6 and 7—

2.  Italics in paragraph 1 above indicate words to be inserted.

Regulation 8

SCHEDULE 3 FINANCIAL AND OTHER INFORMATION

PART I INFORMATION FOR SUPPLY WITH NON-DOMESTIC RATE DEMAND NOTICES

1.  The estimate of the billing authority and of the major precepting authority, of the aggregate of its gross expenditure for the relevant year for all services administered by it.

2.  The estimates of the billing authority and of the major precepting authority of the allowance appropriate for contingencies and the contributions to or from financial reserves for the relevant year.

3.  A statement of the amount calculated—

(a) by the billing authority under section 32(4) of the 1992 Act, and

(b) by the major precepting authority under section 43(4) of the 1992 Act,

as its budget requirment for the relevant year.

4.  The estimate of the billing authority and of the major precepting authority of the amount of its financial reserves at the end of the relevant year.

5.  The estimate of the billing authority and of the major precepting authority of its capital expenditure to be incurred in the relevant year.

6.  The estimates of the billing authority and of the major precepting authority of the sums to be payable to it for the relevant year by way of—

(a) revenue support grant(10) (or, if the amount of such grant falls to be adjusted following the approval by resolution of the House of Commons of an amending report under section 84A of the 1988 Act(11), the amount which would be so payable but for that report);

(b) additional grant(12) ; and

(c) redistributed non-domestic rates(13) .

7.  A statement of the standard spending assessments for the billing authority and the major precepting authority for the relevant year.

8.  A statement—

(a) of the amount of the precept (if any) issued for the relevant year by each local precepting authority;

(b) where a precept has been anticipated by the billing authority pursuant to regulations under section 41(3) of the 1992 Act, of the amount so anticipated for the relevant year; and

(c) where a body has issued a levy or special levy to the billing authority or to the major precepting authority that was taken into account for the relevant year—

(i) by the billing authority in making its estimate under section 32(2)(a) of the 1992 Act, or

(ii) by the major precepting authority in making its estimate under section 43(2)(a) of the 1992 Act,

(as the case may be), of the amount of the levy or special levy together with information as to whether any of it was treated as special expenses of the authority.

9.  A statement of the amount calculated for the relevant year by the billing authority and the major precepting authority as the amount of the difference (whether positive or negative) between—

(a) the amount of its budget requirement for that year; and

(b) the amount calculated by it for that year as the amount for item P in section 33(1) or, as the case may be, section 44(1) of the 1992 Act.

10.  The estimate of the billing authority and of the major precepting authority, of the aggregate of its gross expenditure for the preceding year for all services administered by it.

11.  The estimate of the billing authority and of the major precepting authority of the amount of its financial reserves at the end of the preceding year.

12.  A statement—

(a) of the amount of the precept (if any) issued for the preceding year by each local precepting authority;

(b) where a body has issued a levy or a special levy to the billing authority or to the major precepting authority that was taken into account for the preceding year—

(i) by the billing authority in making its estimate under section 32(2)(a) of the 1992 Act, or

(ii) by the major precepting authority in making its estimate under section 43(2)(a) of the 1992 Act,

(as the case may be), of the amount of the levy or special levy.

PART II INTERPRETATION, ETC.

1.  For the purposes of paragraphs 1 and 10 of Part I of the gross expenditure of an authority in respect of a service for a year is the sum of all items of the authority charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.

2.  The estimates for the relevant year and, subject to paragraph 3 below, for the preceding year, to be supplied pursuant to paragraphs 1, 2, 4, 10 and 11 of Part I are—

(a) as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the 1992 Act, and

(b) as regards the major precepting authority, estimates made for the purposes of the calculations required by section 43 of the 1992 Act.

3.  Where the relevant year is the financial year beginning on 1st April 1993—

(a) the estimates for the preceding year to be supplied pursuant to paragraph 10 of Part I are estimates by—

(i) the billing authority (as charging authority) at (or as soon as practicable after) the time of, or made for the purposes of, its calculation under section 95(2) of the 1988 Act, or

(ii) the major precepting authority (as precepting authority) at the time of the issue of or in connection with its precept,

(as the case may be) being its calculations, or the precept, by reference to which the billing authority (as charging authority) last set an amount under section 32, 34 or 35 of that Act for that preceding year,

(b) the amounts of levies and special levies for the preceding year to be supplied pursuant to paragraph 12 of Part I are the amounts of those levies or special levies taken into account by—

(i) the billing authority (as charging authority) at (or as soon as practicable after) the time of, or made for the purposes of, its calculation under section 95(2) of the 1988 Act, or

(ii) the major precepting authority (as precepting authority) at the time of the issue of or in connection with its precept,

(as the case may be) being its calculations, or the precept, by reference to which the billing authority (as charging authority) last set an amount under section 32, 34 or 35 of that Act for that preceding year.

4.  For the purposes of paragraph 5 of Part I, capital expenditure is expenditure for capital purposes within the meaning of section 40 of the Local Government and Housing Act 1989(14)

5.  For the purposes of paragraph 7 of Part I, the standard spending assessment for an authority for the relevant year is the standard spending assessment for that authority in the local government finance report for that year made by the Secretary of State under section 78A of the 1988 Act(15) and approved by resolution of the House of Commons.

David Hunt

Secretary of State for Wales

11th February 1993

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for the contents of rate demand notices, which are issued by billing authorities (district councils) in Wales, and for the information to be supplied when such notices are served by them.

A rate demand notice may be in English or in Welsh or in both languages, with Welsh or English translations to be provided where it appears requisite (regulation 4). A rate demand notice is required to contain particulars as to the hereditaments to which it relates (including their rateable values), a statement of the rating multiplier for the year, and particulars as to how the demand is affected by relevant rate reliefs (regulation 3 and Schedule 1). A rate demand notice must be accompanied by explanatory notes in the appropriate language (regulation 6 and Schedule 2). A rate demand notice must also be accompanied by certain further information (regulation 8 and Schedule 3).

Where a rate demand notice is invalid because, due to a mistake, it fails to contain the prescribed matters, demands for payment under it will remain effective provided the payments were properly calculated (regulation 5(1)). In such cases, the billing authority must take appropriate steps to rectify the error by giving the ratepayer a correct statement of the relevant matters (regulation 5(2)).

In order to enable a billing authority to supply the further information mentioned above when it serves its demand notices, the Regulations require the county council concerned to supply the billing authority with appropriate information (regulation 9). In this connection, regulation 10 makes appropriate transitional provision for the first financial year (the year 1993/94).

NODYN ESBONIADOL

(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)

Mae'r Rheoliadau hyn yn darparu ar gyfer cynnwys hysbysiadau hawlio trethi, a roir gan awdurdodau bilio (cynghorau dosbarth) yng Nghymru, ac ar gyfer y wybodaeth sydd i'w rhoi pan gyflwynir hysbysiadau o'r fath ganddynt.

Gall hysbysiad hawlio trethi fod yn Gymraeg neu'n Saesneg neu yn y ddwy, a chyfieithiadau Saesneg neu Gymraeg i'w darparu lle ymddengys bod eu hangen (rheoliad 4). Mae'n ofynnol i hysbysiad hawlio trethi gynnwys manylion yr hereditamentau y mae'n ymwneud â hwy (gan gynnwys eu gwerthoedd trethiannol), datganiad o luosydd trethu y flwyddyn, a manylion am sut mae'r mathau perthnasol o ryddhad rhag trethi yn effeithio ar yr hawliad (rheoliad 3 ac Atodiad 1). Gyda hysbysiad hawlio trethi rhaid anfon nodiadau esboniadol yn yr iaith briodol (rheoliadau 6 ac Atodiad 2). Hefyd rhaid i hysbysiad hawlio trethi gael rhywfaint o wybodaeth bellach gydag ef (rheoliad 8 ac Atodiad 3).

Lle bo hysbysiad hawlio trethi yn annilys am ei fod, oherwydd camgymeriad, yn methu â chynnwys y materion a bennwyd, bydd hawliadau am daliad odano yn dal i fod mewn grym ar yr amod bod y taliadau wedi'u cyfrif yn briodol (rheoliad 5(1)). Mewn achosion o'r fath, rhaid i'r awdurdod bilio gymryd camau priodol i gywiro'r camgymeriad drwy roi datganiad cywir o'r materion perthnasol i'r trethdalwr (rheoliad 5(2)).

Er mwyn galluogi awdurdod bilio i roi'r wybodaeth bellach y cyfeirir ati uchod wrth gyflwyno'i hysbysiadau hawlio, mae'r Rheoliadau yn ei gwneud yn ofynnol i'r cyngor sir o dan sylw roi gwybodaeth briodol i'r awdurdod bilio (rheoliad 9). Mewn cysylltiad â hyn, mae rheoliad 10 yn gwneud darpariaeth briodol dros dro am y flwyddyn ariannol gyntaf (y flwyddyn 1993/94).

(1)

1967 c. 66.

(2)

1988 c. 41; relevant amendments to Schedule 9 were made by paragraph 44 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42), and by paragraph 87 of Schedule 13 to the Local Government Finance Act 1992 (c. 14).

(3)

S.I. 1989/1058; relevant amendments were made by S.I. 1990/145, S.I. 1991/141 and S.I. 1992/1512.

(4)

S.I. 1990/145.

(5)

Section 45(1) was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 23.

(6)

Schedule 7A was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 40, and amended by the Local Government Finance Act 1992, Schedule 13, paragraph 85 and the Non-Domestic Rating Act 1992 (c. 46), sections 1 to 3.

(7)

S.I. 1990/608, to which there are amendments not relevant to these Regulations.

(8)

Section 44A was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 22, and section 44 was amended by paragraph 21 of that Schedule.

(9)

Section 47(1)(a) is amended by the Local Government Finance Act 1992, Schedule 13, paragraph 65(1).

(10)

See the definition in section 69(1) of the Local Government Finance Act 1992.

(11)

Section 84A is inserted by the Local Government Act 1992, Schedule 10, paragraph 15.

(12)

See the definition in section 69(1) of the Local Government Finance Act 1992. Section 85(2) of the Local Government Finance Act 1988 is amended by the Local Government Finance Act 1992, Schedule 10, paragraph 16.

(13)

See the definition in section 69(1) of the Local Government Finance Act 1992. Paragraphs 12 and 15 of Schedule 8 to the Local Government Finance Act 1988 are in Part III of that Schedule which is substituted by the Local Government Finance Act 1992, Schedule 10, paragraph 7.

(14)

1989 c. 42.

(15)

Section 78A is inserted by paragraph 10 of Schedule 10 to the Local Government Finance Act 1992.