The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012
These Regulations contain rules for the calculation of the council tax base, which is an amount required by the 1992 Act to be used in the calculation of the council tax by billing authorities and major precepting authorities and in the calculation of the amount of a precept payable by each billing authority to a major precepting authority. They apply to the financial years beginning on or after 1st April 2013.
Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
20 Nov 2012
—
In force
30 Nov 2012
Enabling power
The Secretary of State for Communities and Local Government, in exercise of the powers conferred by sections 31B(1), (3), (4) and (5), 34(4), 42B(1), (3),(4) and (5), 45(3), (4) and (5), 48(3) to (6), 52ZX(5), (7) and (8) and 113(1) and (2) of the Local Government Finance Act 1992, makes the following Regulations:
DocumentsOpen on legislation.gov.uk →