text:
Citation and commencement
1
1
These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2002.
2
These Regulations shall come into force on 25th April 2002 and Part I shall take effect in accordance with paragraph (3) below.
3
Part I of these Regulations shall take effect —
a
in the case of a taxable person who is on 24th April 2002 authorised under regulation 50 of the Value Added Tax Regulations 1995 , from the first day of his next prescribed accounting period beginning after that date; and
b
in the case of any other taxable person, from 25th April 2002.
PART I
ANNUAL ACCOUNTING
2
Amend Part VII of the Value Added Tax Regulations 1995 (annual accounting) in accordance with this Part.
3
In regulation 49 —
a
for the definition of “the quarterly sum” substitute —
“the quarterly sum” means —
in the case of a taxable person who has been registered for at least 12 months —
immediately preceding the first day of his current accounting year, or
for the purposes of regulation 51, immediately preceding the first day of his transitional accounting period,
a sum equal to 25 per cent. of the total amount of VAT that he was liable to pay to the Commissioners in respect of those 12 months; or
in any other case, a sum equal to 25 per cent. of the total amount of VAT that the Commissioners are satisfied he will be liable to pay to the Commissioners in respect of the next 12 months;
;
b
in the definition of “the agreed quarterly sum”, for “20 per cent” substitute “25 per cent.”; and
c
for the definition of “the monthly sum” substitute —
“the monthly sum” means —
in the case of a taxable person who has been registered for at least 12 months —
immediately preceding the first day of his current accounting year, or
for the purposes of regulation 51, immediately preceding the first day of his transitional accounting period,
a sum equal to 10 per cent. of the total amount of VAT that he was liable to pay to the Commissioners in respect of those 12 months; or
in any other case, a sum equal to 10 per cent. of the total amount of VAT that the Commissioners are satisfied he will be liable to pay to the Commissioners in respect of the next 12 months;
.
4
In regulation 50 —
a
for paragraph (2)(a)(i) substitute —
i
where the taxable person and Commissioners agree to such payment pattern, the quarterly sum, or as the case may be the agreed quarterly sum, no later than the last working day of each of the fourth, seventh and tenth months of his current accounting year;
; and
b
omit paragraph (3).
5
In regulation 51, for paragraph (a)(i) substitute —
i
where the taxable person and Commissioners agree to such payment pattern, pay to the Commissioners by credit transfer on each relevant quarterly date the quarterly sum;
.
6
Immediately after paragraph (1) of regulation 52 insert —
1A
Paragraph (1)(a) above shall not apply where the taxable person has reasonable grounds for believing that the value of taxable supplies made or to be made by him in the period of 12 months beginning on the date of his application for authorisation will not exceed £100,000.
.
PART II
FLAT-RATE SCHEME FOR SMALL BUSINESSES
7
Immediately after Part VII (annual accounting) of the Value Added Tax Regulations 1995 insert a Part to be known as “Part VIIA — Flat-Rate Scheme For Small Businesses” as follows —
PART VIIA
FLAT-RATE SCHEME FOR SMALL BUSINESSES
Interpretation of Part VIIA
55A
1
In this Part —
“capital expenditure goods” means any goods of a capital nature but does not include any goods acquired by a flat-rate trader (whether before he is a flat-rate trader or not) —
for the purpose of resale or incorporation into goods supplied by him,
for consumption by him within one year, or
to generate income by being leased, let or hired;
“change date” has the meaning given in regulation 55J(2);
“end date” has the meaning given in regulation 55Q(2);
“flat-rate trader” means a person who is, for the time being, authorised by the Commissioners in accordance with regulation 55B(1);
“relevant purchase” has the meaning given in regulation 55C;
“start date” has the meaning given in regulation 55B(2);
“the scheme” means the flat-rate scheme for small businesses established by this Part;
“the Table” means the table set out in regulation 55K.
2
For the purposes of this Part, a person is associated with another person at any time if that other person makes supplies in the course or furtherance of a business carried on by him, and —
a
the business of one is under the dominant influence of the other, or
b
the persons are closely bound to one another by financial, economic and organisational links.
Flat-rate scheme for small businesses
55B
1
The Commissioners may, subject to the requirements of this Part, authorise a taxable person to account for and pay VAT in respect of his relevant supplies in accordance with the scheme with effect from —
a
the beginning of his next prescribed accounting period after the date on which the Commissioners are notified in writing of his desire to be so authorised, or
b
such earlier or later date as may be agreed between him and the Commissioners.
2
The date with effect from which a person is so authorised shall be known as his start date.
3
The Commissioners may refuse to so authorise a person if they consider it is necessary for the protection of the revenue that he is not so authorised.
4
A flat-rate trader shall continue to account for VAT in accordance with the scheme until his end date.
Relevant supplies and purchases
55C
1
Subject to paragraphs (3) and (5), any —
a
supply of any goods or services to,
b
acquisition of any goods from another member State by, or
c
importation of any goods from a place outside the member States by,
a flat-rate trader is a relevant purchase of his.
2
Subject to the following provisions of this regulation, any supply made by a person when he is not a flat-rate trader is not a relevant supply of his.
3
Subject to paragraph (4) below, where —
a
a supply is made to, or made by, a person at a time when he is not a flat-rate trader, and
b
the operative date for VAT accounting purposes is, by virtue of regulation 57 (cash accounting scheme), a date when he is a flat-rate trader,
that supply is a relevant supply or a relevant purchase of his, as the case may be, if otherwise it would not be by virtue of paragraph (2) above.
4
Where a person —
a
is entitled to any credit for input tax in respect of the supply to, or acquisition or importation by, him of capital expenditure goods,
b
claims any such credit, and
c
makes a supply of those capital expenditure goods,
the supply made by him is not a relevant supply of his, if otherwise it would be.
5
Where by virtue of any provision of, or made under, the Act a supply is treated as made by a flat-rate trader, whether to himself or otherwise, that supply is neither a relevant supply nor a relevant purchase of his.
Method of accounting
55D
Subject to regulation 55J below, for any prescribed accounting period of a flat-rate trader, the output tax due from him in respect of his relevant supplies shall be deemed to be the appropriate percentage of his relevant turnover for that period.
Input tax
55E
1
For any prescribed accounting period of a flat-rate trader, he is entitled to credit for input tax in respect of any relevant purchase of his of capital expenditure goods with a value, together with the VAT chargeable, of more than £2,000.
2
Where paragraph (1) above applies, the whole of the input tax on the goods concerned shall be regarded as used or to be used by the flat-rate trader exclusively in making taxable supplies.
3
Section 26B(5) of the Act shall not apply to prevent a taxable person from being entitled to credit for input tax in respect of any supply, acquisition or importation by him that is not a relevant purchase of his.
4
Nothing in this regulation gives an entitlement to credit for input tax where such entitlement is excluded by virtue of any order made under section 25(7) of the Act.
Exceptional claims for VAT relief
55F
1
This regulation applies where —
a
the first prescribed accounting period for which a taxable person is authorised to account for and pay VAT in accordance with the scheme is the first prescribed accounting period for which he is, or is required to be, registered under the Act, and
b
the taxable person makes a claim in accordance with regulation 111 (exceptional claims for VAT relief).
2
Where this regulation applies, section 26B(5) of the Act shall not apply to prevent the taxable person from being entitled to credit for input tax in relation to the matters for which he makes the claim described in paragraph (1)(b) above.
3
Where —
a
this regulation applies, and
b
the Commissioners authorise the claim described in paragraph (1)(b) above,
the whole of the input tax on the goods or services concerned shall be regarded as used or to be used by the taxable person exclusively in making taxable supplies.
Determining relevant turnover
55G
1
The Commissioners shall prescribe, in a notice published by them, three methods to determine when supplies are to be treated as taking place for the purpose of ascertaining the relevant turnover of a flat-rate trader for a particular period, as follows —
a
“the basic turnover method”, which shall be a method based on consideration for supplies taking place in a period;
b
“the cash turnover method”, which shall be a method based on the actual consideration received in a period;
c
“the retailer’s turnover method”, which shall be a method based on the daily gross takings of a retailer.
2
When exercising their power to prescribe these methods, the Commissioners shall prescribe what rules are to apply when a flat-rate trader ceases to use one of the methods and begins to use a different method.
3
In any prescribed accounting period, a flat-rate trader must use one of the methods to determine the value of his relevant turnover.
Appropriate percentage
55H
1
The appropriate percentage to be applied by a flat-rate trader for any prescribed accounting period, or part of a prescribed accounting period (as the case may be), shall be determined in accordance with paragraphs (2) to (4) below and regulations 55J and 55K.
2
For the prescribed accounting period current at his start date, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, at his start date, on reasonable grounds, to carry on —
a
in that period, or
b
if his start date is not the first day of the period, in the remainder of the period.
3
For any subsequent prescribed accounting period current at an anniversary of his start date, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, on the first day of that prescribed accounting period, on reasonable grounds, to carry on in the period.
4
For any other prescribed accounting period, if any, the appropriate percentage shall be the same as that applicable for the prescribed accounting period that was current at —
a
his start date, or
b
the most recent anniversary of his start date,
whichever is the later.
55J
1
This regulation applies where a flat-rate trader —
a
begins to carry on a new business activity, or
b
ceases to carry on an existing business activity.
2
The first day on which he —
a
carries on the new business activity, or
b
no longer carries on the existing business activity,
shall be known as “the change date”.
3
For the unelapsed portion, the appropriate percentage shall be that specified in the Table for the category of business that he is expected, at the change date, on reasonable grounds, to carry on in that period.
4
“Unelapsed portion” means that part of the prescribed accounting period in which the change date occurs starting with the change date and ending on the last day of that prescribed accounting period.
5
For any prescribed accounting period that falls between the prescribed accounting period current at the change date and the prescribed accounting period current at the next anniversary of his start date, the appropriate percentage shall be that applicable for the unelapsed portion.
6
The appropriate percentages specified in paragraphs (3) and (5) above shall be applied to the relevant turnover in the periods described.
Category of business
55K
1
Where, at a relevant date, a flat-rate trader is expected, on reasonable grounds, to carry on business in more than one category in the period concerned, paragraph (3) below shall apply.
2
The following are relevant dates —
a
for the purpose of regulation 55H(2) above, his start date;
b
for the purpose of regulation 55H(3) above, the first day of a prescribed accounting period current at an anniversary of his start date;
c
for the purpose of regulation 55J, the change date.
3
He shall be regarded as being expected, on reasonable grounds, to carry on that category of business which is expected, on reasonable grounds, to be his main business activity in that period.
4
In paragraph (3) above, his main business activity in a period is to be determined by reference to the respective proportions of his relevant turnover expected, on reasonable grounds, to be generated by each business activity expected, on reasonable grounds, to be carried on in the period.
TABLE
Category of business Appropriate percentage
Retail of food, confectionery, tobacco, newspapers or children’s clothing 5 Postal and courier services 6 Public house Agriculture not elsewhere listed 6.5 Membership organisation 7 Retail of goods not elsewhere listed Wholesale of food or agricultural products Retail of pharmaceuticals, medical goods, cosmetics or toiletries 8 Sport or recreation Retail of vehicles or fuel Wholesale not elsewhere listed Manufacture of food 8.5 Library, archive, museum or other cultural activity Printing Vehicle repair Packaging 9 Building or construction services where materials supplied Social work Agricultural services Rental of machinery, equipment, personal or household goods 9.5 Manufacture of textiles or clothing Forestry or fishing 10 Other manufacture not elsewhere listed Mining Personal and household goods repair services Photography Publishing Transport, including freight, removals and taxis Travel agency Hotels or accommodation 10.5 Advertising 11 Animal husbandry Manufacturers of fabricated metal products Investigation or security All other activity not elsewhere listed Veterinary medicine Waste and scrap dealing Estate agency or property management 11.5 Secretarial services Entertainment, excluding television, video and film production Financial services Laundry services Business services not elsewhere listed 12.5 Restaurants, takeaways or catering services 13 Hairdressing Real estate activity not elsewhere listed Computer repair services 13.5 Management consultancy Accountancy and book-keeping Architects Lawyers and legal services Computer and IT consultancy or data processing 14.5 Building or construction services where primarily only labour supplied
Admission to scheme
55L
1
A taxable person shall be eligible to be authorised to account for VAT in accordance with the scheme at any time if —
a
there are reasonable grounds for believing that —
i
the value of taxable supplies to be made by him in the period of one year then beginning will not exceed £100,000, and
ii
the total value of his income in the period of one year then beginning will not exceed £125,000,
b
he —
i
is not a tour operator,
ii
is not required to carry out adjustments in relation to a capital item under Part XV, or
iii
does not intend to opt to account for the VAT chargeable on a supply made by him by reference to the profit margin on the supply, in accordance with the provisions of any Order made under section 50A of the Act ,
c
he has not, in the period of one year preceding that time —
i
been convicted of any offence in connection with VAT,
ii
made any payment to compound proceedings in respect of VAT under section 152 of the Customs and Excise Management Act 1979 ,
iii
been assessed to a penalty under section 60 of the Act, or
iv
ceased to operate the scheme, and
d
he is not, and has not been within the past 24 months —
i
eligible to be registered for VAT in the name of a group under section 43A of the Act,
ii
registered for VAT in the name of a division under section 46(1) of the Act, or
iii
associated with another person.
2
In determining the value of a person’s taxable supplies or income for the purposes of paragraph (1)(a) —
a
any supply of goods or services that are capital assets of the business in the course or furtherance of which they are supplied, and
b
any supply of services treated as made by the recipient by virtue of section 8 of the Act (reverse charge on supplies from abroad),
shall be disregarded.
3
Notwithstanding the above, where a person has been —
a
eligible to be registered for VAT in the name of a group under section 43A of the Act,
b
registered for VAT in the name of a division under section 46(1) of the Act, or
c
associated with another person,
in the period of 24 months before the date of his application, he shall not be eligible to be authorised, unless the Commissioners are satisfied that such authorisation poses no risk to the revenue.
Withdrawal from the scheme
55M
1
Subject to paragraph (2) below, a flat-rate trader ceases to be eligible to be authorised to account for VAT in accordance with the scheme where —
a
at any anniversary of his start date, the total value of his income in the period of one year then ending is more than £150,000,
b
there are reasonable grounds to believe that the total value of his income in the period of 30 days then beginning will exceed £150,000,
c
he becomes a tour operator,
d
he intends to acquire, construct or otherwise obtain a capital item within the meaning of regulation 112(2),
e
he opts to account for the VAT chargeable on a supply made by him by reference to the profit margin on the supply, in accordance with the provisions of any Order made under section 50A of the Act,
f
he becomes —
i
eligible to be registered for VAT in the name of a group under section 43A of the Act,
ii
registered for VAT in the name of a division under section 46(1) of the Act, or
iii
associated with another person,
g
he opts to withdraw from the scheme, or
h
his authorisation is terminated in accordance with regulation 55P below.
2
A flat-rate trader does not cease to be eligible to be authorised by virtue of paragraph (1)(a) above if the Commissioners are satisfied that the total value of his income in the period of one year then beginning will not exceed £125,000.
3
In determining the value of a flat-rate trader’s income for the purposes of paragraphs (1)(a) and (b) and (2) above, any supply of goods or services that are capital assets of the business in the course or furtherance of which they are supplied, shall be disregarded.
Notification
55N
1
Where for any prescribed accounting period the appropriate percentage to be applied by a flat-rate trader in accordance with regulation 55H(3) differs from that applicable for the previous prescribed accounting period, he shall notify the Commissioners of that fact within 30 days of the first day of the prescribed accounting period current at the anniversary of his start date.
2
Where regulation 55J applies to a flat-rate trader he shall notify the Commissioners of —
a
that fact,
b
the change date, and
c
the appropriate percentages to be applied in each respective part of the prescribed accounting period current at the change date,
within 30 days of the change date.
3
Where any of sub-paragraphs (a) to (g) of regulation 55M(1) apply, the flat-rate trader shall notify the Commissioners of that fact within 30 days.
4
Any notification required by this regulation shall be given in writing.
Termination by the Commissioners
55P
The Commissioners may terminate the authorisation of a flat-rate trader at any time if —
a
they consider it necessary to do so for the protection of the revenue, or
b
a false statement was made by, or on behalf of, him in relation to his application for authorisation.
Date of withdrawal from the scheme
55Q
1
The date on which a flat-rate trader ceases to be authorised to account for VAT in accordance with the scheme shall be —
a
where regulation 55M(1)(a) applies —
i
in the case of a person who is authorised in accordance with regulation 50(1) (annual accounting scheme), the end of the prescribed accounting period in which the relevant anniversary occurred, or the end of the month next following, whichever is the earlier, or
ii
in all other cases, the end of the prescribed accounting period in which the relevant anniversary occurred,
b
where regulation 55M(1)(b) applies, the beginning of the period of 30 days in question,
c
where regulation 55M(1)(c), (d), or (f) applies, the date the event occurred,
d
where regulation 55M(1)(e) applies, the beginning of the prescribed accounting period for which he makes the election described by that provision,
e
where regulation 55M(1)(g) applies, the date on which the Commissioners are notified in writing of his decision to cease using the scheme, or such earlier or later date as may be agreed between them and him, and
f
where regulation 55M(1)(h) applies, the date of issue of a notice of termination by the Commissioners or such earlier or later date as may be directed in the notification.
2
The date with effect from which a person ceases to be so authorised shall be known as his end date.
Self-supply on withdrawal from scheme
55R
1
This regulation applies where —
a
a person continues to be a taxable person after his end date,
b
for any prescribed accounting period for which he was a flat-rate trader, he was entitled to, and claimed, credit for input tax in respect of any capital expenditure goods, and
c
he did not, whilst he was a flat-rate trader, make a supply of those goods.
2
Where this regulation applies, those goods shall be treated for the purposes of the Act as being, on the day after his end date, both supplied to him for the purpose of his business and supplied by him in the course or furtherance of his business.
3
The value of a supply of goods treated under paragraph (2) above as made to or by a person shall be determined as though it were a supply falling within paragraph 6(1) of Schedule 6 to the Act.
Adjustments in respect of stock on hand at withdrawal from scheme
55S
1
This regulation applies where —
a
a person continues to be a taxable person after his end date,
b
at his end date, he has stock on hand in respect of which he is not entitled to credit for input tax, and
c
the value of the stock on hand referred to in sub-paragraph (b) above exceeds the value of his stock on hand in respect of which he was entitled to credit for input tax, at his start date.
2
Where this regulation applies, the taxable person, for the prescribed accounting period following that in which his end date falls, is entitled to credit for input tax in respect of his stock on hand in such amount as may be determined in accordance with a notice published by the Commissioners.
Amendment by notice
55T
The Commissioners may vary the terms of any method prescribed by them for the purposes of regulations 55G or 55S by publishing a fresh notice or publishing a notice that amends an existing notice.
Reverse charges
55U
Section 8 of the Act (reverse charge on supplies from abroad) shall not apply to any relevant supply or relevant purchase of a flat-rate trader.
Bad debt relief
55V
1
This regulation applies where —
a
a person has made a relevant supply,
b
he has used the cash turnover method to determine the value of his relevant turnover for the prescribed accounting period in which the relevant supply was made,
c
he has not accounted for and paid VAT on the supply,
d
the whole or any part of the consideration for the supply has been written off in his accounts as a bad debt, and
e
a period of 6 months (beginning with the date of the supply) has elapsed.
2
Where this regulation applies —
a
section 36 of the Act (bad debts) and any regulations made thereunder shall apply as if the conditions set out in subsection (1) of that section are satisfied, and
b
the amount of refund of VAT to which the person is entitled under that section shall be the VAT chargeable on the relevant supply described in paragraph (1) above less the flat-rate amount.
3
In paragraph (2)(b) above, the flat-rate amount is —
A × B
where —
A is the appropriate percentage applicable for the prescribed accounting period, or part thereof, in which the relevant supply was made, and
B is the value of the relevant supply together with the VAT chargeable thereon.
.
8
In Part VIII of the Value Added Tax Regulations 1995 (cash accounting), immediately after regulation 57 insert —
57A
1
A person shall not account for VAT in accordance with the scheme in respect of any relevant supplies or relevant purchases of his.
2
In this regulation, “relevant supplies” and “relevant purchases” have the same meanings as in Part VIIA (flat-rate scheme for small businesses).
.
9
In Part IX of the Value Added Tax Regulations 1995 (supplies by retailers) —
a
immediately before the definition of “notice” insert —
“flat-rate trader” has the meaning given in regulation 55A;
;
b
immediately after regulation 69, insert-
69A
No retailer may use a scheme at any time for which he is a flat-rate trader.
; and
c
in regulation 71, make the existing provision paragraph (1) and after it insert —
2
Paragraph (1) shall not apply where a retailer ceases to operate a scheme solely because he becomes a flat-rate trader.
.
M. J. Eland
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
24th April 2002


type: legislation

jurisdiction: UK

text:
1
This Order may be cited as the Mobile Telephones (Re-programming) Act 2002 (Commencement) Order 2002.
2
Sections 1 and 2 of the Mobile Telephones (Re-programming) Act 2002 shall come into force on 4th October 2002.
John Denham
Minister of State
Home Office
5th September 2002


text:
Citation and commencement
1
These Regulations may be cited as the Education Maintenance Allowance (Pilot Areas) (Amendment) Regulations 2002 and shall come into force on 19th August 2002.
Amendment of Education Maintenance Allowance (Pilot Areas) Regulations 2001
2
The Education Maintenance Allowance (Pilot Areas) Regulations 2001 shall be amended as follows.
3
In regulation 2(1) (Interpretation) —
a
for paragraphs (a) and (b) of the definition of “vulnerable student” there shall be substituted the following —
a
is at any time during a relevant period in the opinion of the local authority estranged from his parents, or has at any time been in receipt of any of the allowances specified in regulations 8, 9, 10 or 11 while being so estranged, but has later reconciled with his parents,
b
is pregnant at any time during a relevant period, or has at any time been in receipt of any of the allowances specified in regulations 8, 9, 10 or 11 while she was pregnant, whether or not as a result of that pregnancy she became, or continued to be, a parent to whom child benefit is paid under Part IX of the 1992 Act,
b
for paragraph (g) of the definition of “vulnerable student” there shall be substituted the following —
g
has not, by the end of the student’s final school year, achieved NVQ level 1, GNVQ level 1 or more than one GCSE pass at grade A-C or obtained any qualifications of a higher standard,
4
In regulation 2 for paragraph (6) there shall be substituted the following paragraph —
6
Any reference in these Regulations to the student’s final school year is a reference to the academic year in which the student reached the age of 16.
5
In regulation 6(1) for paragraph (a) there shall be substituted the following paragraph —
a
that —
i
where the relevant area is the area of an authority specified in Part I of the Schedule, the student’s final school year was the 1998–1999, 1999–2000, 2000–2001 or 2001–2002 academic year,
ii
where the relevant area is the area of an authority specified in Part II of the Schedule (or the wards in East Lancashire specified in paragraph (b) of the definition of “relevant area”), the student’s final school year was the 1999–2000, 2000–2001 or 2001–2002 academic year;
.
Margaret Hodge
Minister of State,
Department for Education and Skills
16th July 2002


text:
Citation, commencement and interpretation
1
1
This Order may be cited as the South Yorkshire Metropolitan Ambulance and Paramedic Service National Health Service Trust (Change of Name) Order 2002 and shall come into force on 19th July 2002.
2
In this Order —
“ the Order ” means the South Yorkshire Metropolitan Ambulance and Paramedic Service National Health Service Trust (Establishment) Order 1991 ;
“ the trust ” means the National Health Service Trust established by the Order.
Change of name of NHS trust and transitional provisions
2
1
The trust shall be called the South Yorkshire Ambulance Service National Health Service Trust instead of the South Yorkshire Metropolitan Ambulance and Paramedic Service National Health Service Trust, and accordingly in article 1 of the Order in the definition of “the trust”, and in article 2 of the Order, for “South Yorkshire Metropolitan Ambulance and Paramedic Service” there shall be substituted “South Yorkshire Ambulance Service”.
2
The change of name effected by paragraph (1) shall not —
a
affect any right or obligation of any person; or
b
be taken as invalidating any instrument (whether made before, on or after the day on which this Order comes into force) which refers to the trust by its previous name,
and all instruments and other documents which refer to the trust under its previous name shall be construed as referring to it under its new name.
Signed by authority of the Secretary of State for Health
Jacqui Smith
Minister of State,
Department of Health
9th July 2002


text:
Citation and commencement
1
These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2002 and shall come into force on 22nd February 2002.
Amendment of Demand Notices regulations
2
1
Schedule 2 to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 is amended, in relation to demand notices served by an English billing authority with respect to financial years beginning on or after 1st April 2002, as follows.
2
For the Explanatory Notes set out in paragraph 6 of Part I of that Schedule there is substituted —
EXPLANATORY NOTES
Non-Domestic Rates
The non-domestic rates, or business rates, collected by local councils are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services. Except in the City of London where special arrangements apply, the rates are pooled by central government and redistributed to local councils according to the number of people living in the area. This money, together with revenue from council taxpayers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by your local council and other local authorities in your area.
Rateable Value
Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value which is normally set by the valuation officers of the Valuation Office Agency ( VOA ), an Agency of the Inland Revenue. It draws up and maintains a full list of all rateable values, which are available on their website at www.voa.gov.uk. The rateable value of your property will be shown on the front of this bill. The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that came into effect on 1 April 2000, this date was set as 1 April 1998.
The valuation officer has to maintain the list and may alter the value if he or she believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) can also appeal against the value shown in the list if they believe it is wrong. Further information on the grounds for making an appeal, and on how to make one, can be found on the VOA website at www.voa.gov.uk or from your local valuation office.
The effect of successful appeals against values shown in the rating list that came into force on 1 April 2000 will normally be backdated to the beginning of the financial year in which they are made, although there are exceptions to this. Further information about these arrangements may be obtained on the DTLR website at www.local-regions.dtlr.gov.uk/rev2000/leaflet.
National Non-Domestic Rating Multiplier
The local council works out the Business Rates bill by multiplying the rateable value of the property by the multiplier or “poundage” which the Government sets from 1 April each year for the whole of England. The Government normally changes the multiplier every year to move in line with inflation. By law, the multiplier cannot go up by more than the rate of inflation, except in the year of a revaluation when it is set at a level which will keep the total amount raised in rates after the revaluation the same as before, plus inflation for that year. The current multiplier will be shown on the front of this bill.
Transitional Arrangements
Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount by which a bill may rise following a revaluation. To help pay for the limits on increases in bills after a revaluation, there also have to be limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the multiplier).
The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after the revaluation date, transitional arrangements will not normally apply to the part of a bill that applies to any increase in rateable value due to those changes. Further information about transitional arrangements may be obtained from [insert name of billing authority] or on the DTLR website at www.local-regions.dtlr.gov.uk/rev2000/leaflet.
Any transitional adjustments will be shown on the front of this bill.
Unoccupied Property Rating
In general, there will be no Business Rates to pay for the first three months that a property is empty. After that, an empty property rate of 50 per cent of the bill that would have been due on the occupied property will be payable. Industrial buildings, listed buildings and small properties with rateable values of less than £1900, pay no empty property rates even after the first three months have expired.
Charitable and Discretionary Relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80 per cent of the bill. Local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. They can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.
Rate relief for new, non-agricultural business on previously agricultural land or buildings
Rate relief is available for businesses with rateable values of up to £6000, where the business is set up on previously agricultural land or buildings. Subject to certain conditions, the business will get a 50 per cent reduction in the rates bill for up to five years. Local councils have discretion to give further relief on the remaining bill on such property.
Rating advisers
Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors ( RICS — website www.rics.org.uk ) and the Institute of Revenues Rating and Valuation ( IRRV — website www.irrv.org.uk ) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.
.
3
For the note headed “Rural rate relief” set out in paragraph (b) of Part IA of that Schedule there is substituted —
Rate relief for businesses in rural areas
Certain types of business in rural villages, with a population below 3000 may qualify for rate relief of 50 per cent. Businesses that qualify for this relief are the sole general store and the sole post office in the village, provided it has a rateable value of up to £6000; any food shop with a rateable value of up to £6000; and the sole pub and the sole petrol station in the village provided it has a rateable value of up to £9000. Local councils have discretion to give further relief on the remaining bill on such property.
The local council may decide to give up to 100 per cent relief to any other business in such a rural village, with a rateable value of up to £12,000, if it is satisfied that the business is of benefit to the community and having regard to the interests of its council taxpayers.
.
4
For the Explanatory Notes set out in paragraph 3 of Part II of that Schedule there is substituted —
EXPLANATORY NOTES
Non-Domestic Rates
The non-domestic rates, or business rates, collected by local councils are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services. Except in the City of London where special arrangements apply, the rates are pooled by central government and redistributed to local councils according to the number of people living in the area. This money, together with revenue from council taxpayers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by your local council and other local authorities in your area.
Special arrangements for the City of London
As indicated above, because of its special circumstances — notably its very small resident population — the Common Council of the City of London can set its own rate and retain part of the proceeds to help pay for the services it provides. It may set this rate, subject to certain constraints, at a higher or lower level than the rate which applies outside the City of London. The amount it must pay into the central pool (as described above) is reduced by the amount which the Government believes is reasonable for it to retain. These arrangements ensure that the City of London ratepayers and council taxpayers each bear an appropriate share of the cost of providing the services which benefit them.
The City of London Rating Multiplier
The non-domestic rating multiplier for the City of London is the rate which the Common Council levies on each pound of rateable value in order to raise the amount which it is required to pay into the central pool, and the amount which it retains to pay for its own services.
Rateable Value
Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value which is normally set by the valuation officers of the Valuation Office Agency (VOA), an Agency of the Inland Revenue. It draws up and maintains a full list of all rateable values, which are available on their website at www.voa.gov.uk . The rateable value of your property will be shown on the front of this bill. The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that came into effect on 1 April 2000, this date was set as 1 April 1998.
The valuation officer has to maintain the list and may alter the value if he or she believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) can also appeal against the value shown in the list if they believe it is wrong. Further information on the grounds for making an appeal, and on how to make one, can be found on the VOA website at www.voa.gov.uk or from your local valuation office.
The effect of successful appeals against values shown in the rating list that came into force on 1 April 2000 will normally be backdated to the beginning of the financial year in which they are made, although there are exceptions to this. Further information about these arrangements may be obtained from your local valuation officer or on the DTLR website at www.local-regions.dtlr.gov.uk/rev2000/leaflet.
Transitional Arrangements
Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these by limiting the amount by which a bill may rise following a revaluation. To help pay for the limits on increases in bills after a revaluation, there also have to be limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the mulitplier).
The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after the revaluation date, transitional arrangements will not normally apply to the part of a bill that applies to any increase in rateable value due to those changes. Further information about transitional arrangements may be obtained from [insert name of billing authority] or on the DTLR website at www.local-regions.dtlr.gov.uk/rev2000/leaflet.
Any transitional adjustments will be shown on the front of this bill.
Unoccupied Property Rating
In general, there will be no Business Rates to pay for the first three months that a property is empty. After that, an empty property rate of 50 per cent of the bill that would have been due on the unoccupied property will be payable. Industrial buildings, listed buildings and small properties with rateable values of less than £1900, pay no empty property rates even after the first three months have expired.
Charitable and Discretionary Relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80 per cent of the bill. Local councils have discretion to give further relief on the remaining bill.
Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. They can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.
Rate relief for new, non-agricultural business on previously agricultural land or buildings.
Rate relief is available for businesses with rateable values of up to £6000, where the business is set up on previously agricultural land or buildings. Subject to certain conditions the business will get a 50 per cent reduction in the rates bill for up to five years. Local councils have discretion to give further relief on all or part of the remaining bill on such property.
Rating advisers
Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors (RICS — website www.rics.org.uk ) and the Institute of Revenues Rating and Valuation (IRRV — website www.irrv.org.uk ) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contracts.
.
Revocations and savings
3
1
Subject to paragraph (2), the provisions set out in the Schedule are revoked.
2
Paragraph (1) does not affect demand notices with respect to financial years beginning before 1st April 2002.
Signed by the authority of the Secretary of State for Transport, Local Government and the Regions
Nick Raynsford
Minister of State,
Department for Transport, Local Government and the Regions
31st January 2002


text:
Citation, commencement and interpretation
1
These Regulations may be cited as the Education (School Performance Information) (England) (Amendment) Regulations 2002 and shall come into force on 22nd August 2002.
Amendment of the Education (School Performance Information) (England) (Regulations) 2001
2
The Education (School Performance Information) (England) Regulations 2001 shall be amended in accordance with regulations 3 to 13 of these Regulations.
3
In regulation 2(1), in the definition of “assessment”, before “a CTC” there shall be inserted the words “an Academy or” .
4
After regulation 7 there shall be inserted —
Provision of information about third key stage assessment results to the Secretary of State
7A
The governing body of every maintained secondary school and the proprietor of every Academy or CTC shall, within two weeks of receiving a written request from the Secretary of State, provide him with the information for the reporting school year referred to in Schedule 2A.
.
5
In regulation 10, the words “, except a middle deemed secondary school,” shall be omitted.
6
In regulation 14(2), before “CTC” there shall be inserted —
a
on the first occasion that it occurs, the words “Academy or”;
b
on the second occasion that it occurs, the words “an Academy or”.
7
1
In regulation 16(4), after “secondary school” there shall be inserted —
except that this requirement shall not apply, in respect of paragraph 8 of Schedule 6, in relation to a school which has ten or fewer pupils at or near the end of the final year of the second key stage
.
2
In regulation 16(5), for “a special school” there shall be substituted —
that this requirement shall not apply in relation to a special school or, in respect of paragraph 8 of Schedule 6, a school which has ten or fewer registered pupils at or near the end of the final year of the second key stage
.
3
In regulation 16(6), sub-paragraph (d)(ii) shall be omitted.
8
After Schedule 2 there shall be inserted as Schedule 2A the Schedule set out as Schedule 1 to these Regulations.
9
1
After paragraph 2(c) of Schedule 3, there shall be inserted —
; and
except where the pupil is registered at an independent school other than an Academy or a CTC, the level of the National Curriculum level scale achieved by the pupil in the third key stage as determined by the results of NC tests in any of the school years preceding the reporting school year
.
2
In paragraph 6 of Schedule 3, before “17” there shall be inserted “16,”.
3
Paragraph 8 of Schedule 3 shall be omitted.
10
1
In the heading to Schedule 5, the words “(EXCLUDING MIDDLE DEEMED SECONDARY SCHOOLS)” shall be omitted.
2
In Schedule 5, before “CTC” each time it occurs there shall be inserted the words “an Academy or”.
3
In paragraph 3 of Schedule 5, before “17” there shall be inserted “16,”.
4
After paragraph 10(c) of Schedule 5, the word “or” shall be omitted.
5
After paragraph 10(d) of Schedule 5, there shall be inserted the following sub-paragraphs —
e
science;
f
mathematics and computing;
g
business and enterprise; or
h
engineering,
.
6
After paragraph 10 of Schedule 5, there shall be inserted the following paragraphs —
11
The number of registered pupils at or near the end of the final year of the third key stage who have special educational needs.
12
The number of registered pupils aged 13.
.
11
In paragraph 2(2) of Schedule 7, after “information” there shall be inserted the words “, as appropriate,”.
12
For Schedule 8 there shall be substituted the Schedule set out as Schedule 2 to these Regulations.
13
In Schedule 9, for paragraph 4 there shall be substituted —
4
Where the pupil has special educational needs —
a
which stage of the five stage scale referred to in “the Code of Practice on the Identification and Assessment of Special Educational Needs” issued on 25th May 1994 under section 158 of the Education Act 1993 applies to him; or
b
which SEN provision type forming part of the graduated approach adopted pursuant to “the Special Educational Needs Code of Practice” issued on 3rd December 2001 under section 313 of the 1996 Act is being made for him
.
David Miliband
Minister of State
Department for Education and Skills
30th July 2002


text:
Title, application, commencement and cessation
1
— This Order may be cited as the Disease Control (Interim Measures) (England) (No. 2) Order 2002; it applies to England, shall come into force on 6th September 2002 and shall cease to have effect on 1st February 2003.
Interpretation
2
— In this Order —
“animals” means cattle (excluding bison and yak), deer, goats, sheep and swine;
“ the Act ” means the Animal Health Act 1981;
“approved disinfectant” means a disinfectant listed in Schedule 1 to the Diseases of Animals (Approved Disinfectants) Order 1978 , as being approved for use in respect of Foot-and-Mouth Orders;
“breeding isolation facility” has the meaning assigned to it in article 3(3)(g)(i);
“ Cattle Identification Regulations ” means the Cattle Identification Regulations 1998 ;
“cattle passport” has the meaning it is given in the Cattle Identification Regulations save that it shall not include a calf passport as defined in those Regulations;
“collecting centre” means premises used for the intermediate reception of animals intended to be moved elsewhere and includes any place used, whether as a market or otherwise, for the sale or trading of animals but only where the animals being sold or traded are intended for immediate slaughter thereafter;
“controlled area order” means any declaratory order made under article 30 of the Foot-and-Mouth Disease Order 1983 ;
“ CPH number” means the county parish holding number assigned from time to time to any premises or part of any premises by the Department for Environment, Food and Rural Affairs;
“disinfect” means disinfect with an approved disinfectant;
“hunting” means the use of hounds, beagles or other dogs for the purpose of hunting or coursing any deer, fox, mink, hare or rabbit or for hunting any drag or other trail;
“individual identification number” has the same meaning as in the Sheep and Goats Identification and Movement (Interim Measures) (England) Order 2002 ;
“keeper” means any person having care and control of animals even on a temporary basis and includes, for the purposes of article 6(6)(a), any person transporting the animals;
“land” includes common or unenclosed land;
“premises” includes land, with or without buildings;
“registered right of common” means a right of common registered under the Commons Registration Act 1965 or a right of common which is exempt from such registration but which is registered, designated, attached, or otherwise recognised, continued or preserved under and in accordance with any of the New Forest Acts 1854, 1949, 1964 and 1970, the Epping Forest Acts 1878 and 1880 or the City of London (Various Powers) Act 1977 or any like right or permission exercised in the Forest of Dean;
“qualified veterinary surgeon” means a fellow or member of the Royal College of Veterinary Surgeons;
“S Mark” has the same meaning as in the Sheep and Goats Identification and Movement (Interim Measures) Order 2002;
“Scottish Ministers” has the meaning it is given in section 44 of the Scotland Act 1998 ;
“slaughterhouse” has the meaning it is given in the Fresh Meat (Hygiene and Inspection) Regulations 1995 ;
“sole occupancy group” means any group of premises in relation to which an authority has been issued by the Secretary of State permitting movements between each of the premises in the group;
“tack land” means land on to which animals belonging to another have been taken to be fed or pastured for reward by an agister; and
“veterinary treatment” includes, in the case of goats, the collection of semen.
Restrictions on the movement of animals
3
1
Subject to the following provisions of this article, no person shall move an animal from any premises (in this article referred to as the “premises of origin”) unless the following requirements are met
a
the movement is made under the authority of a licence issued by the Secretary of State or an inspector and in accordance with the conditions thereof; and
b
no animal has been moved on to the premises of origin (or other premises in the same sole occupancy group) during the period of 20 days before the day on which the first mentioned animal is to be moved (such period being referred to in this article as “the standstill period”).
2
The requirement contained in paragraph (1)(b) shall not apply —
a
if the premises of origin are a market, collecting centre, artificial insemination centre, or place for veterinary treatment;
b
if the movement is —
i
of a pig —
aa
as referred to in article 8(3)(b) of the Pigs (Records, Identification and Movement) Order 1995 ; or
bb
to a market for pigs intended for immediate slaughter;
ii
of an animal direct to a slaughterhouse, or to a collecting centre for animals intended for immediate slaughter, provided that in the latter case —
aa
the collecting centre premises have not been and will not be used on the same day for a show or exhibition or for the sale or trading of animals otherwise than for immediate slaughter; and
bb
all animals moved to the collecting centre are moved from there direct to a slaughterhouse;
iii
of a calf less than 30 days old (for which a cattle passport has been issued and to which ear tags have been applied in accordance with article 3(3) of the Cattle Identification Regulations) from premises of origin which are either the premises on which the calf was born or other premises in the same sole occupancy group, save that this exemption shall not apply if —
aa
any animal has been moved during the standstill period direct from a market on to the premises of origin or other premises in the same sole occupancy group;
bb
the calf is being moved to a collecting centre or market; or
cc
the calf is being moved to a show or exhibition;
iv
of a lamb or kid less than 7 days old from premises of origin which are either the premises on which it was born or other premises in the same sole occupancy group to any other premises not more than 10 kilometres by road from the premises of origin, where this is for the purpose of fostering that lamb or kid;
v
the return from tack land of a sheep to the premises from which it was originally moved or to other premises in the same sole occupancy group provided that the tack land was managed separately from and had a different CPH number from the remainder of any premises of which it was a part at all times during the period the sheep was there;
vi
of an animal between premises in a sole occupancy group in accordance with an authority issued by the Secretary of State;
vii
of an animal to a show or exhibition from another show or exhibition;
viii
of an animal to a show or exhibition, otherwise than from another such event or in the circumstances referred to in paragraph (x), provided it has been isolated for the 20 days preceding the day of the movement from all other animals on the premises of origin and any other premises in the same sole occupancy group and has been identified, marked or tagged —
aa
in the case of cattle in accordance with the requirements of the Cattle Identification Regulations;
bb
in the case of a sheep or goat with an individual identification number; or
cc
in the case of a deer in accordance with the requirements of the Tuberculosis (Deer) Order 1989 ;
ix
of an animal to a show or exhibition from premises to which it has been moved from another show or exhibition, providing no other animal has been moved onto those premises (or other premises in the same sole occupancy group) during the period of 20 days before the day on which the first mentioned animal is to be moved;
x
of an animal from a show or exhibition to anywhere other than another show or exhibition provided that for the 20 days following the movement from the show or exhibition
aa
it is not moved from the new premises except to another show or exhibition; and
bb
while on the new premises is isolated from all other animals;
xi
of cattle from premises of origin in circumstances where —
aa
the only movement of animals on to the premises of origin has been of a calf less than 30 days old brought from the premises on which it was born or from other premises in the same sole occupancy group;
bb
the premises of origin are authorised to be used as a specialist calf rearing unit by a notice issued by a veterinary inspector or the Secretary of State; and
cc
the cattle to be moved have been issued with cattle passports and tagged in accordance with the Cattle Identification Regulations;
xii
of an animal for direct export or to a collecting centre or assembly centre approved under regulation 12(2) of the Animal and Animal Products (Import and Export) (England and Wales) Regulations 2000 prior to such export;
xiii
of an animal which has been imported into the United Kingdom direct to any premises from its point of entry into the United Kingdom;
xiv
of an animal between land over which the owner or keeper of the animal has a registered right of common and —
aa
premises occupied by the owner or keeper of the animal and in relation to which the registered right of common is customarily exercised; or
bb
premises occupied by any other person who has a registered right of common over that land and in relation to which the registered right of common is customarily exercised;
xv
of an animal between premises occupied by the owner or keeper of the animal and in relation to which a registered right of common over land is customarily exercised and premises occupied by any other person who has a registered right of common over that land and in relation to which the registered right of common of that other person is customarily exercised;
xvi
of pigs, cattle, or sheep to an artificial insemination centre, provided, in the case of sheep, that they have been isolated for the 20 days preceding the movement from all other animals on the premises of origin and any other premises linked to them in a sole occupancy group;
xvii
of pigs, sheep, goats, cattle or deer to a place for veterinary treatment provided (except in the case of pigs) that the animals will be isolated from all other animals there whilst the treatment is carried out;
xviii
of a bull or ram or a deer of either sex, otherwise than from a market, for breeding purposes, provided it is identified, marked or tagged —
aa
in the case of a bull in accordance with the requirements of the Cattle Identification Regulations;
bb
in the case of a ram with an individual identification number; or
cc
in the case of a deer in accordance with the requirements of the Tuberculosis (Deer) Order 1989,
and, in the case of a ram, has been isolated for the 20 days before the movement from all other animals on the premises of origin and any other premises linked to them in a sole occupancy group and provided further that immediately following the arrival of the bull, deer or ram at the premises to which it is moved, its owner or keeper signs a declaration that it is to be used for breeding purposes;
xix
of a goat of either sex, otherwise than from a market, for breeding purposes where the goat is identified with an individual identification number provided —
aa
it has been isolated for the 20 days before the movement from all other animals on the premises of origin and any other premises in the same sole occupancy group; or
bb
if it has been isolated on the premises of origin for less than that 20 day period, it is moving to other premises where it had previously been sent for breeding purposes and from which it was returned immediately prior to being so isolated,
and provided further that a declaration is signed by its owner or keeper immediately following its arrival at the premises to which it is moved that the goat has been moved for breeding purposes;
xx
of sheep returning from premises to which they were moved solely for the purposes of taking part in a sheep dog trial there; or
xxi
of an animal being moved to a laboratory for diagnostic tests to be carried out to ascertain whether the animal is affected by or has been exposed to a disease; or
c
if a permit disapplying the standstill period has been issued by a veterinary inspector in relation to the movement.
3
For the purposes of paragraph (1)(b) no account shall be taken of the movement on to the premises of origin or other premises in the same sole occupancy group of —
a
a pig —
i
which is being returned to those premises from a place to which it had been moved for breeding, an artificial insemination centre or a place to which it had been moved for veterinary treatment provided it is isolated for 20 days after the date of its return from all other animals; or
ii
where that movement is as referred to in article 8(3)(b) of the Pigs (Records, Identification and Movement) Order 1995;
b
an animal which is being moved to those premises direct from an exhibition or show provided that —
i
the animal is isolated in accordance with the requirements of sub-paragraph (2)(b)(x)(bb); and
ii
the attendance of the animal at that exhibition or show has been notified to the local authority;
c
a bull or a deer of either sex for breeding purposes, provided it has not come from a market, has been identified, marked or tagged —
i
in the case of a bull in accordance with the requirements of the Cattle Identification Regulations; or
ii
in the case of a deer in accordance with the requirements of the Tuberculosis (Deer) Order 1989,
and provided further that its owner or keeper signs a declaration immediately after its arrival that it has been moved for breeding purposes;
d
a ram for breeding purposes which has not come from a market provided —
i
it has been identified with an individual identification number;
ii
a declaration that it has been moved for breeding purposes is signed by its owner or keeper immediately after its arrival at those premises; and
iii
either no animals have been moved on to the premises from which it has come or other premises linked with them in a sole occupancy group during the 20 day period preceding the day of the movement or the ram has been isolated during that period from all other animals on such premises;
e
a goat of either sex for breeding purposes which has not come from a market, which has been identified with an individual identification mark provided —
i
no animals have been moved onto the premises from which it has come or other premises linked with them in a sole occupancy group during the 20 day period preceding the day of the movement;
ii
the goat has been isolated throughout that period from all other animals on such premises; or
iii
the goat has been isolated from all other animals on such premises since being returned there from the premises of origin less than 20 days previously following a previous attempt at breeding,
and provided further that its owner or keeper has signed a declaration immediately after its arrival at those premises that the goat has been so moved for breeding purposes;
f
a goat of either sex which is being returned to those premises from a place to which it had been moved for breeding purposes provided it is isolated from all other animals there for 20 days after the date of its return unless it is sent back to that place for a further attempt at breeding having been so isolated since the date of its return;
g
any sheep or cattle which are intended to be used for breeding purposes to be carried out before 1st February 2003 or the expiry of one month from the date of the movement, whichever is the later provided —
i
the sheep or cattle are moved immediately on their arrival at those premises and without coming into contact with any other animals already there into an isolation facility in respect of which all the requirements specified in paragraph (9) are met or are capable of being met at the applicable time (a “breeding isolation facility”) and are kept in that breeding isolation facility either —
aa
until the expiry of a period ending at the start of the 21st day after the day of their arrival; or
bb
if any other animal, other than any from those premises or other premises in the same sole occupancy group with which any of the cattle or sheep are to breed, is moved into the facility during that period, for a period expiring 20 days after the day on which that other animal is moved into the facility;
ii
during the entire period in which the sheep or cattle are kept in the breeding isolation facility pursuant to sub-paragraph (i) all the requirements specified in paragraph (9) are met or are observed at all applicable times;
iii
the sheep or cattle are identified —
aa
in the case of rams with an individual identification number [or S Mark];
bb
in the case of ewes with an individual identification mark or a clearly visible paint mark of a colour and design of sufficient distinctness to enable them to be readily differentiated from all other sheep on the premises including any others already in the breeding isolation facility; and
cc
in the case of cattle of either sex, in accordance with the requirements of the Cattle Identification Regulations;
iv
a declaration is signed by or on behalf of their owner or keeper immediately after their arrival that they are to be kept solely for breeding purposes during the period before 1st February 2003 or the expiry of one month from the date of the movement, whichever is the sooner;
v
any other animals which —
aa
are being kept in the breeding isolation facility when the sheep or cattle arrive, whether this is pursuant to this provision or otherwise; or
bb
which are moved into that facility from elsewhere on those premises on or after the arrival of the sheep or cattle,
are also kept in the breeding isolation facility until the expiry of 20 days from the date of the arrival of the sheep or cattle, irrespective of whether any other period during which those other animals would otherwise be required to be kept in that facility would expire during those 20 days;
vi
the cattle or sheep, together with any other animals referred to in paragraph (v)(aa), are inspected and, if necessary, examined for any signs of disease by a qualified veterinary surgeon during the period beginning with the fourteenth day after the day of their arrival and ending with the twentieth day thereafter;
vii
the qualified veterinary surgeon who has carried out the inspection and examination referred to in sub-paragraph (vi) signs a declaration confirming he has carried out that inspection and examination;
viii
no notice has been issued under paragraph (10) in respect of a facility intended to be used as a breeding isolation facility at those premises apart from any such notice which has been revoked under paragraph (11);
h
a ram or bull which has been returned unsold from a market to which it had been sent to be sold for breeding purposes provided —
i
the ram or bull is moved immediately on its arrival at those premises and without coming into contact with any other animals already there into a breeding isolation facility and is kept in that breeding isolation facility either —
aa
until the expiry of a period ending at the start of the 21st day following the day of its return; or
bb
if any other animal, other than one from the same premises or other premises in the same sole occupancy group with which the ram or bull is to breed, is moved into those facility during that period, until the expiry of 20 days after the day that other animal is moved into the facility;
ii
during the entire period in which the ram or bull is kept in the breeding isolation facility pursuant to sub-paragraph (i) all the requirements specified in paragraph (9) are met or observed at all applicable times;
iii
the ram or bull is identified —
aa
in the case of a ram with an individual identification number; and
bb
in the case of a bull, in accordance with the requirements of the Cattle Identification Regulations;
iv
any other animal which —
aa
is being kept in the breeding isolation facility when the ram or bull returns, whether this is pursuant to this provision or otherwise; or
bb
which is moved into that facility from elsewhere on the same premises or other premises in the same sole occupancy group on or after the return of the ram or bull,
shall also remain in that facility until the expiry of 20 days from the date of the return of the ram or bull, irrespective of whether any other period during which that other animal would otherwise be required to be kept there would expire during those 20 days;
v
the ram or bull together with any other animal referred to in paragraph (iv)(aa) is inspected and, if necessary, examined for any signs of disease by a qualified veterinary surgeon during the period beginning with the fourteeth day after the day of its arrival and ending on the twentieth day thereafter;
vi
the qualified veterinary surgeon who has carried out the inspection and examination referred to in sub-paragraph (v) signs a declaration confirming that he has carried out that inspection and examination;
vii
no notice has been issued under paragraph (10) in respect of a facility intended to be used as a breeding isolation facility at those premises apart from any such notice which has been revoked under paragraph (11);
i
a sheep which is being returned to those premises from tack land provided the tack land has been managed separately from and had a different CPH number from the remainder of any premises of which it is a part during the period the sheep was there;
j
a calf less than 30 days old from the premises on which it was born or other premises in the same sole occupancy group, provided that the premises of origin are authorised to be used as a specialised calf rearing unit by a notice issued by a veterinary inspector or the Secretary of State;
k
an animal from either —
i
its point of entry into the United Kingdom following its import from another Member State; or
ii
the premises to which it has been moved from its point of entry into the United Kingdom;
l
an animal which is brought on to those premises in a vehicle provided that —
i
the animal is not unloaded from that vehicle at those premises, and
ii
such movement is carried out in accordance with the conditions of a licence issued under paragraph (1)(a);
m
a lamb or kid less than 7 days old in the circumstances described in paragraph (2)(b)(iv);
n
cattle which are being returned to those premises from an artificial insemination centre;
o
sheep which are being returned to those premises from an artificial insemination centre provided they have been at that centre for the preceding 20 days;
p
sheep, goats, cattle or deer being returned to those premises from a place for veterinary treatment or of any offspring to which they have given birth whilst at that place provided those animals and such offspring have been isolated from all other animals whilst there; or
q
an animal moved on to those premises for diagnostic tests to be carried out to ascertain whether it is affected by or has been exposed to disease.
4
The requirement set out in paragraph (1)(a) above shall not apply in the case of any movement which is authorised under a licence issued under article 12 of the Pigs (Records, Identification and Movement) Order 1995.
5
The requirements set out in paragraph (1) shall not apply in any case in respect of which a licence has been issued or granted after the coming into force of this Order under the Foot-and-Mouth Disease Order 1983 to authorise the movement of an animal to or from any premises.
6
The requirements set out in paragraph (1) shall not apply to the movement of any animal to or from any zoo licensed under the Zoo Licensing Act 1981 .
7
Subject to paragraph (8) and except in the cases referred to in paragraph 2(b)(xvii) and sub-paragraphs (3)(g), (h) and (p), where any animal, other than a pig, is required to be isolated for any purpose under this article, this means isolated in isolation facilities, approved by notice by a veterinary inspector.
8
No isolation facilities used for the purposes of sub-paragraphs (3)(g) or (h) may be used at the same time for isolating animals for any other purpose under this Order.
9
For the purposes of paragraphs (10) and (11) and sub-paragraphs (3)(g) and (h), an isolation facility meets the requirements of this paragraph so as to be a “breeding isolation facility” provided —
a
all the requirements set out in Part I of the Schedule in relation to the facility are met or observed;
b
an inspection to ensure those requirements are met or can be observed at all applicable times has been carried out prior to the facility first being used for the purposes of sub-paragraphs (3)(g) or (h) by a qualified veterinary surgeon;
c
a report of that inspection in substantially the form set out in Part II of the Schedule has been completed and signed by the qualified veterinary surgeon who has carried out that inspection out and by the person who will be the keeper of the animals to be kept in the facility and the report has been sent to the address indicated on that form;
d
the report referred to in sub-paragraph (c) does not indicate that the requirements set out in Part I of the Schedule are not met or will not be capable of being observed at all applicable times; and
e
every request by an inspector at any reasonable time —
i
to enter the facility and any other part of the premises where the facility is located (other than any domestic dwelling) —
aa
to ascertain whether the requirements specified in this paragraph or sub-paragraphs (3)(g) or (h) are or are capable of being met and observed at all applicable times; or
bb
to inspect the animals in the facility or to examine them for signs of disease; or
ii
to examine movement or identification records or the declarations referred to at paragraphs (3)(g)(vii) and (3)(h)(vi) for any of the animals contained in the facility,
has been complied with in full and all necessary co-operation afforded to the inspector in carrying out such actions.
10
If a veterinary inspector is of the opinion that a facility intended to be used as a breeding isolation facility does not meet the requirements of Part I of the Schedule, he shall serve a notice in writing on the occupier of the premises where the facility is located and on the owners or keepers of all animals on those premises specifying the respects in which those requirements are not met and the steps, if any, that should be taken in order for them to be met.
11
A notice issued under paragraph (10) may be varied or revoked at any time by a further notice in writing issued by a veterinary inspector or other officer of the Secretary of State served on the persons on whom the first notice was served.
12
Where a licence has been issued or granted by the Secretary of State, an inspector, the Scottish Ministers or the National Assembly for Wales under an order made under section 8 of the Act to authorise the movement of any animal from premises situated in Wales or in Scotland to premises situated in England or to premises situated in Scotland or Wales through any part of England, such provisions of that licence as are relevant shall apply in relation to that part of the movement which takes place in England as if that licence were a licence issued under paragraph (1)(a) and the provisions of this Order shall apply accordingly.
13
Where a licence such as is referred to in paragraph (12) authorises movements of any kind between premises under the same management or control then, without prejudice to the provisions of that paragraph, it shall have effect as if it were also an authority issued for the purposes of making the premises a sole occupancy group under this Order and the provisions of this Order shall apply in respect of it accordingly.
Restrictions on movements to slaughterhouses
4
— No person shall —
a
move any animal to a slaughterhouse save for the purpose of slaughter within 48 hours of its arrival there; or
b
receive any animal from a slaughterhouse unless, in the case of any animal other than a pig, under the authority of a licence issued by a veterinary inspector.
Hunting
5
1
Subject to the following provisions of this article, no person may take part in hunting.
2
Nothing in paragraph (1) shall make it unlawful for —
a
the occupier of any land or any group of not more than three persons who are authorised by the occupier or are members of his household to use any dog in connection with the killing on that land of any fox, hare, mink, or rabbit found thereon provided that this shall not be taken to authorise the pursuit of any such quarry using dogs outside the boundaries of that land; or
b
a person to take part in hunting under the authority of a permit granted by a veterinary inspector and subject to any conditions that may be specified therein.
3
Paragraph (1) shall not apply to any person who takes part in hunting under the authority and in accordance with the conditions of a permit issued after the coming into force of this Order under article 36(2)(d) of the Foot-and-Mouth Disease Order 1983 but if such a permit shall cease to be valid by reason of the revocation of a controlled area order it shall instead continue to have effect as if it were a permit issued under paragraph (2)(b).
4
In deciding whether to issue a permit under paragraph (2)(b) a veterinary inspector shall comply with any instructions which may have been issued by the Secretary of State in relation to the issue of such permits.
5
Subject to paragraph (6), where a permit is issued under paragraph (2)(b) as a general permit a veterinary inspector may by notice prohibit any person from taking part in or organising hunting under the authority of that permit.
6
A veterinary inspector may only issue a notice under paragraph (5) if he is of the opinion that —
a
the provisions of this Order or of the aforesaid general permit are or have not been complied with by the person on whom the notice is served or by persons taking part in any hunt which he has organised; and
b
the service of such a notice is necessary to prevent a possible spread of disease.
Licences, authorities, permits and notices
6
1
Subject to paragraph (8), any licence, authority, permit or notice issued or served under this Order shall be in writing, may be general or specific, shall be subject to such conditions as are specified in it and may be varied, suspended or revoked at any time by notice in writing issued —
a
by the Secretary of State, in the case of a licence, authority, permit or notice issued by the Secretary of State or an inspector of any kind;
b
by a veterinary inspector, in the case of a licence, authority, permit or notice issued by a veterinary inspector or any other inspector of the Secretary of State;
c
by an inspector of the Secretary of State (other than a veterinary inspector), in the case of a licence, authority or notice issued by any such inspector; or
d
by an inspector of a local authority, in the case of a licence, authority or notice issued by an inspector of that local authority.
2
A notice issued under paragraph (1) above shall —
a
be served, if the licence, authority, permit or notice to be varied, suspended or revoked is specific, on the person to or on whom that licence, authority, permit or notice was issued or served; or
b
be served or published, if the licence, authority, permit or notice to be varied, suspended or revoked is general, in such manner as the Secretary of State or, as the case may be, the veterinary inspector or other inspector may reasonably consider most appropriate to bring it to the attention of those affected by it.
3
In deciding whether to issue a licence under article 3(1)(a), a notice under article 3(2)(b)(xi), 3(3)(h) or 3(7) or a permit under article 3(2)(c) or 5(2)(b), an inspector, or as the case may be, a veterinary inspector, shall comply with any instructions which may have been issued by the Secretary of State in relation to any such licences, notices or permits.
4
A licence issued under article 3(1)(a), an authority issued for the purpose of making two or more premises a sole occupancy group under article 3(2)(b)(vi), or a permit issued under article 3(2)(c) may specify requirements for the cleansing and disinfection of any vehicle used for moving animals additional to the requirements in relation thereto set out in the Transport of Animals (Cleansing and Disinfection) (England) (No. 2) Order 2000 and the person responsible for moving the animals shall ensure, except where the licence, authority or permit provides otherwise, that all such requirements are met as soon as possible after the animals have been unloaded and, in any case, before the vehicle is moved from the premises to which the animals have been moved.
5
Subject to paragraph (6), where a general licence has been issued under article 3(1)(a) above, the Secretary of State may issue a notice prohibiting —
a
the movement under the authority of that licence of any animal from any premises specified in the notice; or
b
any person from moving animals under the authority of that licence either generally or to or from any premises specified in the notice.
6
No notice may be issued under paragraph (5) other than on the advice of an inspector who shall be of the opinion that —
a
the provisions of this Order or of the aforesaid general licence are not or have not been complied with in relation to animals moved to or from the premises in question or in relation to the movement of any other animals of which the person on whom the notice is to be served is or has at any time been the keeper; and
b
the service of a notice is necessary to prevent a possible spread of disease.
7
A notice issued under paragraph (5)(a) shall be served on the occupiers of each of the premises specified in the notice and a notice issued under paragraph (5)(b) shall be served on the person prohibited from moving animals thereunder and on the occupiers of any premises individually named on the notice.
8
Paragraph (1) shall not apply in the case of a notice issued under article 3(10).
Change of occupation of premises affected by the provisions of this Order
7
1
Where, on the termination of his right of occupation of any premises, the owner of any animal on those premises is unable to remove it therefrom by reason of any restriction imposed by or under the foregoing provisions of this Order, the person entitled to the occupation of those premises on such termination shall —
a
afford the owner of that animal and any person authorised by him for the purpose, all such facilities as may be necessary for feeding, tending or otherwise using that animal (including selling it) as the owner may reasonably require; or
b
where the owner of that animal is unable or unwilling to avail himself of such facilities, take all such steps as may be necessary to ensure that the animal is properly fed, tended and kept.
2
The provisions of paragraph (1) shall continue to apply until the expiration of a period of 7 days from the date on which any restriction on the movement of the animal off the premises ceases to apply and the owner of the animal shall be liable to pay to the person who affords any facilities or feeds, tends or otherwise keeps that animal, in accordance with those provisions, such sums by way of remuneration and reimbursement of expenses as may be just and reasonable in all the circumstances.
General provisions as to licences
8
1
Subject to paragraph (4), every animal which is moved under the authority of a licence granted under this Order shall —
a
be kept separate throughout such movement from any animal which is not being moved under the authority of that licence;
b
be moved by the most direct route available to the place of destination specified in the licence only, and to no other place, and
c
be accompanied throughout the movement by the licence.
2
The person in charge of any animal to which a licence issued under this Order relates shall, on demand made by a constable or by an inspector or other officer of the Secretary of State or of a local authority, produce the licence, and allow a copy thereof or an extract therefrom to be taken, and shall also, if so required, furnish his name and address.
3
Subject to paragraph (4) and the provisions of any licence issued under this Order imposing a contrary requirement on the person moving the animals, the occupier of premises to which animals are moved under that licence shall —
a
ensure that he or his representative is given the licence under which they have been moved before allowing the animals to be unloaded from the vehicle on which they have been transported;
b
forward that licence without delay to the local authority responsible for the area in which those premises are situated and, in the case of a slaughterhouse, provide a copy to the official veterinary surgeon appointed for those premises;
c
retain a copy of that licence for a period of 6 months and produce it upon request for inspection by an inspector; and
d
provide adequate facilities, equipment and materials for any cleansing and disinfection required by a licence under this Order.
4
The provisions of paragraphs (1)(b) and (c), (2) (insofar as it relates to the production and copying of a licence) and (3)(a) to (c) shall not apply in any case where animals are moved under a general licence.
5
Where an inspector of a local authority issues a licence under article 3(1)(a), he shall retain a copy of the licence for six months.
Powers of officers of the Secretary of State and inspectors of local authorities in case of default
9
1
If any person to whom a licence, authority, permit or notice issued or served under this Order applies fails to comply with the requirements of that licence, authority, permit or notice, an officer of the Secretary of State or an inspector of a local authority may, without prejudice to any proceedings for an offence arising out of such default, take all steps as may be necessary to ensure that the requirements of the licence, authority, permit or notice are complied with and in default of such compliance the officer or inspector will cause them to be carried out.
2
The amount of any expenses reasonably incurred by an officer of the Secretary of State or by an inspector of a local authority in the exercise of any power conferred by paragraph (1) shall be recoverable on demand as a civil debt by the Secretary of State or by the local authority, as the case may be, from the person in default.
Offences
10
1
Subject to paragraph (2), it shall be an offence under the Act for any person without legal authority or excuse, proof of which shall lie on him, to —
a
contravene any provision of this Order or any provision of a licence, authority, permit or notice issued or served under it; or
b
cause or permit any such contravention or non compliance.
2
Paragraph (1) shall not apply to a notice issued under article 3(10).
Local authority to enforce Order
11
1
Subject to paragraph (2) the provisions of this Order shall be executed and enforced by the local authority.
2
The Secretary of State may direct, in relation to cases of a particular description, or in relation to a particular case, either that this Order shall be executed and enforced by her and not by the local authority or that this Order shall be executed and enforced jointly by her and by the local authority.
Revocation of the Disease Control (Interim Measures) (England) Order 2002
12
— The Disease Control (Interim Measures) (England) Order 2002 is revoked.
Amendment of the Animal Gatherings (Interim Measures) (England) Order 2002
13
— In article 1, paragraph (2) of the Animal Gatherings (Interim Measures) (England) Order 2002 , for the words “1st December 2002”, there shall be substituted the words “1st February 2003”.
Signed at: 5.00 p.m.
Elliot Morley
Parliamentary Under-Secretary of State,
Department for Environment, Food and Rural Affairs
On: 16 August 2002


text:
1
These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2002 and shall come into force on 9th December 2002.
2
In these Rules, a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986 .
Amendments to the Value Added Tax Tribunals Rules 1986
3
In rule 2 —
a
after the definition of “the 2000 Act”, insert —
“the 2001 Act ” means the Finance Act 2001 ;
;
b
at the end of the definition of “appellant”, insert “or section 41 of the 2001 Act”;
c
in the definition of “evasion penalty appeal” —
i
after “paragraph 98”, insert “or 99”; and
ii
after “the 2000 Act”, insert “or paragraph 7 or 8 of Schedule 6 to the 2001 Act”;
d
at the end of the definition of “mitigation appeal”, insert “or section 46(1) of the 2001 Act”; and
e
at the end of the definition of “reasonable excuse appeal”, insert “or section 25(4) or 33(4) of or any of paragraphs 1(5) of Schedule 4, 15(4) of Schedule 5, 9(4) of Schedule 6, 1(4)(a) or (b), 2(7) or 4(5)(a) or (b) of Schedule 7 to the 2001 Act”.
4
In rule 4 —
a
in paragraph (1) —
i
for “paragraph (2)”, substitute “paragraphs (2) and (3)”; and
ii
omit “and any direction made under rule 19”; and
b
after paragraph (2), insert —
3
Where a decision is deemed to have been confirmed by the Commissioners under section 15(2) of the 1994 Act , section 54(8) of the 1996 Act , paragraph 121(8) of Schedule 6 to the 2000 Act or section 40(8) of the 2001 Act, a notice of appeal shall be served at the appropriate tribunal centre before the expiration of 75 days after the day on which the review was required.
.
5
In rule 16(2) —
a
after “paragraph 123(4)”, insert “, (5) or (6)”; and
b
after “the 2000 Act”, insert “or under section 42(4), (5) or (6) of the 2001 Act”.
6
In rule 19(3A), after “the 2000 Act”, insert “or paragraph 8 of Schedule 6 to the 2001 Act”.
7
In rule 20(1A), after “the 2000 Act”, insert “or section 40 of the 2001 Act”.
Signed on behalf of the Lord Chancellor
Rosie Winterton
Parliamentary Secretary,
Lord Chancellor’s Department
16th November 2002