C3C4C5C7C6 Part I Council Tax: England and Wales
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.
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
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7
C2C8C9C10 Chapter IV Precepts
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)
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))
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.
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
C148 Calculation of amount payable by each billing authority.
1
This section makes provision for calculating the amount required by section 40(2)(b) above to be stated in a precept as the amount payable by a billing authority for any financial year F1; and—
a
subsection (1A) below applies in relation to a precept issued by the Greater London Authority; and
b
subsections (2) to (6) below apply in relation to a precept issued otherwise than by the Greater London Authority.
F21A
Where an amount calculated (or last calculated) for the year under section 88(2) or 89(3) of the Greater London Authority Act 1999 applies to dwellings in the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
where—
C is the amount so calculated; and
T is the amount which, in relation to the billing authority, is determined for item T in section F331B(1) above.
2
Where an amount calculated (or last calculated) for the year under section F442B(1) or (as the case may be) 44(1) above or under section 45(2) or (3) above applies to dwellings in the whole of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
where—
C is the amount so calculated;
T is the amount which, in relation to the billing authority, is determined for item T in F5section 31B(1) or (as the case may be) section 33(1) above.
3
Where an amount calculated (or last calculated) for the year under section F6 42B(1) or 44(1) above or under section 45(2) or (3) above applies to dwellings in a part of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—
where—
CP is the amount so calculated;
TP is the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
4
Where different amounts calculated (or last calculated) for the year under section 45(2) or (3) above apply to dwellings in different parts of the billing authority’s area, the amount payable by that authority shall be the aggregate of the amounts which, in relation to each of the amounts so calculated, are given by the formula—
where—
CP is (in each case) the amount so calculated;
TP is (in each case) the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.
5
The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) or (4) above; and the billing authority shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
6
Regulations prescribing a period for the purposes of item TP in subsection (3) or (4) above may provide that, in any case where the 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.
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).