Regulation 9 Determination of billing authority’s council tax baseI1

Item T in section 31B(1) shall, in any case where a billing authority fails to notify its calculation for a financial year to each of the major precepting authorities concerned within the period prescribed in regulation 8, be determined by those authorities in the following manner.

In any case where the billing authority has notified its calculation to one or more of the major precepting authorities concerned, item T shall be determined as the amount so notified by each of the major precepting authorities concerned.

Subject to paragraph (5), in any other case item T shall be determined in accordance with the rules contained in regulations 3 and 4, on the basis of all the information available to the major precepting authority making the determination but, for this purpose, the relevant day in respect of a financial year is the day on which the authority calculates the relevant amount for the year for the purposes of the determination.

A major precepting authority making a determination of item T for a financial year in accordance with paragraph (3) shall have regard to, in particular,—

Where one of the major precepting authorities concerned (“the first authority”) has made a determination of item T for a financial year in accordance with paragraph (3), item T shall be determined by the other major precepting authorities concerned as the amount determined by the first authority.

In this regulation, “the major precepting authorities concerned” are any major precepting authorities which have power to issue precepts to the billing authority.