The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012

New regulation 10A

8.  After regulation 10 insert—

“Determination of council tax base for the purposes of a local precepting authority

10A.— (1) Item T in section 52ZX(5) shall, in a case where a billing authority fails to notify its calculation for a financial year to the local precepting authority concerned within the period prescribed in regulation 8, be determined by the local precepting authority in the following manner.

(2) Item T shall be determined in accordance with the rules contained in regulation 6 on the basis of all the information available to the local precepting authority but, for this purpose, the relevant day in respect of a financial year is the day on which the authority calculates the relevant amount for the year for the purposes of the determination.

(3) The local precepting authority shall, in particular, have regard to any amount calculated for the preceding financial year by the billing authority—

(a) as item TP in section 34(3) for the part of its area falling within the local precepting authority’s area, or

(b) as item T in section 52ZX(5).”

(1)

S.I. 1992/612, amended by S.I. 1992/1742, 1992/2943, 1999/3437 and 2003/3012; there are other amending instruments but none is relevant..