The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) (Amendment) Regulations 2014
In accordance with Chapter 4ZA of Part 1 of the Local Government Finance Act 1992, a referendum must be held where a local authority in England sets an excessive increase in its relevant basic amount of council tax for a financial year. Section 41 of the Local Audit and Accountability Act 2014 changed the definition of ‘relevant basic amount of council tax’ to include levies (demands for payment from levying bodies collected via council tax) in the calculation of whether or not a council tax increase is excessive. As a consequence these Regulations amend regulations 4 to 6 of the Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012 so that local authorities are only required to publish information based on a current definition of the relevant basic amount.