C9C10C11C15C14 Part I Council Tax: England and Wales

Annotations:
Modifications etc. (not altering text)
C9

Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C10

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C11

Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C8C23C24C25 Chapter IV Precepts

Annotations:
Modifications etc. (not altering text)
C8

Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. I Ch. IV amended (28.11.1994) by S.I. 1994/2825, reg. 49

Pt. I Ch. IV (ss. 39-52) excluded (1.8.1996) by S.I. 1996/1748, reg. 6(2)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1771, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1772, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1773, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1774, art. 4(3)(b)(i)

C23

Pt. 1 Chs. 4, 4ZA: power to modify conferred by 2009 c. 20, s. 107G(3) (as inserted (E.W.) (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(3), 25(2))

C24

Pt. 1 Chs. 4, 4ZA applied (with modifications) (27.4.2017) by The Combined Authorities (Finance) Order 2017 (S.I. 2017/611), arts. 1, 4(1)(2)(a), Sch.

C25

Pt. 1 Ch. 4: power to amend conferred (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 41(3), 255(2)(c) (with s. 247)

Calculations by major precepting authorities

C1C244 Calculation of basic amount of tax F8by authorities in Wales .

C3C4C5C6C12C13C16C17C18C19C20C21C221

In relation to each financial year a major precepting authority F3in Wales shall calculate the basic amount of its council tax by applying the formula—

R-PTmath

where—

R is the amount calculated (or last calculated) by the authority under section 43(4) above as its budget requirement for the year;

P is the aggregate of the sums which the authority estimates will be payable to it for the year in respect of redistributed non-domestic rates, revenue support grant F1, additional grant F2, F9special grant, floor funding or police grant;

T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority’s area, and are notified by them to the authority within the prescribed period.

F101A

In this section—

a

references to sums payable for a financial year in respect of—

i

redistributed non-domestic rates,

ii

revenue support grant,

iii

additional grant, and

iv

special grant,

are to be construed in accordance with section 33(12); and

b

references to sums payable for a financial year in respect of floor funding are to be construed in accordance with section 43(6C).

2

Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 43 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.

F4C73

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Regulations under section 43(7) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above F5... (whether by adding, deleting or amending items) as appear to the F6Welsh Ministers to be necessary or expedient.

5

The F7Welsh Ministers shall make regulations containing rules for making for any year the calculations required by item T in subsection (1) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

F115A

A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.

6

Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

7

Any negative amount given by a calculation under subsection (1) above shall be assumed to be nil for the purposes of this Chapter.