Regulation 18
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.
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.