The Environment Agency (Levies) (England and Wales) Regulations 2011

Relevant council tax base

7.—(1) The relevant council tax base for a financial year for a constituent authority of a Regional Flood and Coastal Committee is—

(a) if the constituent authority is a billing authority(1) in England, the council tax base for the financial year for its levy area calculated in accordance with the 1992 Regulations;

(b) if the constituent authority is a billing authority in Wales, the council tax base for the financial year for its levy area calculated in accordance with the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995(2);

(c) if the constituent authority is a precepting authority(3), the council tax base for the financial year for its levy area determined by—

(i) calculating, in accordance with the 1992 Regulations, the council tax base for the financial year for those parts of each billing authority’s area that fall within the levy area of the precepting authority; and

(ii) adding those amounts.

(2) In this regulation—

“levy area” means that part of a constituent authority’s area that is in the area of the Regional Flood and Coastal Committee; and

“the 1992 Regulations” means the Local Authorities (Calculation of Council Tax Base) Regulations 1992(4).

(1)

Section 144 of the Local Government Finance Act 1988 provides that “billing authority” has the same meaning as in Part 1 of the Local Government Finance Act 1992.

(2)

S.I. 1995/2561, amended by S.I. 2004/3094 (W.268).

(3)

Section 144 of the Local Government Finance Act 1988 provides that “precepting authority” has the same meaning as in Part 1 of the Local Government Finance Act 1992. A lead local flood authority in Wales is not a precepting authority.

(4)

S.I. 1992/612.