Statutory Instruments
2001 No. 219
LOCAL GOVERNMENT, ENGLAND
FINANCE
The Major Precepting Authorities (Excessive Budget Requirements—Payments) (England) Regulations 2001
Made
31st January 2001
Laid before Parliament
1st February 2001
Coming into force
22nd February 2001
The Secretary of State for the Environment, Transport and the Regions, in exercise of the powers conferred upon him by sections 31(5) and (6) of the Local Government Act 1999( 1 ) hereby makes the following Regulations:
Citation, commencement, extent and interpretation
1. —(1) These Regulations may be cited as the Major Precepting Authorities (Excessive Budget Requirements—Payments) (England) Regulations 2001, and shall come into force on 22nd February 2001.
(2) These Regulations extend to England only and apply to sums payable by a major precepting authority under section 31 of the Local Government Act 1999 in respect of the financial year beginning with 1st April 2001.
(3) In these Regulations:—
“the 1992 Act” means the Local Government Finance Act 1992( 2 );
“the 1999 Act” means the Greater London Authority Act 1999( 3 ).
Calculation of payment
2. The sum which a major precepting authority must pay to a billing authority under section 31(3) of the Local Government Act 1999 shall be equal to—
where—
E (the authority’s contribution to council tax benefit) is the amount calculated in accordance with the Schedule to these Regulations;
Tb is the amount of the council tax base of the billing authority for its area, or, where the precept relates to a part of the billing authority’s area only, for that part of the area, and which in either case is included in the aggregate of amounts of council tax bases which is T for the purposes of section 44 of the 1992 Act( 4 ) or section 88 of the 1999 Act, as the case may be;
Q (estimated proportions of council tax yield accounted for by council tax benefit) is the amount shown for the billing authority in column 2 of Table A in the Schedule to the Collection Fund (General) (England) Directions 2001 made under section 98(4) to (6) of the Local Government Finance Act 1988( 5 ) by the Secretary of State on 30th January 2001;
Tz is the aggregate of Tb multiplied by Q for all the billing authorities to which the precepting authority has issued a precept.
Time for payment
3. —(1) Where the precepting authority and the billing authority have not before 1st April 2001 agreed when the sum calculated under regulation 2 is to be paid then that sum shall be paid in equal instalments on the instalment days in the financial year beginning with 1st April 2001.
(2) In this regulation, “instalment days” means, in relation to a billing authority, the days in the financial year contained in the schedule of instalments determined by that billing authority under regulations 4 and 6 of the Local Authorities (Funds) (England) Regulations 1992( 6 ).
Signed by authority of the Secretary of State for the Environment, Transport and the Regions
Hilary Armstrong
Minister of State,
Department of the Environment, Transport and the Regions
31st January 2001
Regulation 2
SCHEDULE CONTRIBUTION TO COUNCIL TAX BENEFIT
1. —(1) E (contribution to benefit costs) is zero when either A is less than or equal to 1.045 or F is less than or equal to J. (For A, F and J see paragraphs 2, 3 and 4 respectively.)
(2) Otherwise, E is equal to—
(3) For C, M and T see paragraphs 2(2), 5 and 5(4) respectively.
(4) B is the amount shown in relation to the authority in column 2 of Table A in this Schedule, being the lower of—
(a) the proportion (estimated by the Secretary of State) of council tax yield for the authority in the financial year beginning with 1st April 2000 accounted for by council tax benefit;
(b) the national average proportion (as so estimated) of council tax yield for authorities in that financial year accounted for by council tax benefit.
(5) Z (proportion of council tax benefit subsidy to be borne by the authority) is the amount shown in column 2 of Table B in this Schedule which corresponds with the amount N for the authority. (For N see paragraph 6.)
A
2. —(1) A (proportionate increase in council tax) equals
(2) (a) For the Greater London Authority C equals—
where R is the same as in section 88(2) of the 1999 Act, P is the same as in paragraph 5(3)(a), and T is the same as in paragraph 5(4), in each case for the financial year beginning with 1st April 2001.
(b)For any other authority C is the basic amount of council tax for the financial year beginning with 1st April 2001 calculated by the authority under section 44 of the 1992 Act but omitting, for the purposes of this calculation, the amount referred to in subsection (3)(c)( 7 ).
(3) D (the guideline council tax as estimated by the Secretary of State for the financial year beginning with 1st April 2000) is the amount shown in relation to the authority in column 3 of Table A in this Schedule.
F
3. —(1) F (increase in budget requirement) equals G − H.
(2) G is the amount of the authority’s budget requirement for the financial year beginning with 1st April 2001, calculated under section 43 of the 1992 Act( 8 ) or (in relation to the Greater London Authority) the consolidated budget requirement calculated under section 85(8) of the 1999 Act.
(3) H (the budget requirement consistent with the guideline council tax for the financial year beginning with 1st April 2000 and estimated by the Secretary of State) is the amount shown in relation to the authority in column 4 of Table A in this Schedule.
J
4. —(1) J (cash Standard Spending Assessment increase) equals K − L.
(2) K is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning with 1st April 2001, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 1988( 9 ).
(3) L is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning with 1st April 2000, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 1988.
M
5. —(1) M (council tax at guideline for the financial year beginning with 1st April 2001) is the higher of
(a) D × 1.045; or
(b)
(2) For D, H and J, see paragraphs 2(3), 3(3) and 4 respectively.
(3) (a) P for the Greater London Authority is the aggregate of P1 and P2 (defined in sections 88(2) and 89(4) of the 1999 Act) for the financial year beginning with 1st April 2001 increased or reduced in accordance with sections 88 and 89 respectively, but omitting for the purpose of this calculation the amount referred to in section 89(6A) of the 1999 Act( 10 ).
(b) P for any other authority is the same as in section 44 of the 1992 Act for the financial year beginning with 1st April 2001, increased or reduced in accordance with that section but omitting, for the purpose of this calculation, the amount referred to in subsection 3(c)( 11 ).
(4) T is for the financial year beginning with 1st April 2001 the same as in section 44 of the 1992 Act or, in relation to the Greater London Authority, section 88(2) of the 1999 Act.
N
6. —(1) N (percentage increase above guideline) equals
(2) for C, M and D, see paragraphs 2(2), 5 and 2(3) respectively.
Adjustments to SSAs
7. —(1) In relation to any police authority, and in relation to the Greater London Authority, the amounts referred to as K and L in paragraphs 4(2) and 4(3) respectively shall be increased as follows:
K shall be increased by the grant allocated to the authority under the Principal Formula as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 2001/2002) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996( 12 ) on 31st January 2001; and
L shall be increased for authorities other than the Greater London Authority, by the grant allocated to the authority, and in the case of the Greater London Authority by the grant allocated to the Receiver for the Metropolitan Police District, under the Principal Formula as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 2000/2001) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 3rd February 2000.
(2) In relation to any authority the amount referred to as L in paragraph 4(3) shall be adjusted by the amount estimated by the Secretary of State and shown in relation to the authority in column 5 of Table A in this Schedule (adjustment for changes in responsibility, function or financing of SSA).
Rounding
8. For the purposes of this Schedule the following rounding conventions will apply:
(a) the following amounts shall be rounded to the
nearest thousand pounds—
E (paragraph 1),
F (paragraph 3(1)),
G (paragraph 3(2)),
J (paragraph 4(1)).
K (paragraph 4(2)),
L (paragraph 4(3)),
grant allocated under the Principal Formula (paragraph 7),
each of the sums aggregated in the calculation of the amount of P (paragraph 5(3)) and hence the amount of P,
in the case of the Greater London Authority each of the sums aggregated in the calculation of P1 and P2 referred to in paragraph 5(3)(a) and hence the amount of P,
R (paragraph 2(2)(a));
(b) T (paragraph 5(4)) shall be rounded to the nearest whole unit;
(c) amounts of C, D and M (paragraphs 2(2), 2(3) and 5(1), shall be rounded to the nearest penny. Items P and T used in the calculation of C shall be rounded in accordance with sub-paragraphs (a) and (b) above. R (which in the case of major precepting authorities other than the Greater London Authority is defined in section 44 of the 1992 Act) and which is used in the calculation of C, shall be rounded to the nearest thousand pounds;
(d) where the amount to be rounded is exactly one half of the relevant unit designated in sub-paragraphs (a), (b) and (c) above for rounding purposes, the rounding shall be upwards to the next unit.
TABLE A (Major Precepting Authorities)
Prescribed proportion of council tax yield and guideline council tax and budget requirement in 2000–01 and adjustments to SSA in 2000–01
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
| Name of authority | Figure B | Figure D | Figure H | Adjustment to L |
| Greater London Authority | 0.149 | £115.23 | £2,160,460,000 | −£66,000 |
| COUNTY COUNCILS | ||||
| Bedfordshire | 0.100 | £693.86 | £287,299,000 | −£940,000 |
| Buckinghamshire | 0.062 | £605.14 | £335,763,000 | −£343,000 |
| Cambridgeshire | 0.081 | £569.75 | £347,421,000 | −£981,000 |
| Cheshire | 0.091 | £725.75 | £501,039,000 | −£1,109,000 |
| Cornwall | 0.141 | £593.33 | £358,325,000 | −£1,496,000 |
| Cumbria | 0.119 | £690.00 | £376,797,000 | −£1,759,000 |
| Derbyshire | 0.129 | £694.24 | £527,258,000 | −£2,042,000 |
| Devon | 0.109 | £619.87 | £486,977,000 | −£1,046,000 |
| Dorset | 0.091 | £659.99 | £265,604,000 | −£323,000 |
| Durham | 0.149 | £689.92 | £387,578,000 | −£2,754,000 |
| East Sussex | 0.115 | £626.88 | £354,719,000 | −£1,051,000 |
| Essex | 0.111 | £611.19 | £955,743,000 | −£1,411,000 |
| Gloucestershire | 0.091 | £588.38 | £383,796,000 | −£290,000 |
| Hampshire | 0.077 | £611.70 | £807,962,000 | −£1,025,000 |
| Hertfordshire | 0.092 | £576.82 | £767,779,000 | −£3,553,000 |
| Kent | 0.114 | £604.89 | £1,012,824,000 | −£2,123,000 |
| Lancashire | 0.140 | £733.01 | £888,941,000 | −£4,159,000 |
| Leicestershire | 0.083 | £651.46 | £410,226,000 | £154,000 |
| Lincolnshire | 0.120 | £607.66 | £451,476,000 | −£1,501,000 |
| Norfolk | 0.130 | £607.45 | £543,706,000 | −£1,894,000 |
| North Yorkshire | 0.089 | £587.39 | £394,554,000 | −£1,039,000 |
| Northamptonshire | 0.106 | £589.46 | £447,870,000 | −£1,662,000 |
| Northumberland | 0.136 | £711.96 | £246,476,000 | −£1,338,000 |
| Nottinghamshire | 0.127 | £741.79 | £555,389,000 | −£2,205,000 |
| Oxfordshire | 0.072 | £587.69 | £391,883,000 | −£189,000 |
| Shropshire | 0.104 | £607.73 | £195,022,000 | £192,000 |
| Somerset | 0.111 | £605.71 | £335,204,000 | −£540,000 |
| Staffordshire | 0.104 | £582.93 | £550,588,000 | −£2,972,000 |
| Suffolk | 0.115 | £591.67 | £458,787,000 | −£1,368,000 |
| Surrey | 0.062 | £592.59 | £680,883,000 | −£354,000 |
| Warwickshire | 0.103 | £649.66 | £345,224,000 | −£692,000 |
| West Sussex | 0.085 | £603.00 | £502,722,000 | −£627,000 |
| Wiltshire | 0.077 | £611.34 | £285,720,000 | £151,000 |
| Worcestershire | 0.096 | £560.39 | £348,107,000 | −£670,000 |
TABLE A (Major Precepting Authorities)
Prescribed proportion of council tax yield and guideline council tax and budget requirement in 2000–01 and adjustments to SSA in 2000–01
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
| Name of authority | Figure B | Figure D | Figure H | Adjustment to L |
| POLICE AUTHORITIES | ||||
| Avon & Somerset Police | 0.125 | £60.11 | £177,784,000 | −£3,000 |
| Bedfordshire Police | 0.119 | £61.19 | £65,771,000 | −£1,000 |
| Cambridgeshire Police | 0.094 | £52.87 | £77,395,000 | −£1,000 |
| Cheshire Police | 0.109 | £59.00 | £114,435,000 | −£2,000 |
| Cleveland Police | 0.149 | £53.43 | £84,811,000 | −£1,000 |
| Cumbria Police | 0.119 | £79.22 | £66,664,000 | −£1,000 |
| Derbyshire Police | 0.137 | £62.77 | £108,856,000 | −£1,000 |
| Devon & Cornwall Police | 0.130 | £52.94 | £179,466,000 | −£2,000 |
| Dorset Police | 0.106 | £77.31 | £79,212,000 | −£1,000 |
| Durham Police | 0.149 | £53.27 | £84,070,000 | −£2,000 |
| Essex Police | 0.117 | £68.19 | £183,143,000 | −£3,000 |
| Gloucestershire Police | 0.091 | £63.26 | £65,827,000 | −£1,000 |
| Greater Manchester Police | 0.149 | £61.65 | £392,676,000 | −£8,000 |
| Hampshire Police | 0.099 | £54.95 | £204,455,000 | −£2,000 |
| Hertfordshire Police | 0.092 | £64.88 | £119,928,000 | −£2,000 |
| Humberside Police | 0.149 | £57.49 | £118,230,000 | −£1,000 |
| Kent Police | 0.116 | £53.07 | £191,684,000 | −£3,000 |
| Lancashire Police | 0.149 | £58.52 | £188,021,000 | −£2,000 |
| Leicestershire Police | 0.124 | £67.04 | £109,885,000 | −£2,000 |
| Lincolnshire Police | 0.120 | £87.30 | £72,721,000 | −£1,000 |
| Merseyside Police | 0.149 | £78.55 | £252,627,000 | −£5,000 |
| Norfolk Police | 0.130 | £58.76 | £88,341,000 | −£2,000 |
| North Yorkshire Police | 0.093 | £53.12 | £79,991,000 | −£2,000 |
| Northamptonshire Police | 0.106 | £75.87 | £72,660,000 | −£1,000 |
| Northumbria Police | 0.149 | £53.29 | £218,799,000 | −£4,000 |
| Nottinghamshire Police | 0.149 | £59.51 | £132,301,000 | −£1,000 |
| South Yorkshire Police | 0.149 | £59.47 | £179,673,000 | −£4,000 |
| Staffordshire Police | 0.127 | £79.29 | £125,713,000 | −£2,000 |
| Suffolk Police | 0.115 | £57.40 | £72,154,000 | −£1,000 |
| Surrey Police | 0.062 | £71.44 | £116,295,000 | −£1,000 |
| Sussex Police | 0.104 | £55.81 | £174,577,000 | −£2,000 |
| Thames Valley Police | 0.076 | £55.63 | £234,738,000 | −£4,000 |
| Warwickshire Police | 0.103 | £68.01 | £57,282,000 | £0 |
| West Mercia Police | 0.107 | £58.77 | £120,161,000 | −£2,000 |
| West Midlands Police | 0.149 | £53.75 | £393,763,000 | −£9,000 |
| West Yorkshire Police | 0.149 | £57.42 | £300,530,000 | −£6,000 |
| Wiltshire Police | 0.083 | £68.74 | £70,503,000 | −£1,000 |
| FIRE AUTHORITIES | ||||
| Greater Manchester Fire | 0.149 | £29.88 | £89,669,000 | −£4,000 |
| Merseyside Fire | 0.149 | £39.62 | £61,601,000 | −£2,000 |
| South Yorkshire Fire | 0.149 | £29.02 | £40,701,000 | −£2,000 |
| Tyne and Wear Fire | 0.149 | £32.07 | £42,187,000 | −£2,000 |
| West Midlands Fire | 0.149 | £28.05 | £87,561,000 | −£4,000 |
| West Yorkshire Fire | 0.149 | £25.56 | £66,771,000 | −£3,000 |
TABLE B
Local authority contribution factor to council tax benefit costs
| Column 1 | Column 2 |
|---|---|
| Amount of N | Z |
| Not exceeding 0.5 | 0.125 |
| Exceeding 0.5 and not exceeding 1 | 0.25 |
| Exceeding 1 and not exceeding 1.5 | 0.375 |
| Exceeding 1.5 and not exceeding 2 | 0.5 |
| Exceeding 2 and not exceeding 2.5 | 0.625 |
| Exceeding 2.5 and not exceeding 3 | 0.75 |
| Exceeding 3 and not exceeding 3.5 | 0.875 |
| Exceeding 3.5 | 1 |
Section 44 of the 1992 Act is adapted for major precepting authorities in respect of the financial year beginning with 1st April 2001 by the Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2001 (S.I. 2001/216 ).
1988 c. 41 . Section 98 was amended by Schedule 10, paragraph 23 of the 1992 Act.
S.I. 1992/2428 .
Paragraph (c) of section 44(3) is inserted by the Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2001 (S.I. 2001/216 ).
Section 43 of the 1992 Act is adapted in relation to the financial year beginning with 1st April 2001 by the Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2001 (S.I. 2001/216 ).
Section 78A was inserted by paragraph 10 of Schedule 10 to the Local Government Finance Act 1992.
Section 89(6A) of the 1999 Act is inserted by the Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2001 (S.I. 2001/216 ).
Section 44(3)(c) is inserted by the Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2001 (S.I. 2001/216 ).