2001 No. 219

LOCAL GOVERNMENT, ENGLANDFINANCE

The Major Precepting Authorities (Excessive Budget Requirements—Payments) (England) Regulations 2001

Made31st January 2001

Laid before Parliament1st February 2001

Coming into force22nd February 2001

The Secretary of State for the Environment, Transport and the Regions, in exercise of the powers conferred upon him by sections 31(5) and (6) of the Local Government Act 19991 hereby makes the following Regulations:

Citation, commencement, extent and interpretation1

1

These Regulations may be cited as the Major Precepting Authorities (Excessive Budget Requirements—Payments) (England) Regulations 2001, and shall come into force on 22nd February 2001.

2

These Regulations extend to England only and apply to sums payable by a major precepting authority under section 31 of the Local Government Act 1999 in respect of the financial year beginning with 1st April 2001.

3

In these Regulations:—

“the 1992 Act” means the Local Government Finance Act 19922;
“the 1999 Act” means the Greater London Authority Act 19993.

Calculation of payment2

The sum which a major precepting authority must pay to a billing authority under section 31(3) of the Local Government Act 1999 shall be equal to—

E \times \frac{Tb \times Q}{Tz}

where—

E (the authority’s contribution to council tax benefit) is the amount calculated in accordance with the Schedule to these Regulations;
Tb is the amount of the council tax base of the billing authority for its area, or, where the precept relates to a part of the billing authority’s area only, for that part of the area, and which in either case is included in the aggregate of amounts of council tax bases which is T for the purposes of section 44 of the 1992 Act4 or section 88 of the 1999 Act, as the case may be;
Q (estimated proportions of council tax yield accounted for by council tax benefit) is the amount shown for the billing authority in column 2 of Table A in the Schedule to the Collection Fund (General) (England) Directions 2001 made under section 98(4) to (6) of the Local Government Finance Act 19885 by the Secretary of State on 30th January 2001;
Tz is the aggregate of Tb multiplied by Q for all the billing authorities to which the precepting authority has issued a precept.

Time for payment3

1

Where the precepting authority and the billing authority have not before 1st April 2001 agreed when the sum calculated under regulation 2 is to be paid then that sum shall be paid in equal instalments on the instalment days in the financial year beginning with 1st April 2001.

2

In this regulation, “instalment days” means, in relation to a billing authority, the days in the financial year contained in the schedule of instalments determined by that billing authority under regulations 4 and 6 of the Local Authorities (Funds) (England) Regulations 19926.

Signed by authority of the Secretary of State for the Environment, Transport and the Regions

Hilary ArmstrongMinister of State,Department of the Environment, Transport and the Regions31st January 2001

SCHEDULECONTRIBUTION TO COUNCIL TAX BENEFIT

Regulation 2

1

E (contribution to benefit costs) is zero when either A is less than or equal to 1.045 or F is less than or equal to J. (For A, F and J see paragraphs 2, 3 and 4 respectively.)

2

Otherwise, E is equal to—

\frac{(C - M) \times T \times B \times Z}{1 - (B \times Z)}

3

For C, M and T see paragraphs 2(2), 5 and 5(4) respectively.

4

B is the amount shown in relation to the authority in column 2 of Table A in this Schedule, being the lower of—

a

the proportion (estimated by the Secretary of State) of council tax yield for the authority in the financial year beginning with 1st April 2000 accounted for by council tax benefit;

b

the national average proportion (as so estimated) of council tax yield for authorities in that financial year accounted for by council tax benefit.

5

Z (proportion of council tax benefit subsidy to be borne by the authority) is the amount shown in column 2 of Table B in this Schedule which corresponds with the amount N for the authority. (For N see paragraph 6.)

A2

1

A (proportionate increase in council tax) equals

\frac{C}{D}

2

a

For the Greater London Authority C equals—

\frac{R - P}{T}

where R is the same as in section 88(2) of the 1999 Act, P is the same as in paragraph 5(3)(a), and T is the same as in paragraph 5(4), in each case for the financial year beginning with 1st April 2001.
1. a
  For any other authority C is the basic amount of council tax for the financial year beginning with 1st April 2001 calculated by the authority under section 44 of the 1992 Act but omitting, for the purposes of this calculation, the amount referred to in subsection (3)(c)7.

3

D (the guideline council tax as estimated by the Secretary of State for the financial year beginning with 1st April 2000) is the amount shown in relation to the authority in column 3 of Table A in this Schedule.

F3

1

F (increase in budget requirement) equals G − H.

2

G is the amount of the authority’s budget requirement for the financial year beginning with 1st April 2001, calculated under section 43 of the 1992 Act8 or (in relation to the Greater London Authority) the consolidated budget requirement calculated under section 85(8) of the 1999 Act.

3

H (the budget requirement consistent with the guideline council tax for the financial year beginning with 1st April 2000 and estimated by the Secretary of State) is the amount shown in relation to the authority in column 4 of Table A in this Schedule.

J4

1

J (cash Standard Spending Assessment increase) equals K − L.

2

K is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning with 1st April 2001, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 19889.

3

L is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning with 1st April 2000, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 1988.

M5

1

M (council tax at guideline for the financial year beginning with 1st April 2001) is the higher of

a

D × 1.045; or

b

\frac{H + J - P}{T}

2

For D, H and J, see paragraphs 2(3), 3(3) and 4 respectively.

3

a

P for the Greater London Authority is the aggregate of P1 and P2 (defined in sections 88(2) and 89(4) of the 1999 Act) for the financial year beginning with 1st April 2001 increased or reduced in accordance with sections 88 and 89 respectively, but omitting for the purpose of this calculation the amount referred to in section 89(6A) of the 1999 Act10.

b

P for any other authority is the same as in section 44 of the 1992 Act for the financial year beginning with 1st April 2001, increased or reduced in accordance with that section but omitting, for the purpose of this calculation, the amount referred to in subsection 3(c)11.

4

T is for the financial year beginning with 1st April 2001 the same as in section 44 of the 1992 Act or, in relation to the Greater London Authority, section 88(2) of the 1999 Act.

N6

1

N (percentage increase above guideline) equals

\frac{(C - M) \times 100}{D}

2

for C, M and D, see paragraphs 2(2), 5 and 2(3) respectively.

Adjustments to SSAs7

1

In relation to any police authority, and in relation to the Greater London Authority, the amounts referred to as K and L in paragraphs 4(2) and 4(3) respectively shall be increased as follows:

K shall be increased by the grant allocated to the authority under the Principal Formula as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 2001/2002) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 199612 on 31st January 2001; and
L shall be increased for authorities other than the Greater London Authority, by the grant allocated to the authority, and in the case of the Greater London Authority by the grant allocated to the Receiver for the Metropolitan Police District, under the Principal Formula as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 2000/2001) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 3rd February 2000.

2

In relation to any authority the amount referred to as L in paragraph 4(3) shall be adjusted by the amount estimated by the Secretary of State and shown in relation to the authority in column 5 of Table A in this Schedule (adjustment for changes in responsibility, function or financing of SSA).

Rounding8

For the purposes of this Schedule the following rounding conventions will apply:

a

the following amounts shall be rounded to the

nearest thousand pounds—
E (paragraph 1),
F (paragraph 3(1)),
G (paragraph 3(2)),
J (paragraph 4(1)).
K (paragraph 4(2)),
L (paragraph 4(3)),
grant allocated under the Principal Formula (paragraph 7),
each of the sums aggregated in the calculation of the amount of P (paragraph 5(3)) and hence the amount of P,
in the case of the Greater London Authority each of the sums aggregated in the calculation of P1 and P2 referred to in paragraph 5(3)(a) and hence the amount of P,
R (paragraph 2(2)(a));

b

T (paragraph 5(4)) shall be rounded to the nearest whole unit;

c

amounts of C, D and M (paragraphs 2(2), 2(3) and 5(1), shall be rounded to the nearest penny. Items P and T used in the calculation of C shall be rounded in accordance with sub-paragraphs (a) and (b) above. R (which in the case of major precepting authorities other than the Greater London Authority is defined in section 44 of the 1992 Act) and which is used in the calculation of C, shall be rounded to the nearest thousand pounds;

d

where the amount to be rounded is exactly one half of the relevant unit designated in sub-paragraphs (a), (b) and (c) above for rounding purposes, the rounding shall be upwards to the next unit.

TABLE A (Major Precepting Authorities)Prescribed proportion of council tax yield and guideline council tax and budget requirement in 2000–01 and adjustments to SSA in 2000–01

Column 1	Column 2	Column 3	Column 4	Column 5
Name of authority	Figure B	Figure D	Figure H	Adjustment to L
Greater London Authority	0.149	£115.23	£2,160,460,000	−£66,000
COUNTY COUNCILS
Bedfordshire	0.100	£693.86	£287,299,000	−£940,000
Buckinghamshire	0.062	£605.14	£335,763,000	−£343,000
Cambridgeshire	0.081	£569.75	£347,421,000	−£981,000
Cheshire	0.091	£725.75	£501,039,000	−£1,109,000
Cornwall	0.141	£593.33	£358,325,000	−£1,496,000
Cumbria	0.119	£690.00	£376,797,000	−£1,759,000
Derbyshire	0.129	£694.24	£527,258,000	−£2,042,000
Devon	0.109	£619.87	£486,977,000	−£1,046,000
Dorset	0.091	£659.99	£265,604,000	−£323,000
Durham	0.149	£689.92	£387,578,000	−£2,754,000
East Sussex	0.115	£626.88	£354,719,000	−£1,051,000
Essex	0.111	£611.19	£955,743,000	−£1,411,000
Gloucestershire	0.091	£588.38	£383,796,000	−£290,000
Hampshire	0.077	£611.70	£807,962,000	−£1,025,000
Hertfordshire	0.092	£576.82	£767,779,000	−£3,553,000
Kent	0.114	£604.89	£1,012,824,000	−£2,123,000
Lancashire	0.140	£733.01	£888,941,000	−£4,159,000
Leicestershire	0.083	£651.46	£410,226,000	£154,000
Lincolnshire	0.120	£607.66	£451,476,000	−£1,501,000
Norfolk	0.130	£607.45	£543,706,000	−£1,894,000
North Yorkshire	0.089	£587.39	£394,554,000	−£1,039,000
Northamptonshire	0.106	£589.46	£447,870,000	−£1,662,000
Northumberland	0.136	£711.96	£246,476,000	−£1,338,000
Nottinghamshire	0.127	£741.79	£555,389,000	−£2,205,000
Oxfordshire	0.072	£587.69	£391,883,000	−£189,000
Shropshire	0.104	£607.73	£195,022,000	£192,000
Somerset	0.111	£605.71	£335,204,000	−£540,000
Staffordshire	0.104	£582.93	£550,588,000	−£2,972,000
Suffolk	0.115	£591.67	£458,787,000	−£1,368,000
Surrey	0.062	£592.59	£680,883,000	−£354,000
Warwickshire	0.103	£649.66	£345,224,000	−£692,000
West Sussex	0.085	£603.00	£502,722,000	−£627,000
Wiltshire	0.077	£611.34	£285,720,000	£151,000
Worcestershire	0.096	£560.39	£348,107,000	−£670,000

TABLE A (Major Precepting Authorities)Prescribed proportion of council tax yield and guideline council tax and budget requirement in 2000–01 and adjustments to SSA in 2000–01

Column 1	Column 2	Column 3	Column 4	Column 5
Name of authority	Figure B	Figure D	Figure H	Adjustment to L
POLICE AUTHORITIES
Avon & Somerset Police	0.125	£60.11	£177,784,000	−£3,000
Bedfordshire Police	0.119	£61.19	£65,771,000	−£1,000
Cambridgeshire Police	0.094	£52.87	£77,395,000	−£1,000
Cheshire Police	0.109	£59.00	£114,435,000	−£2,000
Cleveland Police	0.149	£53.43	£84,811,000	−£1,000
Cumbria Police	0.119	£79.22	£66,664,000	−£1,000
Derbyshire Police	0.137	£62.77	£108,856,000	−£1,000
Devon & Cornwall Police	0.130	£52.94	£179,466,000	−£2,000
Dorset Police	0.106	£77.31	£79,212,000	−£1,000
Durham Police	0.149	£53.27	£84,070,000	−£2,000
Essex Police	0.117	£68.19	£183,143,000	−£3,000
Gloucestershire Police	0.091	£63.26	£65,827,000	−£1,000
Greater Manchester Police	0.149	£61.65	£392,676,000	−£8,000
Hampshire Police	0.099	£54.95	£204,455,000	−£2,000
Hertfordshire Police	0.092	£64.88	£119,928,000	−£2,000
Humberside Police	0.149	£57.49	£118,230,000	−£1,000
Kent Police	0.116	£53.07	£191,684,000	−£3,000
Lancashire Police	0.149	£58.52	£188,021,000	−£2,000
Leicestershire Police	0.124	£67.04	£109,885,000	−£2,000
Lincolnshire Police	0.120	£87.30	£72,721,000	−£1,000
Merseyside Police	0.149	£78.55	£252,627,000	−£5,000
Norfolk Police	0.130	£58.76	£88,341,000	−£2,000
North Yorkshire Police	0.093	£53.12	£79,991,000	−£2,000
Northamptonshire Police	0.106	£75.87	£72,660,000	−£1,000
Northumbria Police	0.149	£53.29	£218,799,000	−£4,000
Nottinghamshire Police	0.149	£59.51	£132,301,000	−£1,000
South Yorkshire Police	0.149	£59.47	£179,673,000	−£4,000
Staffordshire Police	0.127	£79.29	£125,713,000	−£2,000
Suffolk Police	0.115	£57.40	£72,154,000	−£1,000
Surrey Police	0.062	£71.44	£116,295,000	−£1,000
Sussex Police	0.104	£55.81	£174,577,000	−£2,000
Thames Valley Police	0.076	£55.63	£234,738,000	−£4,000
Warwickshire Police	0.103	£68.01	£57,282,000	£0
West Mercia Police	0.107	£58.77	£120,161,000	−£2,000
West Midlands Police	0.149	£53.75	£393,763,000	−£9,000
West Yorkshire Police	0.149	£57.42	£300,530,000	−£6,000
Wiltshire Police	0.083	£68.74	£70,503,000	−£1,000
FIRE AUTHORITIES
Greater Manchester Fire	0.149	£29.88	£89,669,000	−£4,000
Merseyside Fire	0.149	£39.62	£61,601,000	−£2,000
South Yorkshire Fire	0.149	£29.02	£40,701,000	−£2,000
Tyne and Wear Fire	0.149	£32.07	£42,187,000	−£2,000
West Midlands Fire	0.149	£28.05	£87,561,000	−£4,000
West Yorkshire Fire	0.149	£25.56	£66,771,000	−£3,000

TABLE BLocal authority contribution factor to council tax benefit costs

Column 1	Column 2
Amount of N	Z
Not exceeding 0.5	0.125
Exceeding 0.5 and not exceeding 1	0.25
Exceeding 1 and not exceeding 1.5	0.375
Exceeding 1.5 and not exceeding 2	0.5
Exceeding 2 and not exceeding 2.5	0.625
Exceeding 2.5 and not exceeding 3	0.75
Exceeding 3 and not exceeding 3.5	0.875
Exceeding 3.5	1

(This note is not part of the Regulations)

Under section 31 of the Local Government Act 1999, a major precepting authority whose budget requirement is excessive must pay a sum to each billing authority to which the precepting authority may issue a precept. These Regulations contain provisions for the calculation and timing of those payments.

The Collection Fund (General) (England) Directions 2001 which are referred to may be obtained from the Department of the Environment, Transport and the Regions, Eland House, Bressenden Place, London SW1E 5DU.