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The Residuary Body for Wales (Levies) Regulations 1996

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Explanatory Note

(This note is not part of the Regulations)

The Regulations confer a power on the Residuary Body for Wales to issue levies to certain new principal councils created by the Local Government (Wales) Act 1994 for the purpose of meeting the Body’s expenditure in respect of financial years beginning on or after 1st April 1997. The new principal councils to whom a levy can be issued by the Residuary Body are specified in the Schedule to the Regulations. These are the only new principal councils which may receive any significant receipts from the disposal by the Residuary Body of the remaining “surplus” property of the county and district councils which ceased to exist on local government reorganisation in Wales on 1st April 1996.

The Regulations include provisions as to when levies are to be issued (regulation 4), the issue of substituted levies (regulation 7), the payment of levies (regulation 8) and interest on unpaid levies (regulation 9). Regulation 5 provides the method of apportioning the amount to be raised by levies between the new authorities. Regulation 6 provides for the new authorities to notify the Residuary Body as to their council tax base. Regulation 10 provides for a new authority to anticipate a levy which may be issued to it.

Regulation 11 provides that the Residuary Body for Wales (Levies) Regulation 1995 (S.I. 1995/2306) shall not apply in respect of any financial year beginning on or after 1st April 1997.

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