Part IE+W Council Tax: England and Wales

Modifications etc. (not altering text)

C2Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3Pt. 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

Chapter IVE+W Precepts

Modifications etc. (not altering text)

C6Pt. 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)

C7Pt. 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))

C8Pt. 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.

C9Pt. 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 authoritiesE+W

49 Substitute calculations.E+W

[F1(1)A major precepting authority which has made calculations in relation to a financial year in accordance with—

[F2(za)sections 42A, 42B and 45 to 48 above (originally or by way of substitute),]

(a)sections 43 to 48 above (originally or by way of substitute),

(b)sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or

(c)sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above (by way of substitute),

may make calculations in substitution in relation to the year in accordance with the relevant provisions.

(1A)For the purposes of subsection (1) above, the relevant provisions are—

[F3(za)in a case falling within paragraph (za), the provisions specified in that paragraph;]

(a)in a case falling within paragraph (a), the provisions specified in that paragraph; and

(b)in a case falling within paragraph (b) or (c), the provisions specified in paragraph (c).]

(2)None of the substitute calculations shall have any effect if—

[F4(za)in the case of a major precepting authority in England other than the Greater London Authority, the amount under section 42A(4) above, or any amount calculated under section 42B(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or]

(a)[F5in the case of a major precepting authority [F6in Wales] ,] the amount calculated under section 43(4) above, or any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

[F7(aa)in a case where the major precepting authority is the Greater London Authority—

(i)the amount of any component [F8council tax] requirement calculated under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999,

(ii)the amount calculated under subsection (8) of that section, or

(iii)any amount calculated under section 88(2) or 89(3) of that Act as the basic amount of council tax applicable to any dwelling,

would exceed that so calculated in the previous calculations; or]

(b)the authority fails to comply with [F9whichever of subsections (2A), (3) and (3A) below is applicable to it] in making the substitute calculations.

[F10(2A)In making substitute calculations under section 42B(1) or 45(3) above, an authority in England other than the Greater London Authority must use any amount determined in the previous calculations for item T in section 42B(1) above or item TP in section 45(3) above.]

(3)In making substitute calculations under section 44(1) or 45(3) above, [F11an authority in Wales] must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.

[F12(3A)In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the [F13Greater London Authority] must use any amount determined in the previous calculations for item F14... T in section 88(2) of that Act or for F14... item TP2 in section 89(4) of that Act.]

(4)For the purposes of subsection (3) above, the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—

(a)it estimates will be payable to it for the year in respect of additional grant; and

(b)was not taken into account by it in making those calculations.

F15(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16(4D)Subsections (2) and (2A) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 42A, 42B and 45 to 48 above in making the calculations.]

(5)Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 43 to 48 above in making the calculations.

[F17(6)Subsections (2) and (3A) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.

(7)For the purposes of subsection (6) above, “the appropriate Greater London provisions” means—

(a)in the case of calculations required to be made in accordance with sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, those provisions; and

(b)in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above, those provisions.

(8)Where the major precepting authority is the Greater London Authority, any substitute calculations under this section shall be made in accordance with Schedule 7 to the Greater London Authority Act 1999.]

Textual Amendments

F1S. 49(1) substituted (3.7.2000 subject to transitional provisions in Schedule 1, Table 2 of the commencing S.I.) by 1999 c. 29, s. 94(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F5Words in s. 49(2)(a) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F6Words in s. 49(2)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(b); S.I. 2011/2896, art. 2(i)

F7S. 49(2)(aa) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F8Words in s. 49(2)(aa)(i) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(c); S.I. 2011/2896, art. 2(i)

F9Words in s. 49(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(d); S.I. 2011/2896, art. 2(i)

F11Words in s. 49(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(6); S.I. 2011/2896, art. 2(i)

F12S. 49(3A) inserted (3.7.2000) by 1999 c. 29, s. 94(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F13Words in s. 49(3A) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(7)(a); S.I. 2011/2896, art. 2(i)

F17S. 49(6)(7)(8) inserted (3.7.2000) by 1999 c. 29, s. 94(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Modifications etc. (not altering text)

C10Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)