Explanatory note

These Regulations amend the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (S.I. 1992/612) (“the principal Regulations”) which provide for the calculation by billing authorities and major precepting authorities in England of the council tax bases for the whole and parts of their areas.

Regulation 2 of these Regulations amends regulation 6 of the principal Regulations (calculation of billing authority’s council tax base for a part of its area) to ensure that the relevant day for the purposes of regulation 5AA is 20th December for the financial year beginning on 1 April 2004 where item TP in section 34(4) is determined in the period 21st December 2003 to 31st January 2004.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies.