The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993

Supply of information by levying bodies

7.—(1) In order that a billing authority may fulfil its obligations under regulation 3, subject to paragraph (7)—

(a) every appropriate levying body other than a passenger transport authority shall, when it first issues a levy to an English county council or a billing authority for a year, supply the billing authorities to which the county council concerned has power to issue a precept and in whose areas the body carries out functions, or (as the case may be) the billing authority to which the levy is issued, with the information specified in paragraph (5); and

(b) every appropriate levying body which is a passenger transport authority shall, when it first issues a levy to a billing authority for a year, supply that authority with the information specified in paragraphs (5) and (6).

(2) In order that a billing authority may fulfil the obligations mentioned in paragraph (1), subject to paragraph (7), an appropriate levying body shall, after it has first issued a levy to an English county council for a year, supply any billing authority to which paragraph (1) does not apply, but which notifies the body that it has set or proposes to set an amount or amounts of council tax by reference to the levy, with the information specified in paragraph (5).

(3) In order that a billing authority may fulfil the obligations mentioned in paragraph (1), subject to paragraphs (7) and (8), an appropriate levying body shall, after it has issued a substitute levy for a year, supply any billing authority which notifies the body that it has set or proposes to set an amount or amounts of council tax by reference to the levy, with the information specified in paragraph (5) and, where the body is a passenger transport authority, paragraph (6).

(4) Information shall be supplied under paragraph (2) or (3) as soon as practicable after the notification is given.

(5) The information is information, as regards the levying body and the levy concerned, as to—

(a) the estimate mentioned in paragraph 2 of Part I of Schedule 3; and

(b) the matters mentioned in paragraphs 3(1)(d), 5 and 6 of that Part.

(6) The information is information as regards the passenger transport authority and the levy concerned, as to the estimate mentioned in paragraph 10 of Part I of Schedule 3.

(7) Information need not be supplied as regards the issue of a levy for a financial year beginning in or after 1994, with respect to the estimates mentioned in paragraphs 2 and 10 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a levy issued for the preceding financial year.

(8) Information need not be supplied as regards a substitute levy for a financial year insofar as it would be repetitive of information given in respect of the preceding financial year on the occasion of the issue of the earlier levy for the first-mentioned financial year.

(9) The circumstances in which an amount of council tax is to be treated as set by reference to a levy for the purposes of paragraphs (2) and (3) include the setting of the amount by reference to an amount included in a precept, where the amount is attributable to a levy.