The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018

Regulation 13

SCHEDULE

Regulation 15B

“SCHEDULE 4 COUNCIL TAX DEMAND NOTICES: MODIFICATIONS TO THE COUNCIL TAX (DEMAND NOTICES) (ENGLAND) REGULATIONS 2011

Modifications to Schedule 1 to the Council Tax (Demand Notices) (England) Regulations 2011

1.   In paragraph 1 (interpretation) in the appropriate places in the list of definitions insert—

““the 2008 Regulations” means the Local Government (Structural Changes) (Finance) Regulations 2008(1);”;

““predecessor area” has the meaning given in regulation 12(1) (interpretation) of the 2008 Regulations;”;

““predecessor council” in relation to a billing authority means the council (whether a district council or a county council) for any area, or any part of an area, which has become the area, or part of the area, of the billing authority by or in consequence of an order under section 7 of the Local Government and Public Involvement in Health Act 2007(2);”;

““reorganisation date” has the meaning given in regulation 2 (interpretation) of the 2008 Regulations.”.

2.   In paragraph 7 (amount of council tax) after “Subject to paragraph 7A” insert “, paragraph 7B or paragraph 7C”.

3.   After paragraph 7A insert—

“7B.— (1) This paragraph applies instead of paragraph 7—

(a) in relation to the year beginning on the reorganisation date and to any subsequent year;

(b) where the billing authority is an adult social care authority;

(c) where the authority has calculated basic amounts of council tax for its predecessor areas under Part 4 of the 2008 Regulations;

(d) where the amount set by the authority under section 30 of the Act includes an amount attributable to the adult social care precept in the relevant year or in any prior year; and

(e) where any predecessor council—

(i) was an adult social care authority or the billing authority for an adult social care authority; and

(ii) had in any prior year set an amount under section 30 of the Act which included an amount attributable to the adult social care precept.

(2) For each predecessor area the notice must contain the matters specified in sub-paragraphs (3) and (4).

(3) The amount set by the authority under section 30 of the Act less—

(a) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year and in any prior year; and

(b) any amount which is attributable to the adult social care precept in the amount set by the predecessor council under section 30 of the Act in any prior year.

(4) The amount attributable to the adult social care precept.

(5) The amount referred to in sub-paragraph (4) must represent the aggregate of—

(a) the amount attributable to the adult social care precept in the relevant year; and

(b) the aggregate of—

(i) any amount attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in any prior year; and

(ii) any amount attributable to the adult social care precept in the amount set by the predecessor council under section 30 of the Act in any prior year.

7C.— (1) This paragraph applies instead of paragraph 7—

(a) in relation to the year beginning on the reorganisation date and to any subsequent year;

(b) where the billing authority is an adult social care authority;

(c) where the authority has calculated its basic amount of council tax under section 31B(1) of the Act;

(d) where the amount set by the authority under section 30 of the Act includes an amount attributable to the adult social care precept in the relevant year or in any prior year; and

(e) where any predecessor council—

(i) was an adult social care authority or the billing authority for an adult social care authority; and

(ii) had in any prior year set an amount under section 30 of the Act which included an amount attributable to the adult social care precept.

(2) The notice must contain the matters specified in sub-paragraphs (3) and (4).

(3) The amount set by the authority under section 30 of the Act less—

(a) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year;

(b) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in any prior year in which the authority calculated its basic amount of council tax under section 31B(1) of the Act;

(c) in relation to any prior year in which the authority calculated basic amounts of council tax for its predecessor areas under Part 4 of the 2008 Regulations, the amount found by applying the formula—

where—

A is the aggregate of any amounts which are attributable to the adult social care precept in the amounts set by the authority for its predecessor areas under section 30 of the Act, and

B is the number of predecessor areas in relation to which the authority has set an amount under section 30 of the Act which includes an amount attributable to the adult social care precept; and

(d) in relation to any prior year in which the authority’s predecessor councils calculated basic amounts of council tax under section 31B(1) of the Act, the amount found by applying the formula—

where—

• A is the aggregate of any amounts which are attributable to the adult social care precept in the amounts set by the authority’s predecessor councils under section 30 of the Act, and

• B is the number of predecessor councils who set an amount under section 30 of the Act which included an amount attributable to the adult social care precept.

(4) The amount attributable to the adult social care precept.

(5) The amount referred to in sub-paragraph (4) must represent the aggregate of—

(a) the amount attributable to the adult social care precept in the relevant year; and

(b) the aggregate of—

(i) any amount attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in any prior year in which the authority calculated its basic amount of council tax under section 31B(1) of the Act;

(ii) in relation to any prior year in which the authority calculated basic amounts of council tax for its predecessor areas under Part 4 of the 2008 Regulations, the amount found by applying the formula in sub-paragraph (3)(c); and

(iii) in relation to any prior year in which the authority’s predecessor councils calculated basic amounts of council tax under section 31B(1) of the Act, the amount found by applying the formula in sub-paragraph (3)(d).”.

4.   In paragraph 12A (adult social care funding) after “paragraph 7A” insert “, paragraph 7B or paragraph 7C”.

5.   In paragraph 13 after “14,” insert “14A,”.

6.   In paragraph 14 after “in the relevant year” insert “is not an adult social care authority and”.

7.   After paragraph 14 insert—

“14A.   Paragraph 15A applies instead of paragraph 13—

(a) where the authority exercising a relevant function as at 1st April in the relevant year is—

(i) an adult social care authority;

(ii) is different from the authority that exercised that function as at 1st April in the preceding year in consequence of an order under Part 1 of the Local Government and Public Involvement in Health Act 2007(3); and

(b) to the extent that paragraph 13 applies to the amount in paragraph 7.”.

8.   After paragraph 15 insert—

“15A.   Where this paragraph applies, the matters are—

(a) an explanation of why a different authority is exercising the function as at 1st April in the relevant year;

(b) the relevant amounts which were included in notices issued (whether by the billing authority or another billing authority) for—

(i) the preceding year, and

(ii) the relevant valuation band and the category of dwellings which at that time included the dwelling; and

(c) where the notice specifies an amount under paragraph 7B(3), for each predecessor area the percentage change between—

(i) the amount set by the predecessor council under section 30 of the Act for the preceding year, and the relevant valuation band and the category of dwellings which at that time included the dwelling, and

(ii) the amount set by the authority under section 30 of the Act for the relevant year, the applicable band and the category of dwellings which includes the dwelling, less—

(aa) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year;

(bb) any amount which is attributable to the adult social care precept in the amount set by the predecessor council under section 30 of the Act in any prior year,

expressed to one decimal place;

(d) where the notice specifies an amount under paragraph 7B(4), both—

(i) the percentage change calculated in accordance with sub-paragraph (c); and

(ii) for each predecessor area the number of percentage points which the amount attributable to the adult social care precept in the relevant year represents as part of the percentage change between—

(aa) the amount set by the predecessor council under section 30 of the Act in the preceding year; and

(bb) the amount set by the authority under section 30 of the Act in the relevant year,

expressed to one decimal place;

(e) where the notice specifies an amount under paragraph 7C(3), the percentage change between—

(i) the amount set by the predecessor council under section 30 of the Act for the preceding year, and

(ii) the amount set by the authority under section 30 of the Act for the relevant year, less—

(aa) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year;

(bb) any amount which is attributable to the adult social care precept in the amounts set by the predecessor councils under section 30 of the Act in any prior year,

expressed to one decimal place;

(f) where the notice specifies an amount under paragraph 7C(4), both—

(i) the percentage change calculated in accordance with sub-paragraph (e); and

(ii) the number of percentage points which the amount attributable to the adult social care precept in the relevant year represents as part of the percentage change between—

(aa) the amount set by the predecessor council under section 30 of the Act in the preceding year; and

(bb) the amount set by the authority under section 30 of the Act in the relevant year,

expressed to one decimal place.”.

9.   After paragraph 16 insert—

“16A.   The matters in paragraph 15A(a) and (b) may be included as a footnote to the matter in paragraph 15A(c).”.

10.   In paragraph 17 for “paragraphs 13 and 15(b) and (c)” substitute “paragraphs 13, 15(b) and (c) and 15A (b), (c), (d), (e) and (f)”.

11.   In paragraph 17A (comparisons with the preceding year) after sub-paragraph (3) insert—

“(4) Where the notice specifies an amount under paragraph 7B(3), for each predecessor area the percentage change between—

(a) the amount set by the authority under section 30 of the Act for the preceding year, and

(b) the amount set by the authority under section 30 of the Act for the relevant year, less—

(i) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year and in any prior year;

(ii) any amount which is attributable to the adult social care precept in the amount set by the predecessor council under section 30 of the Act in any prior year,

expressed to one decimal place.

(5) Where the notice specifies an amount under paragraph 7B(4), both—

(a) the percentage change calculated in accordance with sub-paragraph (4); and

(b) for each predecessor area the number of percentage points which the amount attributable to the adult social care precept in the relevant year represents as part of the percentage change between—

(i) the amount set by the authority under section 30 of the Act in the preceding year; and

(ii) the amount set by the authority under section 30 of the Act in the relevant year,

expressed to one decimal place.

(6) Where the notice specifies an amount under paragraph 7C(3), the percentage change between—

(a) the amount set by the authority under section 30 for the preceding year, and

(b) the amount set by the authority under section 30 of the Act for the relevant year, less—

(i) any amount which is attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year and in any prior year;

(ii) any amount which is attributable to the adult social care precept in the amounts set by the predecessor councils under section 30 of the Act in any prior year,

expressed to one decimal place.

(7) Where the notice specifies an amount under paragraph 7C(4), both—

(a) the percentage change calculated in accordance with sub-paragraph (6); and

(b) the number of percentage points which the amount attributable to the adult social care precept in the relevant year represents as part of the percentage change between—

(i) the amount set by the authority under section 30 of the Act in the preceding year; and

(ii) the amount set by the authority under section 30 of the Act in the relevant year,

expressed to one decimal place.”.”

(1)

S.I. 2008/3022, amended by S.I. 2012/20.

(2)

2007 c. 28.

(3)

2007 c.28.