Regulation 20 Failure to pay instalments: personal and standard community charges
Where–
a demand notice has been served by a charging authority on a chargeable person,
instalments are payable in respect of the charge to which the notice relates in accordance with Schedule 1,
any such instalment is not paid in accordance with that Schedule,
the charging authority shall (unless all the instalments have fallen due) serve a further notice on the chargeable person stating the instalments required to be paid.
If the chargeable person fails, within the period of 7 days beginning with the day of service of the further notice, to pay any instalments which are or will become due before the expiry of that period, the unpaid balance of the estimated amount shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.
If the chargeable amount proves to be greater than the estimated amount an additional sum equal to the difference between the two shall, on the service by the charging authority on the chargeable person of a notice stating the chargeable amount, be due from the person to the authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.
If the chargeable amount proves to be less than the estimated amount the charging authority shall notify the chargeable person in writing of the chargeable amount; and any overpayment of the chargeable amount–
subject to paragraph (8), shall be repaid if the chargeable person so requires, or
in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.
If any factor or assumption by reference to which the estimated amount was calculated is shown to be false before the chargeable amount is capable of final determination for the purposes of paragraphs (3) and (4), the charging authority may, and if so required by the chargeable person shall, make a calculation of the appropriate amount with a view to adjusting the chargeable person’s liability in respect of the estimated amount and (as appropriate) to–
requiring an interim payment from the chargeable person if the appropriate amount is greater than the estimated amount, or
subject to paragraph (8), making an interim repayment to the chargeable person if the appropriate amount is less than the amount of the estimated amount paid.
The appropriate amount for the purposes of paragraph (5) is the amount which would be required to be paid under a demand notice if such a notice were issued with respect to the relevant year on the day that the notice under paragraph (7) is issued; and more than one calculation of the appropriate amount and interim adjustment may be made under paragraph (5) according to the circumstances.
On calculating the appropriate amount the charging authority shall notify the chargeable person in writing of it; and a payment required under paragraph (5)(a) 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 as is specified in it.
If the chargeable amount or the appropriate amount is less than the estimated amount in consequence of the chargeable person being shown in the community charges register as ceasing during the relevant year to be subject to the community charge to which the estimated amount relates, and the chargeable person is shown as becoming subject to a different community charge of the same charging authority on the same day as that on which he is shown as so ceasing, the charging authority may require that the amount of any overpayment mentioned in paragraph (4) or difference mentioned in paragraph (5)(b) should, instead of being repaid, be credited against the subsequent liability of the chargeable person in respect of the different charge.
In this regulation–
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“the appropriate amount” has the meaning given in paragraph (6);
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“the chargeable amount” means the amount that the chargeable person is liable to pay in respect of the community charge to which the demand notice mentioned in paragraph (1)(a) relates as it has effect for the relevant year; and
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“the estimated amount” means the amount last estimated under regulation 16(3) for the purposes of that notice or any subsequent notice given under paragraph 7(2) of Schedule 1 prior to the failure mentioned in paragraph (2) above, save that if in any case an interim adjustment has been made under paragraph (5), it means in relation to the next payment, repayment or interim adjustment in that case under this regulation (if any) the appropriate amount by reference to which the previous interim adjustment was so made.