The Local Government Residuary Body (England) Order 1995

Apportionment of levies

21.—(1) The amount to be levied by the Residuary Body under article 20(1) on each of the successor authorities in relation to a relevant authority shall be determined by apportioning the total amount to be levied on all those aubhorities in respect of the year in such proportions as those authorities may agree or, in default of such agreement, the relevant proportions.

(2) For the purposes of this article, the relevant proportion in relation to any successor authority in relation of a relevant authority is the proportion equal to the proportion which the council tax base for the current year of the relevant area in relation to the successor authority bears to the total of the council tax bases for that year of the relevant areas in relation to all such successor authorities.

(3) For the purposes of this article, the council tax base for the current year for the relevant area in relation to a successor authority is—

(a) Where the authority is a billing authority and the whole of the authority’s area is the relevant area, the amount calculated by the authority as its council tax base for the year in accordance with rules for the time being effective (as regards that year) under regulations made under section 33(5) of the 1992 Act;

(b) Where the authority is a major precepting authority and the whole of the authority’s area is the relevant area, the aggregate of the amounts calculated by the billing authorities to which the authority has the power to issue precepts (“the relevant billing authorities”) as their council tax bases for the year for their areas in accordance with the rules for the time being effective (as regards that year) under regulations made under section 44(5) of the 1992 Act;

(c) where the authority is a billing authority and only part of the authority’s area is the relevant area, the amount calculated by the authority as its council tax base for the year for that part of its area in accordance with the rules for the time being effective (as regards that year) under regulations made under section 34(4) of the 1992 Act; or

(d) where the authority is a major precepting authority and only a part of the authority’s area is the relevant area, the aggregate of the amounts calculated by the relevant billing authorities as their council tax bases for the year for so much of their areas as falls within the relevant area in accordance with rules for the time being effective (as regards that year) under regulations made under section 45(4) of the 1992 Act.

(4) Where a levy is required to be apportioned in the relevant proportions, each successor authority shall, within the period beginning on 1st December and ending on 31st January in the immediately preceding year, inform the Residuary Body of the council tax base for the current year for the relevant area.

(5) In a case falling within paragraph (3)(d) above—

(a) the successor authority shall, as soon as is practicable after the abolition date, notify the relevant billing authorities of the boundaries of so much of their areas as falls within the relevant area; and

(b) the relevant billing authorities shall, within the period beginning on 1st December and ending on 31st December in the immediately preceding year, make the calculation mentioned in that sub-paragraph and notify the successor authority of the amount so calculated.