The Local Authorities (Funds) (England) (Amendment) (Coronavirus) Regulations 2021
Citation, commencement, extent and application1.
(1)
These Regulations may be cited as the Local Authorities (Funds) (England) (Amendment) (Coronavirus) Regulations 2021 and come into force on 22nd December 2021.
(2)
These Regulations extend to England and Wales.
(3)
These Regulations apply to England only.
Amendment of the Local Authorities (Funds) (England) Regulations 19922.
(1)
(2)
In paragraph 7—
(a)
in sub-paragraph (3) for “sub-paragraph (7)”, substitute “sub-paragraphs (7) to (9)”
;
(b)
in sub-paragraph (5) for “sub-paragraphs (6) to (7)”, substitute “sub-paragraphs (6) to (10)”
;
(c)
“(8)
Sub-paragraphs (2) to (6) apply to the North Northamptonshire Council with the following modifications—
(a)
O is £167,399,699; and
(b)
P is £35,167,186.
(9)
Sub-paragraphs (2) to (6) apply to the West Northamptonshire Council with the following modifications—
(a)
O is £214,621,716; and
(b)
P is £44,011,766.
(10)
The amount stated by the West Yorkshire Police and Crime Commissioner in a precept issued to a billing authority for the financial year beginning on 1st April 2020 under section 40(2) of the 1992 Act is to be treated as if it had been issued to that billing authority by the Mayor for the West Yorkshire Combined Authority in respect of the Mayor’s police and crime commissioner functions3.”.
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
Schedule 2 to the Local Authorities (Funds) (England) Regulations 1992 (“the 1992 Regulations”) provides that where a billing authority estimates a deficit on its collection fund relating solely to council tax chargeable in the financial year beginning on 1st April 2020 (“the exceptional balance”), the billing authority must spread this deficit over the following three financial years. Schedule 2 to the 1992 Regulations also makes provision for the apportionment of the exceptional balance in each of the three years.
This instrument amends Schedule 2 to the 1992 Regulations. These amendments make provision for the apportionment of the exceptional balance for North Northamptonshire Council, West Northamptonshire Council and the West Yorkshire Combined Authority in relation to the financial years beginning on 1st April 2022 and 1st April 2023.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.