Explanatory Notes

Localism Act 2011

2011 CHAPTER 20

15 November 2011

Commentary

Part 5: Community Empowerment

Chapter 1: Council Tax
Section 72: Referendums relating to council tax increases
New section 52ZH: Effect of referendum

170.New section 52ZH requires the billing authority to inform the Secretary of State of the result of the referendum. Where the result of the referendum is that an authority’s excessive increase in council tax is rejected the authority’s substitute calculations have effect for the financial year.