The Community Charges (Administration and Enforcement) Regulations 1989

• (1) While an attachment of earnings order is in force, the debtor in respect of whom the order has been made shall from time to time notify in writing the authority which made it of each occasion when he leaves an employment or becomes employed or re-employed, and (in a case where he becomes so employed or re-employed) shall include in the notification a statement of–

• (a) his earnings and (so far as he is able) expected earnings from the employment concerned,

• (b) the deductions and (so far as he is able) expected deductions from such earnings in respect of income tax and primary class 1 contributions under Part I of the Social Security Act 1975,

• (c) the name and address of the employer, and

• (d) his work or identity number in the employment (if any).

• (2) A notification under paragraph (1) must be given within 14 days of the day on which the debtor leaves or commences (or recommences) the employment (as the case may be), or (if later) the day on which he is informed by the authority that the order has been made.

Attachment of earnings orders: ancillary powers and duties of authority

36

• (1) Where the whole amount to which an attachment of earnings order relates has been paid (whether by attachment of earnings or otherwise), the authority by which it was made shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order.

• (2) The authority by which an attachment of earnings order was made may, on its own account or on the application of the debtor or an employer of the debtor, make an order discharging the attachment of earnings order; and if it does so it shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order.

• (3) If an authority serves a copy of an attachment of earnings order in accordance with regulation 32(3), it shall (unless it has previously done so) also serve a copy of the order on the debtor.

Priority between attachment of earnings orders

37

• (1) Where an employer would, but for this paragraph, be obliged under regulation 32(3) to make deductions on any pay-day under two or more attachment of earnings orders made under this Part, he shall make deductions only with respect to the one which was made first until it ceases to be in force, and shall then deal with the other order or orders in like manner in the order in which they were made.

• (2) Where an employer is or would, but for this paragraph, be obliged to comply at any time with an attachment of earnings order made under this Part and an order made under the Attachment of Earnings Act 1971 (“the 1971 Act”)–

• (a) if the order made under the 1971 Act was made first, whilst it is in force he shall comply only with the order made under the 1971 Act, or

• (b) if the attachment of earnings order made under this Part was made first, whilst it is in force the attachable earnings for the purposes of Schedule 3 to the 1971 Act are to be treated as such of the attachable earnings mentioned in paragraph 3 of that Schedule[^f00007] as remain after deduction of the amount to be deducted under the order made under this Part.

Attachment of earnings orders: persons employed under the Crown

38

• (1) Where a debtor is in the employment of the Crown and an attachment of earnings order is made in respect of him, for the purposes of this Part–

• (a) the chief officer for the time being of the department, office or other body in which the debtor is employed shall be treated as having the debtor in his employment (any transfer of the debtor from one department, office or body to another being treated as a change of employment); and

• (b) any earnings paid by the Crown or a Minister of the Crown, or out of the public revenue of the United Kingdom, shall be treated as paid by that chief officer.

• (2) If any question arises as to what department, office or other body is concerned for the purposes of this regulation, or as to who for those purposes is its chief officer, the question shall be referred to and determined by the Minister for the Civil Service.

• (3) A document purporting to set out a determination of the Minister under paragraph (2) and to be signed by an official of the Office of that Minister shall, in any proceedings arising in relation to an attachment of earnings order, be admissible in evidence and be deemed to contain an accurate statement of such a determination unless the contrary is shown.

• (4) This Part shall have effect in relation to attachment of earnings orders notwithstanding any enactment passed before 29th May 1970 and preventing or avoiding the attachment or diversion of sums due to a person in respect of services under the Crown, whether by way of remuneration, pension or otherwise.

Distress

39

• (1) Where a liability order has been made, the authority which applied for the order may levy the appropriate amount by distress and sale of the goods of the debtor against whom the order was made.

• (2) The appropriate amount for the purposes of paragraph (1) is the aggregate of–

• (a) an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and

• (b) a sum determined in accordance with Schedule 5 in respect of charges connected with the distress.

• (3) If, before any goods are seized, the appropriate amount (including charges arising up to the time of the payment or tender) is paid or tendered to the authority, the authority shall accept the amount and the levy shall not be proceeded with.

• (4) Where an authority has seized goods of the debtor in pursuance of the distress, but before sale of those goods the appropriate amount (including charges arising up to the time of the payment or tender) is paid or tendered to the authority, the authority shall accept the amount, the sale shall not be proceeded with and the goods shall be made available for collection by the debtor.

• (5) The person levying distress on behalf of an authority shall carry with him the written authorisation of the authority, which he shall show to the debtor if so requested; and he shall hand to the debtor or leave at the premises where the distress is levied a copy of this regulation and Schedule 5 and a memorandum setting out the appropriate amount, and shall hand to the debtor a copy of any close or walking possession agreement entered into.

• (6) A distress may be made anywhere in England and Wales.

• (7) A distress shall not be deemed unlawful on account of any defect or want of form in the liability order, and no person making a distress shall be deemed a trespasser on that account; and no person making a distress shall be deemed a trespasser from the beginning on account of any subsequent irregularity in making the distress, but a person sustaining special damage by reason of the subsequent irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.

• (8) The provisions of this regulation shall not affect the operation of any enactment which protects goods of any class from distress.

• (9) Nothing in the Distress (Costs) Act 1817[^f00008], as extended by the Distress (Costs) Act 1827[^f00009], (which makes provision as to the costs and expenses of the levying of certain distresses) shall apply to a distress under this regulation.

Appeals in connection with distress

40

• (1) A person aggrieved by the levy of, or an attempt to levy, a distress may appeal to a magistrates' court.

• (2) The appeal shall be instituted by making complaint to a justice of the peace, and requesting the issue of a summons directed to the authority which levied or attempted to levy the distress to appear before the court to answer to the matter by which he is aggrieved.

• (3) If the court is satisfied that a levy was irregular, it may order the goods distrained to be discharged if they are in the possession of the authority; and it may by order award compensation in respect of any goods distrained and sold of an amount equal to the amount which, in the opinion of the court, would be awarded by way of special damages in respect of the goods if proceedings were brought in trespass or otherwise in connection with the irregularity under regulation 39(7).

• (4) If the court is satisfied that an attempted levy was irregular, it may by order require the authority to desist from levying in the manner giving rise to the irregularity.

Commitment to prison

41

• (1) Where a charging authority has sought to levy an amount by distress under regulation 39, the debtor is an individual, and it appears to the authority that no (or insufficient) goods of the debtor can be found on which to levy the amount, the authority may apply to a magistrates' court for the issue of a warrant committing the debtor to prison.

• (2) On such application being made the court shall (in the debtor’s presence) inquire as to his means and inquire whether the failure to pay which led to the liability order concerned being made against him was due to his wilful refusal or culpable neglect.

• (3) If (and only if) the court is of the opinion that his failure was due to his wilful refusal or culpable neglect it may if it thinks fit–

• (a) issue a warrant of commitment against the debtor, or

• (b) fix a term of imprisonment and postpone the issue of the warrant until such time and on such conditions (if any) as the court thinks just.

• (4) The warrant shall be made in respect of the relevant amount; and the relevant amount for this purpose is the aggregate of–

• (a) the appropriate amount mentioned in regulation 39(2), or (as the case may be) so much of it as remains outstanding, and

• (b) a sum of an amount equal to the costs reasonably incurred by the applicant in respect of the application.

• (5) The warrant–

• (a) shall state the relevant amount mentioned in paragraph (4),

• (b) may be directed to the authority making the application and to such other persons (if any) as the court issuing it thinks fit, and

• (c) may be executed anywhere in England and Wales by any person to whom it is directed.

• (6) If–

• (a) before the issue of a warrant the appropriate amount mentioned in regulation 39(2) (or so much of it as remains outstanding) is paid or tendered to the authority, or

• (b) after the issue of the warrant, the amount stated in it is paid or tendered to the authority,

the authority shall accept the amount concerned, no further steps shall be taken as regards its recovery, and the debtor if committed to prison shall be released.

• (7) The order in the warrant shall be that the debtor be imprisoned for a time specified in the warrant which shall not exceed 3 months, unless the amount stated in the warrant is sooner paid; but–

• (a) where a warrant is issued after a postponement under paragraph (3)(b) and, since the term of imprisonment was fixed but before the issue of the warrant, the amount mentioned in paragraph (4)(a) with respect to which the warrant would (but for the postponement) have been made has been reduced by a part payment, the period of imprisonment ordered under the warrant shall be the term fixed under paragraph (3) reduced by such number of days as bears to the total number of days in that term less one day the same proportion as the part paid bears to that amount, and

• (b) where, after the issue of a warrant, a part payment of the amount stated in it is made,the period of imprisonment shall be reduced by such number of days as bears to the total number of days in the term of imprisonment specified in the warrant less one day the same proportion as the part paid bears to the amount so stated.

• (8) In calculating a reduction required under paragraph (7) any fraction of a day shall be left out of account; and rule 55(1), (2) and (3) of the Magistrates' Courts Rules 1981[^f00010] applies (so far as is relevant) to a part payment as if the imprisonment concerned were imposed for want of sufficient distress to satisfy a sum adjudged to be paid by a magistrates' court.

Commitment to prison: further provision

42

• (1) A single warrant may not be issued under regulation 41 against more than one person, and shall be in the form specified as form C in Schedule 3, or in a form to the like effect.

• (2) Where an application under regulation 41 has been made, and after the making of the inquiries mentioned in paragraph (2) of that regulation no warrant is issued or term of imprisonment fixed, the court may remit all or part of the appropriate amount mentioned in regulation 39(2) with respect to which the application related.

• (3) Where an application under regulation 41 has been made but no warrant is issued or term of imprisonment fixed, the application may be renewed (except so far as regards any sum remitted under paragraph (2)) on the ground that the circumstances of the debtor have changed.

• (4) A statement in writing to the effect that wages of any amount have been paid to the debtor during any period, purporting to be signed by or on behalf of his employer, shall in any proceedings under regulation 41 be evidence of the facts there stated.

• (5) For the purpose of enabling enquiry to be made as to the debtor’s conduct and means under regulation 41, a justice of the peace may–

• (a) issue a summons to him to appear before a magistrates' court and (if he does not obey the summons) issue a warrant for his arrest, or

• (b) issue a warrant for the debtor’s arrest without issuing a summons.

• (6) A warrant issued under paragraph (5) may be executed anywhere in England and Wales by any person to whom it is directed or by any constable acting within his police area; and section 125(3) of the Magistrates' Courts Act 1980 applies to such a warrant.

• (7) Regulation 41 and this regulation have effect subject to Part I of the Criminal Justice Act 1982[^f00011] (treatment of young offenders).

Insolvency

43

• (1) Where a liability order has been made and the debtor against whom it was made is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the Insolvency Act 1986[^f00012] (grounds of creditor’s petition).

• (2) Where a liability order has been made and the debtor against whom it was made is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) of that Act (winding up of companies by the court).

• (3) The amount due for the purposes of this regulation is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

Charging orders

44

• (1) An application to the appropriate court may be made under this regulation where–

• (a) a magistrates' court has made a liability order,

• (b) the amount mentioned in regulation 29(6)(a) in respect of which the liability order was made is an amount the debtor is liable to pay under Part III in relation to a collective community charge, and

• (c) at the time that the application under this regulation is made at least £1000 of the amount in respect of which the liability order was made remains outstanding.

• (2) The application which may be made to the appropriate court under this regulation is an application by the authority concerned for an order imposing, on any interest held by the debtor beneficially in the relevant designated dwelling, a charge for securing the due amount; and the court may make such an order on such application.

• (3) For the purposes of paragraph (2)–

• (a) the authority concerned is the authority which applied for the liability order referred to in paragraph (1)(a),

• (b) the relevant designated dwelling is the designated dwelling to which the community charge mentioned in paragraph (1)(b) relates,

• (c) the due amount is the aggregate of–

• (i) an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and

• (ii) a sum of an amount equal to the costs reasonably incurred by the applicant in obtaining the charging order,

• (d) the appropriate court is the county court for the area in which the relevant designated dwelling is situated.

Charging orders: further provision

45

• (1) In deciding whether to make a charging order, the court shall consider all the circumstances of the case, and in particular any evidence before it as to–

• (a) the personal circumstances of the debtor, and

• (b) whether any other person would be likely to be unduly prejudiced by the making of the order.

• (2) A charging order–

• (a) shall specify the designated dwelling concerned and the interest held by the debtor beneficially in it, and

• (b) may, as the court thinks fit, be made absolutely or subject to conditions as to the time when the charge is to become enforceable or as to other matters.

• (3) A charge imposed by a charging order shall have the like effect and shall be enforceable in the same courts and in the same manner as an equitable charge created by the debtor by writing under his hand.

• (4) The court by which a charging order was made may at any time, on the application of the debtor, the authority on whose application the order was made or any person interested in the designated dwelling, make an order discharging or varying the charging order.

• (5) The Land Charges Act 1972[^f00013] and Land Registration Act 1925[^f00014] shall apply in relation to charging orders as they apply in relation to orders or writs issued or made for the purposes of enforcing judgments; and in section 49(1)(g) of the Land Registration Act 1925, after the words “Criminal Justice Act 1988” there are inserted the words “, or regulations under paragraph 11 of Schedule 4 to the Local Government Finance Act 1988”.

• (6) Where a charging order has been protected by an entry registered under the Land Charges Act 1972 or the Land Registration Act 1925, an order under paragraph (4) discharging the charging order may direct that the entry be cancelled.

Relationship between remedies

46

• (1) Where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) a person under regulation 41(3), no steps, or no further steps, may be taken under this Part by way of attachment of earnings, distress, bankruptcy or charging of a designated dwelling in relation to the relevant amount mentioned in regulation 41(4).

• (2) Steps under this Part by way of attachment of earnings, distress, commitment, bankruptcy, winding up or charging of a designated dwelling may not be taken while steps by way of another of those methods are being taken.

• (3) Subject to paragraphs (1) and (2)–

• (a) attachment of earnings or distress may be resorted to more than once, and

• (b) attachment of earnings or distress may be resorted to in any order or alternately (or both).

• (4) Where a step is taken for the recovery of an outstanding sum which is or forms part of an amount in respect of which a liability order has been made and under which additional costs or charges with respect to the step are also recoverable in accordance with this Part, any sum recovered thereby which is less than the aggregate of the amount outstanding and such additional costs and charges shall be treated as discharging first the costs and charges, the balance (if any) being applied towards the discharge of the outstanding sum.

Magistrates' courts

47

• (1) Justices of the peace for a commission area within which is situated the area of a charging authority shall have jurisdiction to act under the provisions of this Part as respects that authority.

• (2) Subject to any other enactment authorising a stipendiary magistrate or other person to act by himself, a magistrates' court shall not under this Part hear a summons, entertain an application for a warrant or hold an inquiry as to means on such an application except when composed of at least two justices.

• (3) References to a justice of the peace in regulations 29(2) and 40(2) shall be construed subject to rule 3 of the Justices' Clerks Rules 1970[^f00015] (which authorises certain matters authorised to be done by a justice of the peace to be done by a justices' clerk).

Joint and several liability

48

• (1) This regulation has effect with respect to the application of regulations 28 to 47 to a sum for which persons are jointly and severally liable under Part III.

• (2) A reminder notice shall be served in accordance with regulation 28(1) and (2) on every person against whom the application for a liability order is to be made except a chargeable person who has been served under regulation 20(1) or 21(4) with a notice in respect of the amount concerned; and in determining whether a person has been served for this purpose, regulation 22(6) shall not have the effect of deeming him to have been served in a case where he has not in fact been so.

• (3) A liability order may be made against the chargeable person alone, or against that person and the spouse or manager (as the case may be), but may not be made against the spouse or manager alone.

• (4) Where a liability order has been made against both the chargeable person and the spouse or manager, subject to paragraph (9)–

• (a) an attachment of earnings order may be made against one of them, or different such orders may be made against each;

• (b) distress may be made against one of them or against each; and

• (c) a charging order may be made against one of them or different such orders may be made against each.

• (5) Where distress has been made against both the chargeable person and the spouse or manager, a warrant of commitment may be applied for against one of them or different warrants may be applied for against each.

• (6) Where distress has been made against the chargeable person only, a warrant of commitment may be applied for against that person.

• (7) Where a liability order has been made against a chargeable person and a spouse or manager, a warrant of commitment may not be applied for against the spouse or manager unless distress has been made against the chargeable person (as well as against the spouse or manager) and it appears to the authority concerned that no (or insufficient) goods of those persons can be found.

• (8) Where a liability order has been made against a chargeable person and a spouse or manager, and a warrant for commitment is issued against (or a term of imprisonment is fixed in the case of) one of them under regulation 41(3), no steps, or further steps, may be taken under this Part against that one by way of attachment of earnings, distress or charging of a designated dwelling in relation to the amount mentioned in regulation 41(4).

• (9) Where a liability order has been made against a chargeable person and a spouse or manager–

• (a) steps by way of attachment of earnings, distress, commitment, bankruptcy, winding up or charging of a designated dwelling may not be taken against a person while steps by way of another of those methods are being taken against him, and

• (b) subject to paragraph (10), steps by way of attachment of earnings, distress, or charging of a designated dwelling may not be taken against a person while steps by way of the same method or another of those methods are being taken against the other.

• (10) Where a liability order has been made in respect of an amount against a chargeable person and a spouse of his and in making distress against one of them goods jointly owned by both are found, paragraph (9)(b) does not preclude distress being levied against those goods with respect to that amount; but in any subsequent proceedings under regulation 41 (commitment), charges arising under Schedule 5 from such distress shall be treated as charges relating to the person against whose goods the levy was intended to be made when the jointly owned goods were found, and not as charges relating to the other.

• (11) Where a liability order has been made against a chargeable person and a spouse or manager in respect of an amount, paragraph 2(2) of Schedule 5 shall have effect so that if a charge has arisen against one of them under head B of the Table to paragraph 1 of the Schedule as regards a levy in respect of it, no further charge may be aggregated for the purposes of regulation 39(2) under heads A or B in consequence of any subsequent levy or attempted levy against either in respect of the amount; and if a charge has arisen under head A against one of them, it shall be treated as a charge under that head with respect to the other as well as that one for the purposes of the calculation of any subsequent charge under heads A or B against either.

• (12) Where a liability order is made against a chargeable person in respect of an amount, and also against a spouse or manager of his (whether at the same time as the order against the chargeable person or subsequently and whether in respect of all or part of that amount), the order made as respects the spouse or manager shall not include under regulation 29(6)(b) any additional sum in respect of the costs of obtaining the order against the spouse or manager, but the spouse or manager shall be treated as jointly and severally liable for the amount included in the order against the chargeable person in respect of costs, and the order against the spouse or manager shall (as regards regulation 29(6)(b)) be made in respect of the sum outstanding in relation to it.

• (13) In this regulation “chargeable person”, “spouse” and “manager” shall be construed in accordance with regulation 22.

Collective community charge contributions

49

A sum which has become payable to a chargeable person under regulation 18(3) but which has not been paid shall be recoverable in a court of competent jurisdiction.

Repayments

50

A sum which has become payable (by way of repayment) under Part III to a person other than a charging authority but which has not been paid shall be recoverable in a court of competent jurisdiction.

Offences

51

• (1) A person shall be guilty of an offence if, following a request under paragraph (2)(b) of regulation 31, he is under a duty to supply information and–

• (a) he fails without reasonable excuse to supply the information in accordance with that regulation, or

• (b) in supplying information in purported compliance with that regulation he makes a statement which is false in a material particular.

• (2) Subject to paragraph (3), a person shall be guilty of an offence if, following the service of an attachment of earnings order on him under regulation 32(3), he is under a duty to comply with the order by virtue of that provision and he fails to do so.

• (3) It shall be a defence for a person charged with an offence under paragraph (2) to prove that he took all reasonable steps to comply with the order.

• (4) A person shall be guilty of an offence if he is under a duty to notify another person under regulation 34(2) and (3), 34(4) and (5), 34(6) and (7) or 35 and–

• (a) he fails without reasonable excuse to notify the other person in accordance with the provision concerned, or

• (b) in notifying the other person in purported compliance with the provision concerned he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.

• (5) A person guilty of an offence under paragraph (1)(a) or (4)(a) shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

• (6) A person guilty of an offence under paragraph (1)(b), (2) or (4)(b) shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

Miscellaneous provisions

52

• (1) Any matter which could be the subject of an appeal under section 23 of the Act may not be raised in proceedings under this Part.

• (2) The contents of an item entered in a community charges register of a charging authority may be proved in proceedings under this Part either by–

• (a) production of a copy of the relevant part of the register purporting to be certified by the registration officer maintaining the register to be a true copy, or

• (b) evidence given in those proceedings as to the item by an officer of the charging authority authorised by it in that behalf who has inspected the register.

• (3) If a liability order has been made and by virtue of–

• (a) a notification which is given by the charging authority under regulation 20(4) or (7), 21(7) or (11), 23(4) or 26(2), or paragraph 6(3) or 7(2)(a) of Schedule 1, or

• (b) section 36(2) of the Act applying in any case,

any part of the amount mentioned in regulation 29(6)(a) in respect of which the order was made would (if paid) fall to be repaid or credited against any subsequent liability, that part shall be treated for the purposes of this Part as paid on the day the notification is given or the amount in substitution is set under section 34 or 35 of the Act (as the case may be) and accordingly as no longer outstanding.

• (4) If, after a warrant is issued or term of imprisonment is fixed under regulation 41(3), and before the term of imprisonment has begun or been fully served, a charging authority gives such a notification as is mentioned in paragraph (3)(a) in the case in question, or sets an amount in substitution so that section 36(2) of the Act applies in the case in question, it shall forthwith notify accordingly the clerk of the court which issued the warrant and (if the debtor is detained) the governor or keeper of the prison or place where he is detained or such other person as has lawful custody of him.

• (5) If the debtor is treated as having paid an amount under paragraph (3) on any day, and–

• (a) that day falls after the completion of the service of a term of imprisonment imposed under regulation 41 in respect of the amount he is treated as having paid, or

• (b) the debtor is serving a term of imprisonment imposed under regulation 41 on that day and the amount he is treated as having paid exceeds the amount of any part payment which, if made, would cause the expiry of the term of imprisonment pursuant to paragraph (7)(b) of that regulation on that day,

the amount mentioned in sub-paragraph (a) or excess mentioned in sub-paragraph (b) shall be paid to the debtor or credited against any subsequent liability of his, as the debtor requires.

PART V — AREAS

Interpretation of Part V

53

• (1) References in this Part to the superficial extent of a building or a structure (where that structure is not a caravan or a houseboat) are to be treated as references–

• (a) if the lowest floor of the building or structure is above ground level, to the floor area of the lowest floor measured externally,

• (b) if all the building or structure is below ground level, to the floor area of its lowest floor measured internally, or

• (c) in any other case, to the area of the building or structure measured externally on a horizontal plane at ground level.

• (2) References in this Part to the superficial extent of a caravan, or of a structure where that structure consists of a caravan, are to be treated as references to its floor area measured externally.

• (3) References in this Part to the superficial extent of a structure are, where that structure consists of a houseboat, to be treated as references to its enclosed volume.

• (4) “Ground level” in paragraph (1) means the highest level of ground contiguous with–

• (a) in the case of a building, the building,

• (b) in the case of a structure where sub-paragraph (c) does not apply, the structure, or

• (c) in the case of a structure which forms part of a larger building or structure, the larger building or structure.

Measurement of premises, etc.

54

• (1) For the purposes of section 2(4) of the Act, the greater or greatest part of premises is to be ascertained by reference to the superficial extent of the structure of which the premises consist or which forms part of the premises.

• (2) In paragraph (1), “structure” does not include any structure not contiguous with the principal structure on the premises.

• (3) For the purposes of sections 4(11) and 5(8) of the Act, the greater or greatest part of a building is to be ascertained by reference to its superficial extent.

• (4) For the purposes of section 4(11) of the Act, the greater or greatest part of a caravan is to be ascertained by reference to its superficial extent.

• (5) Where under the preceding paragraphs of this regulation no part of the superficial extent of any structure, building or caravan (as the case may be) can reasonably be ascertained to be greater than any other, the part of the premises, building or caravan concerned to be treated as the greater or greatest for the purposes of section 2(4), 4(11) or 5(8) of the Act shall be determined by agreement between the authorities within whose areas the several parts of that superficial extent are situated or, failing such agreement, by lot between those authorities.

Parts of charging authority’s area: collective community charge

55

• (1) This regulation contains rules for the purposes mentioned in section 10(6) of the Act.

• (2) A building shall be treated as contained in an authority’s area if its greater or greatest part is treated by virtue of regulation 54(3) or (5) as situated in its area.

• (3) In the following provisions of this regulation the relevant authority is the charging authority in whose area a building is, or is treated as, contained.

• (4) Where a building (so far as it is in fact contained within the relevant authority’s area) is contained wholly within a single part of the authority’s area for which it has set an amount for its personal community charge for a chargeable financial year, the building shall be treated as contained within that part.

• (5) Where a building is situated within more than one part of the area of the relevant authority for which it has set amounts for its personal community charge for the year, the building shall be treated as contained in whichever of those parts contains the greater or greatest part of the building, ascertained by reference to its superficial extent.

• (6) Where it appears to the relevant authority that no such part of a building can reasonably be ascertained to be greater than any other for the purposes of paragraph (5), the building shall be treated as falling in such part of its area (being a part within which some of the building falls) as is determined by the authority.

Parts of charging authority’s area: personal community charge

56

• (1) This regulation contains rules for the purposes mentioned in section 12(6) of the Act.

• (2) A residence which consists of premises shall be treated as contained in an authority’s area if the greater or greatest part of the premises is treated by virtue of regulation 54(1) or (5) as situated in its area.

• (3) In the following provisions of this regulation–

• (a) the relevant authority is the charging authority in whose area a residence consisting of premises is, or is treated as, contained; and

• (b) the relevant structure is the structure of which such premises consist or which forms part of such premises.

• (4) Where the relevant structure (so far as it is in fact contained within the relevant authority’s area) is contained wholly within a single part of the authority’s area for which it has set an amount for its personal community charge for a chargeable financial year, the residence concerned shall be treated as contained within that part.

• (5) Where the relevant structure is situated within more than one part of the area of the relevant authority for which it has set amounts for its personal community charge for the year, the residence concerned shall be treated as contained in whichever of those parts contains the greater or greatest part of the structure, ascertained by reference to its superficial extent.

• (6) Where it appears to the relevant authority that no such part of a structure can reasonably be ascertained to be greater than any other for the purposes of paragraph (5), the residence concerned shall be treated as falling in such part of its area (being a part within which some of the structure falls) as is determined by the authority.

• (7) In paragraph (3)(b), “structure” does not include any structure not contiguous with the principal structure on the premises.

Parts of charging authority’s area: standard community charge

57

• (1) This regulation contains rules for the purposes mentioned in section 14(7) of the Act.

• (2) A property consisting of a building or self-contained part of a building shall be treated as contained in an authority’s area if the greater or greatest part of the building of which it consists, or (in the case of property which is a self-contained part of a building) of the building of which it is part, is treated by virtue of regulation 54(3) or (5) as situated in its area.

• (3) A property consisting of a caravan shall be treated as contained in an authority’s area if the greater or greatest part of the caravan is treated by virtue of regulation 54(4) or (5) as situated in its area.

• (4) In the following provisions of this regulation–

• (a) the relevant authority is the charging authority in whose area a property is, or is treated as, contained; and

• (b) the relevant building is the building of which a property consists or of which a property is a self-contained part; and

• (c) the relevant caravan is the caravan of which a property consists.

• (5) Where the relevant building or relevant caravan (so far as it is in fact contained within the relevant authority’s area) is contained wholly within a single part of the authority’s area for which it has set an amount for its personal community charge for a chargeable financial year, the property concerned shall be treated as contained within that part.

• (6) Where the relevant building or relevant caravan is situated within more than one part of the area of the relevant authority for which it has set amounts for its personal community charge for the year, the property concerned shall be treated as contained in whichever of those parts contains the greater or greatest part of the building or caravan, ascertained by reference to its superficial extent.

• (7) Where it appears to the relevant authority that no such part of a building or caravan can reasonably be ascertained to be greater than any other for the purposes of paragraph (6), the property concerned shall be treated as falling in such part of its area (being a part within which some of the building or caravan falls) as is determined by the authority.

PART VI — MISCELLANEOUS

Designated dwellings

58

• (1) A building falls into a prescribed description for the purposes of section 5(3)(d) of the Act if it falls within the description appearing in paragraph (2).

• (2) The description is a building–

• (a) which is a hostel, night shelter or other building for the time being providing residential accommodation, and

• (b) which does so predominantly–

• (i) in other than separate and self-contained sets of premises,

• (ii) for people who have no fixed abode and no settled way of life, and

• (iii) under licences to occupy the accommodation in favour of the residents which do not constitute tenancies.

Co-owners

59

• (1) This regulation applies in any case where (apart from this regulation) co-owners would be subject under the Act to different standard or collective community charges by virtue of the same property.

• (2) Where this regulation applies–

• (a) as regards the period for which the co-ownership subsists there shall be one charge only to which the co-owners are jointly subject, and with respect to which the registration officer for the charging authority concerned shall enter an item in the register compiled and maintained by him accordingly;

• (b) the amount for which the co-owners are liable in respect of any such charge which is a standard community charge as it has effect for a chargeable financial year is to be calculated in accordance with section 14 of the Act (including any regulations made under section 14(7));

• (c) the amount for which the co-owners are liable in respect of any such charge which is a collective community charge as it has effect for a chargeable year is to be calculated in accordance with section 15 of the Act;

• (d) the co-owners shall be jointly and severally liable for the amount calculated in accordance with sub-paragraph (b) or (c); and

• (e) section 16 or 17 of the Act shall have effect to make a spouse or manager of any of the co-owners jointly and severally liable also.

• (3) There shall be different charges as regards each of the following–

• (a) the period for which the co-ownership subsists (that is, for which the co-owners concerned are co-owners);

• (b) any period for which one only of the co-owners has an interest in the building, part of a building or dwelling concerned, or is the owner of the caravan concerned; and

• (c) any period for which there is a co-ownership as regards the property concerned but the participants of it do not correspond with those of the co-ownership mentioned in sub-paragraph (a) (whether because the number of members differs or because any of the personnel differs).

• (4) Section 11(4) of the Act shall apply where different charges arise because of the operation of paragraph (3).

• (5) If the other requirements mentioned in Class D or I (as the case may be) in regulation 62 are met, property shall be treated as falling in the class in question if the last of the co-owners subject to the charge concerned to have occupied the property on or before the day on which it was last occupied (construing those expressions in accordance with regulation 62(4) and (5)) satisfies the conditions described in sub-paragraphs (a) and (b) of the specification of class D.

• (6) References to co-owners in this regulation include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.

Co-owners: administration and enforcement

60

• (1) After paragraph 20 of Schedule 2 to the Act there is inserted–

(21) Where regulations dealing with co-owners are made under section 19 above, regulations under this Schedule may– (a) include provision in relation to co-ownerships which is equivalent to that included under paragraphs 2 to 5 above in relation to other cases, with such modifications as the Secretary of State thinks fit, and (b) modify, as the Secretary of State thinks fit, the application of regulations included under paragraphs 6 to 18 above as they have effect in relation to co-ownerships.

• (2) After paragraph 1(1)(e) of Schedule 4 to the Act there is inserted–

(ee) any sum which has become payable under any provision included in regulations under paragraph 21(a) of that Schedule and has not been paid;

• (3) After Part VI of Schedule 4 to the Act there is inserted–

(21A) This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above. (21B) Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the Secretary of State thinks fit.

Outstanding liabilities on death

61

• (1) This regulation applies where a person dies and at any time before his death–

• (a) he was (or is alleged to have been) subject to a charging authority’s community charge,

• (b) he was (or is alleged to have been) liable to pay an amount under section 9 of the Act,

• (c) he was (or is alleged to have been) liable, as spouse or manager, under section 16 or 17 of the Act, or

• (d) a penalty was imposed on him under Schedule 3 to the Act.

• (2) Where–

• (a) before the deceased’s death a sum has become payable by him under Part III or by way of relevant costs in respect of one of the matters mentioned in paragraph (1) but has not been paid, or

• (b) after the deceased’s death a sum would, but for his death (and whether or not on the service of a notice), become payable by him under Part III in respect of one of those matters,

his executor or administrator shall, subject to paragraph (3) and to the extent that it is not in excess of the deceased’s liability under the Act (including relevant costs payable by him) in respect of the matter, be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

• (3) Where paragraph (2)(b) applies, the liability of the executor or administrator does not arise until the service on him of a notice requiring payment of the sum.

• (4) Where before the deceased’s death a sum in excess of his liability under the Act (including relevant costs payable by him) in respect of one of the matters mentioned in paragraph (1) has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited under Part III, his executor or administrator shall be entitled to the sum.

• (5) Costs are relevant costs for the purposes of paragraphs (2) and (4) if–

• (a) an order or warrant (as the case may be) was made by the court in respect of them before the deceased’s death under regulation 29(6)(b), 41(4)(b) or 44(3)(c)(ii), or in proceedings under regulation 49, or

• (b) they are charges connected with distress which may be recovered pursuant to regulation 39(2)(b).

• (6) A sum payable under paragraph (2) shall be enforceable in the administration of the deceased’s estate as a debt of the deceased and accordingly–

• (a) no liability order need be applied for in respect of it after the deceased’s death under regulation 29, and

• (b) the liability of the executor or administrator is a liability in his capacity as such.

• (7) Regulation 52(1) and (2) applies to proceedings to enforce a liability arising under this regulation as it applies to proceedings under Part IV.

• (8) The executor or administrator shall, until the completion of the administration of the deceased’s estate, as regards any of the matters mentioned in paragraph (1) be treated as the deceased as respects the following provisions–

• (a) regulation 3(2),

• (b) regulation 5,

• (c) regulation 9,

• (d) regulation 10, and

• (e) regulation 12;

and Schedule 3 to the Act (penalties) shall so far as relevant apply accordingly.

• (9) But a notice given to the deceased under regulation 5(1) shall not have effect as a request which is made for the purposes of paragraph (8)(b) above until the executor or administrator is served with a copy of it.

• (10) Insofar as is relevant to his liability under this regulation in the administration of the deceased’s estate, the executor or administrator may institute, continue or withdraw proceedings (whether by way of appeal under section 23 of the Act or otherwise).

Standard community charge multipliers

62

• (1) The following are classes of property specified for the purposes of section 40(2) and (3) of the Act for which the standard community charge multiplier may not exceed 0–

• (Class A) unoccupied property which requires structural repair works to render it habitable, including unoccupied property with respect to which less than 6 months have elapsed since the day on which such repair works were substantially completed;

• (Class B) unoccupied property whose erection is not substantially completed, or which is in the course of structural alteration which has not been substantially completed, including unoccupied property with respect to which less than 6 months have elapsed since the day on which its erection or structural alteration was substantially completed;

• (Class C) unoccupied property with respect to which less than 3 months have elapsed since the relevant day;

• (Class D) unoccupied property with respect to which less than 12 months have elapsed since the day on which it was last occupied where–

• (a) the person subject to the standard community charge arising by virtue of it is exempt from the personal community charge in consequence of the provisions of paragraph 8 or 9 of Schedule 1 to the Act; and

• (b) he had his sole or main residence in the property immediately before he acquired his sole or main residence in the hospital, residential care home, nursing home, mental nursing home or hostel mentioned in paragraphs 8(1)(a) or 9(1)(a) of that Schedule, or he was detained as mentioned in paragraphs 8(1)(b) or (c) or 9(1)(b) of that Schedule (as the case may be);

• (Class E) unoccupied property where the person subject to the standard community charge arising by virtue of it is subject to the charge in his capacity as personal representative, and with respect to which either no grant of probate or of letters of administration has been made, or less than 3 months have elapsed since the day on which a grant of probate or of letters of administration was made;

• (Class F) property whose occupation is prohibited by law, or which is kept unoccupied by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting its occupation or to acquiring it.

• (2) The following are classes of property specified for the purposes of section 40(2) and (3) of the Act for which the standard community charge multiplier may not exceed 1–

• (Class G) caravans which do not fall into any of the foregoing classes;

• (Class H) property which does not fall into any of the foregoing classes and which, in consequence of conditions imposed on the grant of a planning permission under the Town and Country Planning Act 1971[^f00016], may not be occupied throughout the year.

• (3) The following are classes of property specified for the purposes of section 40(2) and (3) of the Act (but for which no maximum standard community charge multiplier is specified under these Regulations)–

• (Class I) unoccupied property which does not fall into any of the foregoing classes and with respect to which 12 months or more have elapsed since the day on which it was last occupied, where the conditions described in sub-paragraphs (a) and (b) of the specification of class D are satisfied;

• (Class J) unoccupied property which does not fall into any of the foregoing classes, where the person subject to the standard community charge arising by virtue of it is subject to the charge in his capacity as personal representative, and with respect to which 3 months or more but less than 6 months have elapsed since the day on which a grant of probate or of letters of adminstration was made;

• (Class K) unoccupied property which does not fall into any of the foregoing classes, where the person subject to the standard community charge arising by virtue of it is subject to the charge in his capacity as personal representative, and with respect to which 6 months or more but less than 12 months have elapsed since the day on which a grant of probate or of letters of administration was made;

• (Class L) unoccupied property which does not fall into any of the foregoing classes, where the person subject to the standard community charge arising by virtue of it is subject to the charge in his capacity as personal representative, and with respect to which 12 months or more have elapsed since the day on which a grant of probate or of letters of administration was made;

• (Class M) unoccupied property which does not fall into any of the foregoing classes, and with respect to which 3 months or more but less than 6 months have elapsed since the relevant day;

• (Class N) unoccupied property which does not fall into any of the foregoing classes, and with respect to which 6 months or more but less than 12 months have elapsed since the relevant day;

• (Class O) unoccupied property which does not fall into any of the foregoing classes, and with respect to which 12 months or more have elapsed since the relevant day;

• (Class P) property which does not fall into any of the foregoing classes.

• (4) References in this regulation to property are references to the building, self-contained part of a building or caravan in respect of which the standard community charge concerned arises.

• (5) Property is unoccupied at any time–

• (a) for the purposes of classes D to F and I to L, if at the time no-one lives there; and

• (b) for the purposes of classes A to C and M to O, if at the time no-one lives there and the property is substantially unfurnished.

• (6) In this regulation “the relevant day” with respect to unoccupied property means the day on which the property concerned was last occupied (which is to be determined in accordance with paragraph (5)(b)), save that where property which was unoccupied becomes occupied on any day and becomes unoccupied again at the expiry of a period of less than 6 weeks beginning with that day, for the purposes of determining the relevant day (and only for that purpose) the property shall be treated as having remained unoccupied during that period; and the question whether a property was unoccupied, becomes occupied and becomes unoccupied again shall likewise be determined for that purpose in accordance with paragraph (5)(b).

Conditions for exemption of care workers

63

• (1) The conditions set out in paragraph (2) below are prescribed for the purposes of paragraph 10(1)(b) of Schedule 1 to the Act.

• (2) The conditions are that–

• (a) the person’s employer with respect to the employment referred to in paragraph 10(1)(a) of that Schedule–

• (i) is a public authority,

• (ii) is a body established for charitable purposes only, or

• (iii) is the other person, or one or more of the other persons, to whom care or support is provided under the employment, and was introduced to the person by a body established for charitable purposes only;

• (b) the person is required to work under his contract of employment with that employer for at least 24 hours in each week providing the care or support;

• (c) the person’s salary or wages with respect to the hours he is so required to work do not exceed £25 a week; and

• (d) the day falls within a period during which the person is resident in premises which are provided by or on behalf of that employer for the better performance of the person’s duties under the employment.

• (3) In paragraph (2)(a)(i) “public authority” means a local authority within the meaning of the Local Government Act 1972[^f00017], the Common Council of the City of London, the Council of the Isles of Scilly and the Crown.

SCHEDULE 1 — PERSONAL AND STANDARD COMMUNITY CHARGE INSTALMENT SCHEME

PART I — payment of the aggregate amount

1

• (1) This paragraph applies where the demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 3.

• (2) The aggregate amount is to be payable in monthly instalments, the number of such instalments being 10 or, if less, the number of whole months remaining in the relevant year after the issue of the notice less one.

• (3) The months in which the instalments are payable must be uninterrupted, but subject to that (and to paragraph 4) are to be such months in the relevant year as are specified in the notice; and the instalments are to be payable on such day in each month as is so specified.

• (4) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of 10 pence, the instalments shall be of that amount.

• (5) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where–

$A=CD,$

rounded up or down (as the case may be) to the nearest multiple of 10 pence,

• B=C−((D−1)×A),

• C is equal to the aggregate amount, and

• D is equal to the number of instalments to be paid.

2

Where the demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.

3

• (1) If amounts calculated in accordance with paragraph 1 would produce an amount for an instalment of less than £5, the demand notice may require the aggregate amount to be paid–

• (a) where the aggregate amount is less than £10, in a single instalment payable on such day as is specified in the notice, or

• (b) where the aggregate amount is equal to or greater than £10, by a number of monthly instalments equal to the greatest whole number by which £5 can be multiplied to give a product which is less than or equal to the aggregate amount.

• (2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted, but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 1 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.

• (3) Paragraph 1(4) and (5) applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 1(2).

4

The demand notice shall be issued at least 14 days before the day on which the first instalment is due under it.

5

In this Part “the aggregate amount” means the amount referred to in regulation 16(3).

PART II — cessation and adjustment of instalments

6

• (1) This paragraph applies where the demand notice has been served on a chargeable person by a charging authority and after its issue the person is shown in the charging authority’s community charges register as ceasing to be subject in the period to which the notice relates to the community charge concerned.

• (2) Subject to sub-paragraphs (5) and (6), no payments of instalments falling due after the relevant day are payable under the notice.

• (3) The charging authority shall on the relevant day or as soon as practicable after that day serve a notice on the chargeable person stating the amount of his liability in respect of the charge to which the demand notice relates as it has effect for the period in the relevant year up to the day on which he is shown as ceasing to be subject to the charge.

• (4) If the amount stated under sub-paragraph (3) is less than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference shall go in the first instance to discharge any liability to pay the instalments (to the extent that they remain unpaid); and any residual overpayment–

• (a) shall be repaid if the chargeable person so requires, or

• (b) in any other case shall (as the charging authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

• (5) If the amount stated under sub-paragraph (3) is greater than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference between the two shall be due from the chargeable person to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under that sub-paragraph as is specified in it.

• (6) If this paragraph applies in relation to a demand notice, and after the person has been shown in the register as ceasing to be subject to the charge he is shown as becoming subject again to the same charge in the relevant year, a further notice shall be served on the chargeable person requiring payments in respect of the charge as it has effect for the period in the year after he is shown as becoming so subject; and regulations 15 to 17, 19 and 20 (and, so far as applicable, this Schedule) shall apply to the further notice with respect to that period, and the sums payable by the chargeable person with respect to that period, as if it were a demand notice given in relation to a different charge.

• (7) In this paragraph “the relevant day” means the day on which the person ceases to be subject to the charge or, if later, the day on which the entry on the register relating to the cessation is made.

7

• (1) This paragraph applies where the demand notice has been served on a chargeable person by a charging authority, the event mentioned in paragraph 6(1) has not occurred in relation to the notice, and

• (a) the notice was so served on the understanding or assumption that on any day in the period to which the notice relates the person is not or will not be undertaking a full-time course of education, and after the issue of the notice the community charges register shows that person as undertaking such a course on that day;

• (b) the notice was so served on the understanding or assumption that on any day in the period to which the notice relates the person is or will be undertaking a full-time course of education, and after the issue of the notice the community charges register shows that person as not undertaking such a course on that day;

• (c) the notice was so served by reference to an amount set by the charging authority for its personal community charge for the relevant year and after the issue of the notice the authority sets a different amount for the charge in substitution for that amount under section 34 or 35 of the Act;

• (d) the notice was so served in relation to a standard community charge, and the property by virtue of which the person is shown as subject or becoming subject to the charge is shown in the register as falling on any day in the period to which the notice relates into a class specified under regulation 62 for which the standard community charge multiplier is greater or less than that by reference to which the notice was issued;

• (e) the notice was so served on the understanding or assumption that, on any day in the period to which the notice relates, the person is or will be entitled to a reduction in the amount he is liable to pay in respect of the community charge concerned under regulations made under section 31A(1) of the Social Security Act 1986, and he is allowed a larger or smaller reduction than had been so assumed;

• (f) the notice was so served on the understanding or assumption that, on any day in the period to which the notice relates, the person is not or will not be entitled to a reduction in the amount he is liable to pay in respect of the community charge concerned under regulations made under section 31A(1) of that Act, and he is allowed such a reduction; or

• (g) by virtue of regulations made under section 31D(1) to (3) of that Act a liability falls to be met by the person in respect of the community charge concerned in the manner mentioned in subsection (3)(b) of that section for which provision was not made in making the calculation under regulation 16(3) with respect to the notice.

• (2) The charging authority shall on or as soon as practicable after the relevant day–

• (a) serve a notice on the chargeable person which is to state the amount of the revised estimate mentioned in sub-paragraph (3), and

• (b) adjust the instalments (if any) payable on or after the adjustment day (“the remaining instalments”) so that they accord with the amounts mentioned in sub-paragraph (4).

• (3) The revised estimate is the revised estimate of the charging authority of the amount that the person is liable to pay in respect of the charge as it has effect for the relevant year, made on the assumptions mentioned in regulation 16(3) and as if the notice mentioned in that provision were the notice referred to in sub-paragraph (2) above.

• (4) The aggregate amount of the remaining instalments payable shall be equal to the amount by which the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day; and the amount of each remaining instalment (if there are more than one) shall be calculated in accordance with paragraph 1(4) and (5) as if references in those provisions to the aggregate amount and to instalments were references to the aggregate amount of the remaining instalments and to the remaining instalments respectively.

• (5) If the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day, but no instalments are payable under it on or after that day, the amount of the excess shall be due from the chargeable person to the charging authority in a single instalment on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under sub-paragraph (2) as is specified in it; and if in any case the revised estimate is less than the aggregate amount of the instalments payable before the adjustment day, any overpayment–

• (a) shall be repaid if the chargeable person so requires, or

• (b) in any other case shall (as the charging authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

• (6) Where a notice has been given under sub-paragraph (2), in the operation of this paragraph as respects any further notice that may fall to be given under it, references in this paragraph to the demand notice and to amounts in respect of instalments payable under it shall be construed (so far as the context permits) as references to the demand notice, and amounts in respect of instalments payable under the notice, as from time to time previously adjusted under this paragraph; and in calculating the aggregate amount of instalments payable under a demand notice before the adjustment day for the purposes of sub-paragraphs (4) and (5) in consequence of the making of a revised estimate under sub-paragraph (3), there shall not count as so payable any amount in respect of such instalments which has fallen to be repaid (or credited) under section 36(2) of the Act or (on the occasion of the making of a previous revised estimate under sub-paragraph (3)) under sub-paragraph (5) above.

• (7) In this paragraph–

• “the adjustment day” means the day 14 days after the day the notice served under sub-paragraph (2) is issued; and

• “the relevant day” means the day with respect to which the understanding or assumption mentioned in sub-paragraph (1)(a), (b), (e) or (f) is wrong, the day the amount set in substitution mentioned in sub-paragraph (1)(c) is so set, the day the property falls into the class mentioned in sub-paragraph (1)(d), or the day on which the liability to be met in the manner mentioned in sub-paragraph (1)(g) first so falls to be met (as the case may be).

8

More than one adjustment of amounts paid or payable under a demand notice may be made under this Part as the circumstances require.

SCHEDULE 2 — COLLECTIVE COMMUNITY CHARGES

PART I — records, returns and payments

1

• (1) With respect to the collective community charge of a charging authority, the chargeable person shown in the community charges register of the authority as subject to it shall compile records containing the following information–

• (a) the names of all individuals resident in the designated dwelling by virtue of which the charge arises who are qualifying individuals for the purposes of section 9 of the Act,

• (b) the periods during which they are so resident, and

• (c) the amounts payable by way of contribution for each day by the individuals.

• (2) A record shall be retained until the expiry of the period of one year after the end of the contribution period to which it relates.

• (3) The chargeable person shall allow the charging authority concerned or its registration officer to inspect the records within 5 days of the day on which he is requested by it or him (as the case may be) by notice in writing to do so.

• (4) The chargeable person shall send a copy of the records retained by him to the charging authority concerned or to its registration officer within 21 days of the day on which he is requested by it or him (as the case may be) by notice in writing to do so.

2

• (1) A chargeable person shall submit a return for every return period in accordance with this paragraph for any chargeable financial year in relation to which he has been served with a demand notice issued with respect to a collective community charge.

• (2) Each return is to state every amount that is or is to become payable by way of contribution under section 9 of the Act for each day falling within the return period, and is to be submitted to the charging authority which issued the demand notice.

• (3) For a demand notice which is issued before or in April in the relevant year, each month in the year is a return period.

• (4) For a demand notice which is issued after April in the relevant year but during that year–

• (a) the first return period is to be the period up to the end of the month preceding that in which the notice was issued, and

• (b) every month in the year after the first return period is itself to be a return period.

• (5) For a demand notice which is issued after the relevant year, the return period is to be the relevant year.

• (6) Returns relating to a return period for a chargeable financial year are to be submitted within 14 days of the day of service of the demand notice or of the expiry of the return period, whichever is the later.

3

• (1) Unless the charging authority and chargeable person have agreed otherwise under sub-paragraphs (4) and (5), at the same time that a return is submitted under paragraph 2 the chargeable person shall pay an instalment to the charging authority to which the return is submitted of an amount equal to the amount found by deducting amount B from amount A.

• (2) Amount A is the total of all amounts which are or are to become payable to the chargeable person by way of contribution under section 9 of the Act for each day which falls within the return period to which the return which has been submitted relates.