Publisher's Synopsis
Despite the controversy about the future of local government finance, the community charge remains in place at least during the year 1991/92. This new edition of this book has been brought up-to-date with the substantial amendments for the financial year 1991/92. It incorporates all the recent legislative changes and new material based on experience during the first year of operation in England and Wales. The changes include the abolition of transitional relief and its replacement by a new scheme of charge reduction, substatial amendments to the categories of property affected by the charge and new billing regulations.;This book also covers such topics as: the personal community charge, the standard community charge on a second property, the collective community charge payable by the landlord of property with a moving population of residents; multipliers (the formula for calculating charges), the registration process and penalties for failing to register, who has to pay - including the liabilities of spouses and other co-owners, exemptions (for students, hospital patients, prisoners and others), collection of the charge, enforcement and appeals.
