The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995

Explanatory Note

(This note is not part of the Regulations)

Part II of the Local Government Act 1992 makes provision for local government changes in England. Where recommendations for change are made by the Local Government Commission, the Secretary of State may make an order giving effect to those recommendations (“a reorganisation order”). The Local Government Changes for England (Finance) Regulations 1994 (“the principal regulations”) make transitional financial provisions in relation to reorganisation orders.

These Regulations make transitional and consequential amendments to the Community Charges (Administration and Enforcement) Regulations 1989 which provide for administration and enforcement of community charges arising under the Local Government Finance Act 1988 (c. 41). These Regulations provide for the rights and liabilities existing prior to the date for reorganisation provided for in a reorganisation order under the 1989 Regulations of an authority which is abolished under such an order to become those of the successor authority in relation to the area in which the relevant property is situated, and for those of a relinquishing authority under such an order to remain its rights and liabilities. The Regulations also provide that a charging authority for the purposes of the 1989 Regulations includes a county council to which are transferred under a reorganisation order the functions of district councils.

The Regulations make similar provision in relation to the Council Tax (Administration and Enforcement) Regulations 1992, which provide for the administration and enforcement of council tax under the Local Government Finance Act 1992.

The Regulations also apply the 1992 Regulations to authorities which under the prinicipal regulations have the functions of billing authorities in advance of the date for reorganisation provided for in a reorganisation order.