Regulation 5 Local authority notice of outcome of assessment
Subject to paragraph (5), a local authority must send to the person notice of the outcome of an assessment made in accordance with regulation 3 on or before the last day of the period of six months beginning with the day on which the notice under regulation 4 was sent.
A notice of the outcome of an assessment made in accordance with regulation 3(1) must set out—
the date of issue of the notice,
the amount of the levy due, if any,
the date by which any amount of the levy due must be paid, determined in accordance with regulation 7(1), and
the timescale for requesting a review of any of the matters set out in regulation 3(2)(b) of the Reviews and Appeals Regulations, as set out in regulation 4(1) of those Regulations.
A notice issued of the outcome of an assessment made in accordance with regulation 3(2) must set out—
the date of issue of the notice,
where the outcome of the assessment is that an additional amount or a lower amount of the levy is due, the difference in the amount as between that set out in the return, and the actual amount payable,
where the outcome of the assessment is that no additional amount of the levy is due, confirmation that the amount of the levy payable is to remain as set out in the return submitted by the person,
the date on or before which any additional amount must be paid, determined in accordance with regulation 7(1), and
the deadline for requesting a review of any of the matters set out in regulation 3(2)(b) of the Reviews and Appeals Regulations, as provided for in regulation 4(1) of those Regulations.
Subject to paragraphs (5) and (6), where the local authority fails to make the assessment by the end of the period described in paragraph (1), the local authority must, within 30 days of the last day of that period, send a notice to inform the person that no assessment will be made by the local authority and that, where relevant, the assessment made by the person under section 26 of the 2024 Act will apply.
In relation to an assessment due to be made in accordance with regulation 3(1) or (2), where paragraph (6) applies, the local authority must send notice of the outcome of the assessment as soon as reasonably practicable after the end of the period provided for in paragraph (1).
This paragraph applies where the local authority reasonably considers that it has been unable to send the notice of the outcome of the assessment within the period provided for in paragraph (1), as a result of the failure of the person subject to the assessment to co-operate with the exercise of investigatory powers under Chapter 1 of Part 5 of the 2024 Act.