82Payment by quarterly instalments

82 Payment by quarterly instalments

82 Payment by quarterly instalments

(1) If the levy is paid by quarterly instalments, a quarterly instalment is payable for each of the following periods (each of which is a quarterly instalment period):

(a) the period starting on 1 July and ending on the next 30 September,

(b) the period starting on 1 October and ending on the next 31 December,

(c) the period starting on 1 January and ending on the next 31 March,

(d) the period starting on 1 April and ending on the next 30 June.

(2) The start dates and end dates of a quarterly instalment period are inclusive.

(3) A quarterly instalment is payable by the date of 31 August, 30 November, 28 February or 31 May that falls within the quarterly instalment period for which the instalment is payable.

(4) However, if the levy notice is not served by 1 August, the first 2 quarterly instalments are payable by 30 November, or by the day that is 30 days after service of the notice, whichever is the later.

(5) Section 562 (2) of the Local Government Act 1993 applies in relation to the calculation of quarterly instalments of the levy in the same way as it applies in relation to the calculation of quarterly instalments of a rate or charge under that Act.

(6) On or before 31 October, 31 January and 30 April, a council must send reminder notices to each person whose levy is being paid by quarterly instalments.

(7) The reminder notice may be sent in conjunction with a reminder notice relating to rates and charges under the Local Government Act 1993 but must be sent separately from a levy notice.