The Billing Authorities (Alteration of Requisite Calculations and Transitional Reduction Scheme) (England) Regulations 1993

Explanatory Note

(This note is not part of the Regulations)

Section 32 of the Local Government Finance Act 1992 sets out how a billing authority is to calculate its budget requirement for a year. Regulation 3 revokes and re-enacts a provision concerning the calculation of the budget requirement in the Billing Authorities (Alteration of Requisite Calculations) (England) Regulations 1992 subject to an amendment relating to the Common Council of the City of London. The Common Council, when calculating its budget requirement, is not to take into account sums which are to be transferred pursuant to a direction under section 98(4) of the Local Government Finance Act 1988 in respect of an amount calculated by reference to the provisional amount of its non-domestic rating contribution.

Section 33 of the Local Government Finance Act 1992 sets out the calculations to be made by a billing authority in respect of the basic amount of its council tax. Regulation 4 makes an alteration to that section in relation to the Common Council as a consequence of the change made to section 32.

Regulation 5 amends Part II of Schedule 2 to the Council Tax (Transitional Reduction Scheme) (England) Regulations 1993, which provide for the reduction in certain cases of the amount that a person is liable to pay to a billing authority by way of council tax. The amendment provides that the scheme council tax for the Common Council is calculated to take account of its special circumstances.

Copies of the directions made on 12th October 1992, referred to in regulation 3, the Collection Fund (Community Charges) (England) Directions 1992, may be obtained free of charge from the Department of the Environment, Room N4/19, 2 Marsham Street, London SW1P 3EB.