Legislation – The Local Authorities (Funds) (England) (Amendment) (Coronavirus) Regulations 2021

Schedule 2 to the Local Authorities (Funds) (England) Regulations 1992 (“the 1992 Regulations”) provides that where a billing authority estimates a deficit on its collection fund relating solely to council tax chargeable in the financial year beginning on 1st April 2020 (“the exceptional balance”), the billing authority must spread this deficit over the following three financial years. Schedule 2 to the 1992 Regulations also makes provision for the apportionment of the exceptional balance in each of the three years.

This instrument amends Schedule 2 to the 1992 Regulations. These amendments make provision for the apportionment of the exceptional balance for North Northamptonshire Council, West Northamptonshire Council and the West Yorkshire Combined Authority in relation to the financial years beginning on 1st April 2022 and 1st April 2023.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.