The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

Regulation 3(4)

SCHEDULE 3 INFORMATION TO BE SUPPLIED WITH NOTICES

PART 1 Information to be Supplied with Council Tax Demand Notices

1.  A statement, for both the relevant year and the previous financial year of the estimate made by—

(a) the billing authority;

(b) each relevant precepting authority except the Greater London Authority; and

(c) each relevant levying body,

of its gross expenditure, expressed as an aggregate amount for all classes of services administered by it.

2.  In relation to a London billing authority, the estimate for the relevant year and the previous financial year, made by the Greater London Authority (“the Authority”) of the aggregate gross expenditure of each constituent body for services administered by that body.

3.  A statement, for both the relevant year and the previous financial year of the amount calculated by—

(a) the billing authority; and

(b) each relevant precepting authority except the Greater London Authority

as the amount of its budget requirement.

4.  In relation to a London billing authority, the amount calculated under section 85(8) (consolidated budget requirements of the Greater London Authority) of the 1999 Act for both the relevant year and the preceding year.

5.  A statement of the reasons, in the opinion of the billing authority, for the difference, if any, between the amounts stated in accordance with paragraphs 1 and 3 or 2 and 4 for the relevant year and the previous financial year.

6.  A statement of the effect, in the opinion of the billing authority, of—

(a) its budget requirement; and

(b) its estimate of its aggregate gross expenditure for services administered by the authority,

upon the level of council tax set for the relevant year.

7.  A statement of the effect, in the opinion of each relevant precepting authority of its—

(a) budget requirement;

(b) estimate of its aggregate gross expenditure for services administered by it

upon the level of its precept issued for the relevant year.

8.  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.

PART 2 Information to be supplied with Rate Demand Notices

1.  The information mentioned in paragraphs 1 to 5 of Part 1.

PART 3 Interpretation, etc

1.  For the purposes of paragraphs 1 and 2 of Part 1, the gross expenditure of an authority or body 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 that service, but does not include allowances for contingencies or contributions to financial reserves.

2.  The estimates for the relevant year and for the preceding year, to be supplied pursuant to paragraphs 1 and 2 of Part 1 are—

(a) as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the Act;

(b) as regards a relevant major precepting authority, estimates made for the purposes of the calculations required by section 43 of the Act or section 85 of the 1999 Act;

(c) as regards a relevant local precepting authority, estimates made for the purposes of the calculations required by section 50 of the Act; and

(d) as regards a relevant levying body, estimates made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant major precepting authority.

3.  For the purposes of paragraphs 3 and 4 of Part 1, references to an authority’s budget requirement are references to the amount calculated by the authority under section 32(4) of the Act or, as the case may be, section 43(4) or section 50(4) of the Act or section 85 of the 1999 Act.

4.  In this Schedule—

“the 1999 Act” means the Greater London Authority Act 1999;

“constituent body” has the same meaning as in section 85(3) of the 1999 Act;

“London billing authority” means the council of a London borough and the Common Council;

“relevant levying body” means an appropriate levying body which—

(a)

has issued a levy to the billing authority for the relevant year which was taken into account when the authority made the calculations required by section 32 of the Act; or

(b)

has issued a levy to a county council for the relevant year, which was taken into account when the council made the calculations required by section 43 of the Act; and

“relevant precepting authority” means a precepting authority which has issued a precept to the billing authority for the relevant year; and “relevant local precepting authority” and “relevant major precepting authority” shall be construed accordingly; except that in paragraph 1 of Part 1, “relevant precepting authority” does not include—

(a)

where the amount of the precept in question does not exceed £100,000, a parish council, the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple,

(b)

the chairman of a parish meeting or charter trustees.