2012 No. 460
The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012
Made
Laid before Parliament
Coming into force
PART 1General
Citation, commencement, application and interpretation1
1
These Regulations—
a
may be cited as the Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012, and
b
come into force on 16th March 2012.
2
These Regulations apply in relation to England only.
3
In these Regulations, “the Act” means the Local Government Finance Act 1992.
Consequential amendments2
The Schedule (amendments consequential and to give full effect to Chapter 1 of Part 4 of the Localism Act 2011) to these Regulations has effect.
PART 2Major precepting authorities
Major precepting authority’s duty to notify appropriate billing authorities3
For the purposes of section 52ZK(8) of the Act (major precepting authority’s duty to notify appropriate billing authorities), the date prescribed as the date by which a major precepting authority must make a notification under section 52ZK(1) of the Act is—
a
in relation to the financial year beginning on 1st April 2012, 17th March in the financial year preceding that year; and
b
in relation to any financial year beginning on or after 1st April 2013, 8th March in the financial year preceding that year.
Expenses incurred by a billing authority4
1
This regulation applies in relation to a financial year if—
a
by the date prescribed by regulation 3 a major precepting authority has notified each appropriate billing authority under section 52ZK of the Act in relation to that year, and
b
one or more of those billing authorities fails to hold a referendum in relation to the major precepting authority’s relevant basic amount of council tax for that year in accordance with section 52ZN (arrangements for a referendum) of the Act.
2
In relation to the precept mentioned in section 52ZK(2) of the Act, sections 31(5) (substituted amounts) and 52ZN(7) of the Act do not apply to a defaulting authority.
3
In relation to the precept mentioned in section 52ZK(2) of the Act, section 31(5) of the Act applies in relation to a complying authority with the following modifications—
a
if there is only one defaulting authority, for “the major precepting authority” substitute “the defaulting authority”; or
b
if there is more than one defaulting authority, for “the major precepting authority” substitute “each defaulting authority an equal proportion of the”.
4
In relation to the precept mentioned in section 52ZK(2) of the Act, section 52ZN(7) of the Act applies in relation to a complying authority with the following modifications—
a
if there is only one defaulting authority, for “the precepting authority” substitute “the defaulting authority”; or
b
if there is more than one defaulting authority, for the words from “from” to the end substitute “an equal proportion of the expenses incurred by it in connection with the referendum from each defaulting authority.”.
5
In this regulation—
“complying authority” means an appropriate billing authority mentioned in paragraph (1)(a) which is not a defaulting authority, and
“defaulting authority” means an appropriate billing authority to which paragraph (1)(b) applies.
PART 3Local precepting authorities
Local precepting authority’s duty to notify appropriate billing authority5
For the purposes of section 52ZM(4) (local precepting authority’s duty to notify appropriate billing authority) of the Act, the date prescribed as the date by which a local precepting authority must make a notification under section 52ZM(1) of the Act is—
a
in relation to the financial year beginning on 1st April 2012, 17th March in the financial year preceding that year; and
b
in relation to any financial year beginning on or after 1st April 2013, 8th March in the financial year preceding that year.
Expenses incurred by a billing authority6
1
This regulation applies in relation to a financial year if—
a
by the date prescribed by regulation 5 a local precepting authority has notified its appropriate billing authority under section 52ZM of the Act in relation to that year, and
b
the billing authority fails to hold a referendum in relation to the local precepting authority’s relevant basic amount of council tax for that year in accordance with section 52ZN (arrangements for a referendum) of the Act.
2
Sections 31(4A)3 and 52ZN(7) of the Act do not apply in relation to the billing authority mentioned in paragraph (1)(b).
Signed by authority of the Secretary of State for Communities and Local Government
SCHEDULEAmendments consequential and to give full effect to Chapter 1 of Part 5 of the Localism Act 2011
The Local Authorities (Calculation of Council Tax Base) Regulations 19924
Regulation 21
Regulation 32
In regulation 3(1) (calculation of billing authority’s council tax base), for “33(1)” substitute “31B(1)”.
Regulation 63
In regulation 6 (calculation of billing authority’s council tax base for a part of its area)—
a
in paragraph (1)—
i
after “34(3)” insert “and item T in section 52ZX(5)”, and
ii
in the definition of item N, for “33(1)” substitute “31B(1)”,
b
in paragraph (2)(b), for “33(1)” substitute “31B(1)”, and
c
in paragraph (2)(d)(ii), after each occurrence of “34(3)” insert “and item T in section 52ZX(5)”.
Regulation 74
In regulation 7 (calculation of council tax base for the purposes of a major precepting authority)—
a
in paragraph (1)—
i
before “33(1)” insert “31B(1) or”, and
ii
before “44(1)” insert “42B(1) or”, and
b
in paragraph (2), before “44(1)” insert “42B(1) or”.
Regulation 85
In regulation 8 (prescribed period)—
a
in paragraph (1)—
i
for “33(1) and 44(1)” substitute “31B(1), 42B(1), and 52ZX(5)”, and
ii
for “(2) and (3)” substitute “(2) to (4)”, and
b
after paragraph (3), insert—
4
In respect of the financial year beginning on 1st April 2012, the prescribed period for the purposes of item T in section 52ZX(5) is the period beginning on 1st April 2012 and ending on 31st May 2012.
Regulation 96
In regulation 9(1) (determination of billing authority’s council tax base), for “33(1)” substitute “31B(1)”.
Regulation 107
In regulation 10 (determination of council tax base for the purposes of a major precepting authority)—
a
in paragraph (1), for “44(1)” substitute “42B(1)”, and
b
in paragraph (4), for “33(1)” substitute “31B(1)”.
New regulation 10A8
After regulation 10 insert—
Determination of council tax base for the purposes of a local precepting authority10A
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).
The Transport Levying Bodies Regulations 19927
Regulation 129
In regulation 12 (anticipation of levies: billing authorities), for each occurrence of “32” substitute “31A”8.
Regulation 1310
In regulation 13 (anticipation of levies: county councils), for each occurrence of “43” substitute “42A”9.
The Levying Bodies (General) Regulations 199210
Regulation 1111
In regulation 11 (anticipation of levies), in paragraph (2)—
a
for “32” substitute “31A”, and
b
for “43” substitute “42A”.
The National Park Authorities (Levies) (England) Regulations 199611
Regulation 912
In regulation 9 (anticipation of levies), in paragraph (3), for “that section 32 or 43” substitute “section 31A or 42A of the 1992 Act (calculation of council tax requirement by authorities in England)”.
The Charter Trustees Regulations 199612
Regulation 1313
In regulation 13 (precepts)—
a
in paragraph (2), in the text substituted for section 41(3) of the Local Government Finance Act 1992, for each occurrence of “32” substitute “31A”,
b
in paragraph (3)(a)—
i
for “32” substitute “31A”,
ii
for “budget” substitute “council tax”, and
iii
after “(6)” insert “(b)”,
c
in paragraph (4), for “32” substitute “31A”, and
d
in paragraph (5)—
i
for “50” substitute “49A”,
ii
for each occurrence of “budget” substitute “council tax”, and
iii
for “local precepting authorities” substitute “authorities in England”.
The Local Authorities (Standing Orders) (England) Regulations 200113
Schedule 214
1
In Part 1 (authority with mayor and cabinet executive or mayor and council manager executive)—
a
in paragraph 8(a)—
i
for “32 to 37” substitute “31A, 31B and 34 to 36A14”,
ii
for “43 to 49” substitute “42A, 42B and 45 to 4915”, and
iii
for “budget” substitute “council tax”, and
b
omit paragraph 14.
2
In Part 2 (authority with leader and cabinet executive)—
a
in paragraph 6(a)—
i
for “32 to 37” substitute “31A, 31B and 34 to 36A”, and
ii
for “43 to 49” substitute “42A, 42B and 45 to 49”.
b
omit paragraph 10.
The Local Government Finance (New Parishes) (England) Regulations 200816
Regulation 315
In regulation 3 (calculation of budget requirement)—
a
in the heading, for “budget” substitute “council tax”,
b
in paragraph (2)—
i
for “32” substitute “31A”, and
ii
for “budget” substitute “council tax”,
c
in paragraph (3)—
i
for “32” substitute “31A”, and
ii
after “(6)” insert “(b)”, and
d
in paragraph (4)—
i
for “50” substitute “49A”,
ii
for each occurrence of “budget” substitute “council tax”, and
iii
for “local precepting authorities” substitute “authorities in England”.
The Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 200917
Regulation 316
In regulation 3 (establishment of collection funds)—
a
for “32” substitute “31A”, and
b
for “budget” substitute “council tax”.
Regulation 617
In regulation 6 (anticipation of amounts required to discharge functions of charter trustees)—
a
in paragraph (1)—
i
for “32” substitute “31A”, and
ii
for “budget” substitute “council tax”, and
b
for paragraph (3) substitute—
3
Where paragraph 1 applies, section 36A(1) of the 1992 Act (substitute calculations: England) shall have effect as if after “purpose” there were inserted “and taking into account the modification of that section by regulation 6(1) of the Local Government (Structural Changes) (Further Provisions and Amendment) Regulations 2008.
The Environment Agency (Levies) (England and Wales) Regulations 201118
Regulation 1118
In regulation 11 (anticipation of levy)—
a
in paragraph (4)(a), for “32” substitute “31A”, and
b
in paragraph 4(b), for “43” substitute “42A”.
(This note is not part of the Regulations)