2014 No. 35
Council Tax, England

The Billing Authorities (Anticipation of Precepts) (Amendment) (England) Regulations 2014

Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred by sections 41(2A) and 113(1) of the Local Government Finance Act 19921, makes the following Regulations:

Citation, commencement and application1.

(1)

These Regulations may be cited as the Billing Authorities (Anticipation of Precepts) (Amendment) (England) Regulations 2014 and shall come into force on 13th February 2014.

(2)

These Regulations apply in relation to England only.

Amendment of Regulations2.

(1)

The Billing Authorities (Anticipation of Precepts) Regulations 19922 are amended in accordance with paragraph (2) below.

(2)

In regulation 1(2) (citation, commencement and interpretation) in the definition of “calculations” for “section 32” substitute “section 31A”.

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis
Parliamentary Under Secretary of State
Department for Communities and Local Government
EXPLANATORY NOTE
(This note is not part of the Regulations)

Sections 73 to 79 of the Localism Act 2011 (c.20) made amendments to the calculations which billing authorities, major precepting authorities and local precepting authorities in England must make to determine their basic amounts of council tax for a financial year. Section 74 of the Localism Act 2011 inserted a new section 31A into the Local Government Finance Act 1992 requiring a billing authority to calculate its council tax requirement each financial year, and section 32 of the Local Government Finance Act 1992 became a provision applying to Wales only rather than to England and Wales. These Regulations make a minor amendment consequential on the changes made by the Localism Act 2011 to update the definition of ‘calculations’ in the Billing Authorities (Anticipation of Precepts) Regulations 1992 to refer to the new section 31A inserted by the Localism Act 2011.

An impact assessment has not been produced for this instrument as no impact on business or the private or voluntary sectors is foreseen and the impact on the public sector is minimal.