Regulation 11 Anticipation of levies: county councils

In this regulation, “relevant precepting authority” means a local council which is a county council.

Paragraphs (3) to (6) below apply where, at the time when a relevant precepting authority estimates its expenditure under section 68(4)(a) of the 1988 Act^f1 for a financial year, the Authority has not issued to it a levy in respect of a district for that year.

A relevant precepting authority may, in estimating its expenditure under section 68(4)(a) of the 1988 Act, take into account its estimate of the amount of the levy that it expects will be issued to it by the Authority.

If the relevant precepting authority issues a precept for the year in substitution under section 71 of the 1988 Act at a time when a levy in respect of that year has not been issued to it by the Authority, and an amount was taken into account under paragraph (3) above, the relevant precepting authority shall, in estimating its expenditure under section 68(4)(a) of that Act, take into account an amount equal to that taken into account under paragraph (3) above.

If the Authority issues no levy to the relevant precepting authority in respect of a district for the year, the fact that an amount has been taken into account under paragraph (3) above does not make the relevant precepting authority liable to pay anything in respect of that district to the Authority.

Section 70(2)(b) of the 1988 Act^f2 shall apply in relation to the levy anticipated under this regulation as it applies in relation to a levy which is issued.