The Community Charges (Administration and Enforcement) Regulations 1989

• (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

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• (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

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• (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

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• (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

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• (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

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• (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

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• (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

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• (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

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• (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.

• (3) Amount B is an amount equal to the relevant proportion of amount A; and “the relevant proportion” for this purpose is the proportion specified in or (as the case may be) from time to time prescribed under section 15(4) of the Act in relation to the return period.

• (4) A charging authority and a chargeable person may agree that the amount the person is liable to pay to the authority in respect of a collective community charge should be paid in such manner as is provided in the agreement, rather than in accordance with sub-paragraph (1).

• (5) Such an agreement may be entered into either before or after the demand notice relating to the relevant year is issued; and if it is entered into after the demand notice has been issued, it may make provision dealing with the treatment for the purposes of the agreement of any sums paid in accordance with sub-paragraph (1) before it was entered into.

4

• (1) This paragraph applies where, after the service of a demand notice issued with respect to a collective community charge, a charging authority sets an amount for its personal community charge for the relevant year (“the new amount”) in substitution for another amount (“the old amount”) under section 34 or 35 of the Act which differs from the old amount.

• (2) The charging authority shall as soon as practicable serve a notice on the chargeable person stating the new amount.

• (3) If the new amount is greater than the old amount, any difference between the amount of an instalment paid under paragraph 3 before the service of the notice under sub-paragraph (2) and which was calculated by reference to the old amount, and the amount which, in consequence of the setting of the new amount, is in fact payable under that paragraph in respect of the instalment shall (subject to the terms of any agreement under paragraph 3(4) and (5)) 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.

PART II — contributions

5

• (1) As soon as practicable after a dwelling has been designated as a designated dwelling and the chargeable person has been served with a demand notice in respect of his collective community charge specifying the amount of the charging authority’s personal community charge, the chargeable person shall inform the contributors then resident in it that it has been designated, and supply them with information as to the days on which payments are due under paragraph 6, together with the amounts which are (or will be) so payable.

• (2) Before or as soon as practicable after the contributor has become resident in a dwelling which has been designated as a designated dwelling, the chargeable person shall inform him that it is a designated dwelling, and supply him with information as to the days on which payments are due under paragraph 6, together with the amounts which are (or will be) so payable.

• (3) As soon as practicable after the chargeable person has been served with a demand notice in respect of his collective community charge indicating that a charging authority has set a personal community charge for a chargeable financial year which differs from that for the previous year, he shall supply the contributors who have been supplied with information under sub-paragraph (1) or (2) with information as to the new amounts which are (or will be) payable under paragraph 6.

6

• (1) If the contributor is liable to make periodical payments of rent or other consideration in respect of his residence in the designated dwelling at intervals of a month or less, a payment on account of his liability under section 9 of the Act shall become due from him to the chargeable person on each day on which the rent or other consideration falls due during the contribution period (“a rent day”); and the payment due on a rent day shall relate to the contributions for such period of days falling after the rent day (but before the next rent day) or on or before the rent day as is determined by the chargeable person.

• (2) If the contributor is not liable to make such periodical payments of rent or other consideration at the intervals mentioned in sub-paragraph (1), a periodical payment on account of his liability under section 9 of the Act shall become due from him to the chargeable person on such days during the contribution period, with such interval (not being greater than a month) between those days, as is determined by the chargeable person (“payment days”); and the payment due on a payment day shall relate to the contributions for such period of days falling after the payment day (but ending before the next payment day) or on or before the payment day as is determined by the chargeable person.

• (3) The amount due in respect of a period determined under sub-paragraph (1) or (2) (“a payment period”)–

• (a) as regards any days in the period before the rent day or payment day to which the payment period relates, is the aggregate of the contributions payable by the contributor under section 9 of the Act for those days; and

• (b) as regards any days in the period on or after the rent day or payment day to which the payment period relates, is the estimate of the chargeable person of the aggregate of the contributions payable by the contributor under section 9 of the Act for those days, made (subject to paragraph 7(2)) on the assumptions that on those days the chargeable person will remain subject to the charge and the conditions mentioned in subsection (1) of that section will be fulfilled.

7

• (1) When the contribution period ends, the chargeable person shall as soon as practicable calculate the liability of the contributor under section 9 of the Act in relation to that period and supply him with information as to the amount of the liability; and any amount paid by the contributor under this Part with respect to the period in excess of his liability under that section shall be repaid to him, and any amount paid by him which is less than his liability under that section shall be recoverable by the chargeable person from him.

• (2) If it appears to the chargeable person (whether from information supplied by the contributor or otherwise) that in any payment period the contribution period will end, the amount payable under paragraph 6 in relation to the payment period shall, if the contributor so requires, be calculated (so far as applicable) on the assumption that it will so end, and not on the assumptions mentioned in paragraph 6(3)(b).

• (3) If, by the time that an estimate or calculation under paragraph 6(3) falls to be made, the chargeable person has not been served with a demand notice indicating (nor otherwise notified by the charging authority as to) the amount of the authority’s personal community charge for a chargeable financial year by reference to which the estimate or calculation so falls to be made, but he was served with a demand notice with respect to the previous chargeable financial year–

• (a) until the notice is served or he is otherwise notified of the amount of the charge, payments under paragraph 6 shall be calculated by reference to the previous year’s personal community charge; and

• (b) as soon as the notice is served or he is otherwise so notified, such adjustments by way of repayments by the chargeable person or further payments by the contributor (as the case may be) with respect to past payments so calculated shall be made as will secure that the amounts paid represent the contributions due for the days to which those payments relate.

• (4) If the charging authority sets an amount for its personal community charge under section 34 or 35 of the Act in substitution for an amount previously set by it, the chargeable person shall, on being notified of that, revise the information supplied to the contributors under paragraph 5 accordingly; and, such adjustments by way of repayments by the chargeable person or further payments by the contributor (as the case may be) with respect to past payments calculated by reference to the amount previously set but which relate to contributions which fall to be calculated by reference to the amount set in substitution shall be made as will secure that the amounts paid represent the contributions due for the days to which those payments relate.

8

The chargeable person shall, as soon as practicable after any payment by way of contribution is made by the contributor pursuant to this Part, supply him with a receipt for the payment.

9

In this Part “the chargeable person”, “the contribution period” and “the contributor” have (subject to regulation 13(8)) the same meaning as in paragraph 4 of Schedule 2 to the Act.

SCHEDULE 3 — ENFORCEMENT: PRESCRIBED FORMS

FORM A

liability order in respect of a community charge

FORM B

liability order in respect of a community charge

FORM C

warrant of commitment

SCHEDULE 4 — DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

(1)	(2)
Net earnings	Deduction
Not exceeding £35	Nil
Exceeding £35 but not exceeding £55	£1
Exceeding £55 but not exceeding £65	£2
Exceeding £65 but not exceeding £75	£3
Exceeding £75 but not exceeding £80	£4
Exceeding £80 but not exceeding £85	£5
Exceeding £85 but not exceeding £90	£6
Exceeding £90 but not exceeding £95	£7
Exceeding £95 but not exceeding £100	£8
Exceeding £100 but not exceeding £110	£9
Exceeding £110 but not exceeding £120	£11
Exceeding £120 but not exceeding £130	£12
Exceeding £130 but not exceeding £140	£14
Exceeding £140 but not exceeding £150	£15
Exceeding £150 but not exceeding £160	£18
Exceeding £160 but not exceeding £170	£20
Exceeding £170 but not exceeding £180	£23
Exceeding £180 but not exceeding £190	£25
Exceeding £190 but not exceeding £200	£28
Exceeding £200 but not exceeding £220	£35
Exceeding £220 but not exceeding £240	£42
Exceeding £240 but not exceeding £260	£50
Exceeding £260 but not exceeding £280	£59
Exceeding £280 but not exceeding £300	£68
Exceeding £300	£68 in respect of the first £300 plus 50 per cent of the remainder.
(1)	(2)
---	---
Net earnings	Deduction
Not exceeding £152	Nil
Exceeding £152 but not exceeding £220	£5
Exceeding £220 but not exceeding £260	£8
Exceeding £260 but not exceeding £280	£11
Exceeding £280 but not exceeding £300	£14
Exceeding £300 but not exceeding £320	£18
Exceeding £320 but not exceeding £340	£21
Exceeding £340 but not exceeding £360	£24
Exceeding £360 but not exceeding £380	£27
Exceeding £380 but not exceeding £400	£30
Exceeding £400 but not exceeding £440	£36
Exceeding £440 but not exceeding £480	£42
Exceeding £480 but not exceeding £520	£48
Exceeding £520 but not exceeding £560	£54
Exceeding £560 but not exceeding £600	£60
Exceeding £600 but not exceeding £640	£66
Exceeding £640 but not exceeding £680	£75
Exceeding £680 but not exceeding £720	£85
Exceeding £720 but not exceeding £760	£95
Exceeding £760 but not exceeding £800	£105
Exceeding £800 but not exceeding £900	£135
Exceeding £900 but not exceeding £1000	£170
Exceeding £1000 but not exceeding £1100	£207
Exceeding £1100 but not exceeding £1200	£252
Exceeding £1200 but not exceeding £1300	£297
Exceeding £1300	£297 in respect of the first £1300 plus 50 per cent of the remainder.
(1)	(2)
---	---
Net earnings	Deduction
Not exceeding £5	Nil
Exceeding £5 but not exceeding £9	£0.20
Exceeding £9 but not exceeding £11	£0.50
Exceeding £11 but not exceeding £13	£1.00
Exceeding £13 but not exceeding £15	£1.20
Exceeding £15 but not exceeding £17	£1.40
Exceeding £17 but not exceeding £19	£1.70
Exceeding £19 but not exceeding £21	£2.10
Exceeding £21 but not exceeding £23	£2.50
Exceeding £23 but not exceeding £25	£3.00
Exceeding £25 but not exceeding £27	£3.60
Exceeding £27 but not exceeding £30	£4.50
Exceeding £30 but not exceeding £33	£5.30
Exceeding £33 but not exceeding £36	£6.70
Exceeding £36 but not exceeding £39	£8.00
Exceeding £39 but not exceeding £42	£9.40
Exceeding £42	£9.40 in respect of the first £42 plus 50 per cent of the remainder.

SCHEDULE 5 — CHARGES CONNECTED WITH DISTRESS

1

The sum in respect of charges connected with the distress which may be aggregated under regulation 39(2) shall be as set out in the following Table–

(1) Matter connected with distress	(1) Matter connected with distress	(2) Charge
A	For making a visit to premises with a view to levying distress (whether the levy is made or not):	Reasonable costs and fees incurred, but not exceeding an amount which, when aggregated with charges under this head for any previous visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is not greater than the relevant amount calculated under paragraph 2(1) with respect to the visit.
B	For levying distress:	An amount (if any) which, when aggregated with charges under head A for any visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is equal to the relevant amount calculated under paragraph 2(1) with respect to the levy.
C	For the removal and storage of goods for the purposes of sale:	Reasonable costs and fees incurred.
D	For the possession of goods as described in paragraph 2(3)–
D	i for close possession (the man in possession to provide his own board):	£4.50 per day.
D	ii for walking possession:	45p per day.
E	For appraisement of an item distrained, at the request in writing of the debtor:	Reasonable fees and expenses of the broker appraising.
F	For other expenses of, and commission on, a sale by auction–
F	i where the sale is held on the auctioneer’s premises:	The auctioneer’s commission fee and out-of-pocket expenses (but not exceeding in aggregate 15 per cent. of the sum realised), together with reasonable costs and fees incurred in respect of advertising.
F	ii where the sale is held on the debtor’s premises:	The auctioneer’s commission fee (but not exceeding 7½ per cent. of the sum realised), together with the auctioneer’s out-of-pocket expenses and reasonable costs and fees incurred in respect of advertising.
G	For other expenses incurred in connection with a proposed sale where there is no buyer in relation to it:	Reasonable costs and fees incurred.

2

• (1) In heads A and B of the Table to paragraph 1, “the relevant amount” with respect to a visit or a levy means–

• (a) where the sum due at the time of the visit or of the levy (as the case may be) does not exceed £100, £12.50,

• (b) where the sum due at the time of the visit or of the levy (as the case may be) exceeds that amount, 12½ per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and ¼ per cent. on any additional sum;

and the sum due at any time for these purposes means so much of the amount in respect of which the liability order concerned was made as is outstanding at the time.

• (2) Where a charge has arisen under head B with respect to an amount, no further charge may be aggregated under heads A or B in respect of that amount.

• (3) An authority takes close or walking possession of goods for the purposes of head D of the Table to paragraph 1 if it takes such possession in pursuance of an agreement which is made at the time that the distress is levied and which (without prejudice to such other terms as may be agreed) is expressed to the effect that, in consideration of the authority not immediately removing the goods distrained upon from the premises occupied by the debtor and delaying its sale of the goods, the authority may remove and sell the goods after a later specified date if the debtor has not by then paid the amount distrained for (including charges under this Schedule); and an authority is in close possession of goods on any day for these purposes if during the greater part of the day a person is left on the premises in physical possession of the goods on behalf of the authority under such an agreement.

3

• (1) Where the calculation under this Schedule of a percentage of a sum results in an amount containing a fraction of a pound, that fraction shall be reckoned as a whole pound.

• (2) In the case of dispute as to any charge under this Schedule, the amount of the charge shall be taxed.

• (3) Such a taxation shall be carried out by the registrar of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of the taxation as he thinks fit; and any such costs directed to be paid by the debtor to the charging authority shall be added to the sum which may be aggregated under regulation 39(2).

• (4) References in the Table to paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.

Signed

Nicholas Ridley — Secretary of State for the Environment — 9th March 1989

Peter Walker — Secretary of State for Wales — 12th march 1989

Explanatory note

(This note is not part of the Regulations)

These Regulations, which are made under Parts I and II of the Local Government Finance Act 1988, make provision for the administration and enforcement of community charges arising under that Act and related matters.

Regulation 2, in Part I, applies section 233 of the Local Government Act 1972 to the service of notices by the Common Council of the City of London or its officers under the Regulations.

Regulations 3 to 6, in Part II, are concerned with the giving and obtaining of information for the purposes of the compilation and maintenance of community charges registers. They place a duty on individuals to inform the appropriate registration officer accordingly if they have reason to believe that they are or have been subject to a community charge, or that an item in the register concerning them contains an error, is incomplete or not up-to-date (regulation 3); and registration officers are empowered to request information from responsible individuals and certain other individuals (regulations 4 and 5), and from certain public bodies (regulation 6). Regulation 7 enables the Secretary of State to request information from registration officers, and regulation 8 permits charging authorities to use information (not being information obtained in their capacity as police authority) in the exercise of their functions under Part I of the Act. Regulation 9 requires a charging authority to send a copy of any entry or amended entry made in the register to the chargeable person, and regulation 10 permits a chargeable person to inspect an entry in the register relating to the charge to which he is subject.

Regulation 11 requires a charging authority to compile and maintain for public inspection an extract of the register and a list of buildings designated for the purposes of the collective community charge. Regulation 12 allows a person liable to contribute to the collective community charge payable by a chargeable person to inspect records received by the charging authority from the chargeable person.

Part III (regulations 13 to 26) is principally concerned with the billing of persons subject to community charges. It requires, amongst other matters, charging authorities to serve demand notices each year on chargeable persons (regulations 14 to 19) identifying the payments to be made in respect of community charges, and provides for certain of such payments to be payable by instalments during the year (Schedules 1 and 2). Schedule 2 (dealing with the collective community charge) also makes provision for the keeping of records, the making of returns, the payment of contributions, and the supply of information and receipts to contributors. Where a person fails to pay an instalment or submit a return in accordance with Schedule 1 or 2, in certain cases the unpaid balance of the charging authority’s estimate of the chargeable amount for the year concerned will become payable immediately (regulations 20 and 21).

Regulations 22 and 23 provide for the billing of spouses or managers who are jointly and severally liable for any amount payable by a chargeable person and which has not been paid, and regulations 24 to 26 make provision for the collection of penalties imposed under Schedule 3 of the Act, restrict the grounds of appeal to valuation and community charge tribunals with respect to estimates, and require the final adjustment of amounts payable under notices given under the Regulations.

Part IV (regulations 27 to 52) is concerned with the enforcement of sums due under Part III. Amounts payable to a charging authority which are unpaid are recoverable under a liability order made by the magistrates' court (regulations 28 to 30), following the making of which the charging authority may request certain information of the debtor as to his employment or income (regulation 31), make an attachment of earnings order (regulations 32 to 38 and Schedule 4), levy distress (regulation 39 and Schedule 5), apply for the commitment of the debtor to prison if there are insufficient goods on which to make a levy (regulations 41 and 42), prove the debt in insolvency (regulation 43), or (in the case of a collective community charge) apply for a charging order (regulations 44 and 45). Regulation 48 applies the relevant provisions with modifications to cases of joint and several liability. Amounts payable by way of collective community charge contribution or of repayment are recoverable in a court of competent jurisdiction (regulations 49 and 50).

Regulation 51 makes provision for offences in the event of a failure of the debtor to supply information, or of an employer of his to comply with an attachment of earnings order or to provide certain information relevant to the order (or to deductions under it) in accordance with the Regulations. Regulation 52 precludes matters which can be raised by way of appeal to a valuation and community charge tribunal being raised in proceedings for recovery under Part IV, and provides for the case where the amounts required under a notice given under Part III are adjusted after a liability order has been made.

Regulation 54 contains rules for ascertaining what is to be treated as the greater or greatest part of premises, a building or a caravan for the purposes of establishing in which authority’s area they are to be treated as situated where they are situated in more than one such area. Regulations 55 to 57 determine in which part of a charging authority’s area a building, a residence consisting of premises, or a caravan is to be treated as situated where a charging authority has set different personal community charges for different parts of its area.

Part VI (regulations 58 to 63) is concerned with miscellaneous matters. It prescribes a description of dwelling for the purposes of section 5(3)(d) of the Act (regulation 58), and provides for cases where co-owners would otherwise be subject to different standard or collective community charges, so that amongst other matters, they are made jointly subject to a single charge (regulations 59 and 60). It makes provision for the enforcement of outstanding liabilities and other aspects of administration with respect to community charges, collective community charge contributions or penalties which remain outstanding on death (regulation 61), and regulation 62 specifies classes of property in relation to the setting of standard community charge multipliers under section 40 of the Act and maximum levels of multiplier with respect to certain of those classes.

Regulation 63 prescribes conditions which are to be fulfilled in order that a care worker may be exempt from the personal community charge.

Footnotes

[^f00001]: 1988 c. 41.

[^f00002]: 1972 c. 70; subsection (6) was repealed by the Local Government (Miscellaneous Provisions) Act 1976 (c. 57), Schedule 2.

[^f00003]: 1986 c. 50; sections 31A and 31C were inserted by, and other relevant amendments were made by, the Local Government Finance Act 1988 (c. 41), Schedule 10.

[^f00004]: 1971 c. 32; section 24 was amended by the Social Security Pensions Act 1975 (c. 60), Schedule 4, paragraph 15, the Merchant Shipping Act 1979 (c. 39), section 39(1) the Social Security Act 1985 (c. 53), Schedule 4, paragraph 1, and the Social Security Act 1986 (c. 50), Schedule 10, paragraph 102.

[^f00005]: 1975 c. 14; see sections 1(2) and 4. Relevant amendments were made by the Social Security Pensions Act 1975 (c. 60), Schedule 4, paragraph 36 and Schedule 5, the Education (School-leaving Dates) Act 1976 (c. 5), section 2(4), the Social Security Act 1979 (c. 18), section 14(1) and Schedule 3, paragraph 4, the Social Security and Housing Benefits Act 1982 (c. 24), Schedule 5, the Social Security Act 1985 (c. 53), sections 7(1) and (2) and 8(1), the Social Security Act 1986 (c. 50), section 74 and Schedule 10, paragraph 104, and S.I. 1988/675.

[^f00006]: 1980 c. 43.

[^f00007]: Paragraph 3 of Schedule 3 was amended by the Social Security (Consequential Provisions) Act 1975 (c. 18), Schedule 2, paragraph 43, the Social Security Pensions Act 1975 (c. 60), Schedule 5 and the Wages Act 1986 (c. 48), Schedule 4, paragraph 4.

[^f00008]: 1817 c. 93.

[^f00009]: 1827 c. 17.

[^f00010]: S.I. 1981/552.

[^f00011]: 1982 c. 48.

[^f00012]: 1986 c. 45.

[^f00013]: 1972 c. 61; section 6 of the Act was amended by the Supreme Court Act 1981 (c. 54), Schedule 5, and the County Courts Act 1984 (c. 28), Schedule 2, paragraph 18.

[^f00014]: 1925 c. 21; section 49(1)(g) was inserted by the Charging Orders Act 1979 (c. 53), section 3(3), and amended by the Drug Trafficking Offences Act 1986 (c. 32), section 39(2) and the Criminal Justice Act 1988 (c. 33), Schedule 15, paragraph 6.

[^f00015]: S.I. 1970/231, to which there are amendments not relevant to these Regulations.

[^f00016]: 1971 c. 78; section 29(1) was amended by the Housing and Planning Act 1986 (c. 63), Schedule 11, paragraph 16.

[^f00017]: 1972 c. 70; see section 270(1).