The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012
These Regulations make provision for the conduct of referendums held under Chapter 4ZA of Part 1 of the Local Government Finance Act 1992 (“the 1992 Act”). These Regulations only apply in relation to England. The referendums will relate to the question of whether a council tax increase set by an authority – a billing authority, a major precepting authority, or a local precepting authority – for a financial year is approved of.