Regulation 2 InterpretationI1

In these Regulations—

• “the Act” means the Local Government Finance Act 1992;

• “the 1999 Act” means the Greater London Authority Act 1999^f1;

• “the Administration Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992^f2;

• F1“adult social care authority” means—

  1. (a)

     a local authority within the meaning of section 1(4) of the Care Act 2014; and

  2. (b)

     the Council of the Isles of Scilly;

• “adult social care functions” means the functions of an adult social care authority under Part 1 of the Care Act 2014 (care and support);

• “authorised person”, in relation to a billing authority, means a person authorised in accordance with the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996^f3 to exercise functions on the authority’s behalf in relation to the administration of council tax;

• “constituent body” has the same meaning as in section 85(3) of the 1999 Act (calculation of component and consolidated budgets)^f4;

• “GLA” means the Greater London Authority;

• “Integrated Transport Authority” means—

  1. (a)

     an authority which is known as an Integrated Transport Authority by virtue of section 77(2) of the Local Transport Act 2008^f5 (change of name of passenger transport areas and PTAs), or

  2. (b)

     an authority established under Part 5 of that Act (Integrated Transport Authorities etc.);

• “levying body” means—

  1. (a)

     an Integrated Transport Authority,

  2. (b)

     the Broads Authority, and

  3. (c)

     the Environment Agency;

• “notice” means a council tax demand notice within the meaning of Part 5 of the Administration Regulations (billing);

• “preceding year”, in relation to a notice, means the year before the relevant year;

• F2“prior year”, in relation to a notice, means any year before the relevant year;

• “relevant local precepting authority” means a relevant precepting authority which is a local precepting authority;

• F3“relevant period” means the period beginning with 1st April 2016 and ending with 31st March 2025;

• “relevant precepting authority”, in relation to a billing authority and a year, means a precepting authority which issues a precept to the billing authority for the year, but does not include—

  1. (a)

     the chairman of a parish meeting,

  2. (b)

     charter trustees,

  3. (c)

     the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple unless the amount of the precept is more than £100,000,

  4. (d)

     a parish council unless the amount of the precept is equal to or more than £140,000; F4...

• “relevant year”, in relation to a notice, means the year to which the demand for payment made by the notice relates; F5and

• F6...

In these Regulations—

Where, in relation to F8a year beginning in the relevant period—

a reference in these Regulations to “the adult social care precept” means, in relation to a category of dwellings in the authority’s area, the amount of the additional council tax for that category of dwelling which is attributable to the purpose in paragraph (4).

The purpose referred to in paragraph (3) is the purpose of funding adult social care functions exercised in F11a year beginning in the relevant period.