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The Council Tax (Demand Notices) (Wales) Regulations 1993

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Regulation 3

SCHEDULE 1MATTERS TO BE CONTAINED IN DEMAND NOTICES

1.  A statement of the name (if known) of the person on whom the notice is served.

2.  A statement of the day of issue of the notice.

3.  A statement of the period to which the notice relates.

4.  A statement of the address of the dwelling to which the notice relates (“the relevant dwelling”).

5.  A statement of the relevant valuation band as regards the relevant dwelling.

6.—(1) A statement as regards—

(a)the relevant year,

(b)the category of dwellings which includes the relevant dwelling, and

(c)the relevant valuation band,

of the amount—

(i)set by the billing authority in accordance with section 30 of the 1992 Act,

(ii)calculated by the major precepting authority in accordance with section 47 of the 1992 Act,

(ii)referred to in item (i) above less the sum of the amounts referred to in items (ii) above and (iv) below, and

(iv)calculated (if any) in accordance with section 34(3) of the 1992 Act in relation to the special item mentioned in sub-paragraph (2).

(2) The special item mentioned in this sub-paragraph is the precept (whether issued or anticipated) of the relevant local precepting authority.

(3) For the purposes of sub-paragraph (1), “category” shall be construed in accordance with section 30(4) of the Act; and where the demand notice is served before 1st April 1993, a dwelling shall be treated as included in the category in which, in the opinion of the billing authority, it will be included on 1st April 1993.

7.  A statement of the days (if any) as regards which it was assumed that the amount required to be paid under the notice falls to be calculated by reference to—

(a)section 11 of the 1992 Act;

(b)section 12 of the 1992 Act(1);

(c)the Council Tax (Reductions for Disabilities) Regulations 1992(2);

(d)the Council Tax Benefit (General) Regulations 1992(3).

8.  Where a statement falls to be given as mentioned in paragraph 7 by reason of the matter referred to in sub-paragraph (a) or (b) of that paragraph—

(a)a statement of the basis on which the authority assumed that the chargeable amount for the relevant year was or should be subject to a discount of an amount equal to the appropriate percentage or (in relation to paragraph 7(a)) twice the appropriate percentage (as the case may be);

(b)a statement that if at any time before the end of the financial year following the relevant year the person to whom the notice is issued has reason to believe that the chargeable amount for the relevant year is not in fact subject to any discount or is subject to a discount of a smaller amount, he is required, within the period of 21 days beginning on the day on which he first had that belief, to notify the authority of it; and

(c)a statement that if the person fails without reasonable excuse to comply with a requirement contained in a statement pursuant to sub-paragraph (b), the authority may impose on him a penalty of £50.

9.  Where a statement falls to be given as regards a matter mentioned in paragraph 7, a statement of the amount of the discount or reduction applicable to that matter.

10.  A statement of the amount (if any) falling to be credited against the amount of council tax which would otherwise be payable for the relevant year.

11.  A statement of the amount of—

(a)any penalty or penalties; or

(b)any overpayment of council tax benefit,

being recovered under the demand notice.

12.  Where—

(a)the demand notice requires the payment of an amount of council tax in respect of the relevant dwelling and a financial year preceding the relevant year; and

(b)there has not previously been served on the person to whom the notice is issued a demand notice requiring the payment of that amount,

a statement of that amount.

13.  A statement of the amount required to be paid under the notice, together with a statement of the instalments or other payments required to be paid and the manner in which those payments may be made.

14.  A statement of the address and telephone number to which enquiries may be directed as to any matter of which a statement is required to be given by any of the foregoing paragraphs.

Regulation 4(1)

SCHEDULE 2

PART IINFORMATION TO BE SUPPLIED WITH COUNCIL TAX 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 requirement 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(4) (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(5), the amount which would be so payable but for that report);

(b)additional grant(6); and

(c)redistributed non-domestic rates(7).

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.—(1) A statement as regards the relevant year and every community situated in the billing authority’s area, of the amount mentioned in sub-paragraph (2) expressed as an amount applicable to dwellings listed in valuation band D.

(2) Subject to sub-paragraph (3), the amount is the amount calculated (if any) in accordance with section 34(3) of the 1992 Act in relation to the special item which is the precept (whether issued or anticipated) of the local precepting authority.

(3) For the purposes of sub-paragraph (1), as regards the relevant year and every community in the billing authority’s area in which there are no dwellings to which valuation band D is applicable, the amount mentioned in sub-paragraph (2) shall be taken to be the amount which would have been calculated as therein mentioned if there had been a dwelling to which valuation band D was applicable.

10.  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.

11.  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.

12.  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.

13.  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.

14.  Where an amount is being recovered under the notice concerned in respect of a penalty but the person to whom the notice is issued has not previously been informed of the ground on which the penalty is imposed, a statement of that ground.

15.  Explanatory notes, which shall include—

(a)a general indication of the principles and assumptions used to compile the authority’s valuation list;

(b)a general indication as to the circumstances in which—

(i)a dwelling may be an exempt dwelling for the purposes of Part I of the 1992 Act;

(ii)an amount may be subject to a discount under section 11 of the 1992 Act;

(iii)a dwelling will fall within a class of dwellings prescribed under section 12 of the 1992 Act;

(iv)a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992; and

(v)a person may be entitled to council tax benefit;

(c)a statement, for any class of dwellings prescribed under section 12 of the 1992 Act,—

(i)as to whether the billing authority has determined that for the relevant year subsection (2) or (3) of section 12 of the 1992 Act shall have effect in substitution for section 11(2)(a) of that Act, and if so,

(ii)as to whether the amount of council tax payable in respect of a dwelling which falls within that class is subject to a discount equal to the appropriate percentage within the meaning of section 11(3) of that Act or is not subject to a discount,

(d)a statement as to the procedures to be followed—

(i)by a person who wishes to dispute any matter shown in the authority’s valuation list in relation to the dwelling to which the notice relates;

(ii)by a person aggrieved as mentioned in section 16(1) of the 1992 Act.

PART IIINTERPRETATION, ETC.

1.  For the purposes of paragraphs 1 and 11 of Part I 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, 11 and 12 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 11 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 13 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(8).

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(9) and approved by resolution of the House of Commons.

David Hunt

Secretary of State for Wales

14th February 1993

(2)

S.I. 1992/554, as amended by S.I. 1993/195.

(3)

S.I. 1992/1814.

(4)

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

(5)

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

(6)

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.

(7)

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.

(9)

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

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