Local Government Finance Act 1992 (c. 14)

Part I E+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1 Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3 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

C4 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8

C5 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7

Chapter I E+W Main provisions

Modifications etc. (not altering text)

C6 Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Preliminary E+W

1 Council tax in respect of dwellings. E+W

(1) As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.

F1 [(2) In this Part “billing authority” means—

(a) in relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and

(b) in relation to Wales, a county council or county borough council.]

(3) For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.

Textual Amendments

F1 S. 1(2) substituted (3.4.1995 subject to art. 6(2) of the commencing S.I.) by 1994 c. 19, s. 35(5) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, arts. 6(1)(2)

Modifications etc. (not altering text)

C7 S. 1(3) modified (W.) (1.7.1999) by S.I. 1999/672, art. 5, Sch. 2

2 Liability to tax determined on a daily basis. E+W

(1) Liability to pay council tax shall be determined on a daily basis.

(2) For the purposes of determining for any day—

(a) whether any property is a chargeable dwelling;

(b) which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;

(c) the person liable to pay council tax in respect of any such dwelling; or

(d) whether any amount of council tax is subject to a discount and (if so) the amount of the discount,

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.

Chargeable dwellings E+W

3 Meaning of “dwelling". E+W

(1) This section has effect for determining what is a dwelling for the purposes of this Part.

(2) Subject to the following provisions of this section, a dwelling is any property which—

(a) by virtue of the definition of hereditament in section 115(1) of the M1 General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and

(b) is not for the time being shown or required to be shown in a local or a central non-domestic rating list in force at that time; and

(c) is not for the time being exempt from local non-domestic rating for the purposes of Part III of the M2 Local Government Finance Act 1988 (“the 1988 Act”);

and in applying paragraphs (b) and (c) above no account shall be taken of any rules as to Crown exemption.

(3) A hereditament which—

(a) is a composite hereditament for the purposes of Part III of the 1988 Act; and

(b) would still be such a hereditament if paragraphs (b) to (d) of section 66(1) of that Act (domestic property) were omitted,

is also, subject to subsection (6) below, a dwelling for the purposes of this Part.

(4) Subject to subsection (6) below, none of the following property, namely—

(a) a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation; or

(b) a private garage which either has a floor area of not more than 25 square metres or is used wholly or mainly for the accommodation of a private motor vehicle; or

(c) private storage premises used wholly or mainly for the storage of articles of domestic use,

is a dwelling except in so far as it forms part of a larger property which is itself a dwelling by virtue of subsection (2) above.

[F2 (4A) Subject to subsection (6) below, domestic property falling within section 66(1A) of the 1988 Act is not a dwelling except in so far as it forms part of a larger property which is itself a dwelling by virtue of subsection (2) above.]

(5) The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—

(a) anything which would (apart from the order) be one dwelling shall be treated as two or more dwellings; and

(b) anything which would (apart from the order) be two or more dwellings shall be treated as one dwelling.

(6) The Secretary of State may by order amend any definition of “dwelling" which is for the time being effective for the purposes of this Part.

Textual Amendments

F2 S. 3(4A) inserted (E.) (1.4.2013) by The Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013 (S.I. 2013/468), arts. 1(1), 3

Marginal Citations

M1 1967 c. 9.

M2 1988 c. 41.

4 Dwellings chargeable to council tax. E+W

(1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

(2) In this Chapter—

• “chargeable dwelling” means any dwelling in respect of which council tax is payable;

• “exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.

(3) For the purposes of subsection (2) above, a class of dwellings may be prescribed by reference to such factors as the Secretary of State sees fit.

(4) Without prejudice to the generality of subsection (3) above, a class of dwellings may be prescribed by reference to one or more of the following factors—

(a) the physical characteristics of dwellings;

(b) the fact that dwellings are unoccupied or are occupied for prescribed purposes or are occupied or owned by persons of prescribed descriptions.

5 Different amounts for dwellings in different valuation bands. E+W

(1) The amounts of council tax payable in respect of dwellings situated in the same billing authority’s area (or the same part of such an area) and listed in different valuation bands shall be in the proportion—

6: 7: 8: 9: 11: 13: 15: 18

where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.

[F3 (1A) For the purposes of the application of subsection (1) to dwellings situated in Wales, for the purposes of financial years beginning on or after 1st April 2005, for the proportion specified in that subsection there is substituted the following proportion:

6: 7: 8: 9: 11: 13: 15: 18: 21]

(2) The valuation bands for dwellings in England are set out in the following Table—

Range of values	Valuation band
Values not exceeding £40,000	A
Values exceeding £40,000 but not exceeding £52,000	B
Values exceeding £52,000 but not exceeding £68,000	C
Values exceeding £68,000 but not exceeding £88,000	D
Values exceeding £88,000 but not exceeding £120,000	E
Values exceeding £120,000 but not exceeding £160,000	F
Values exceeding £160,000 but not exceeding £320,000	G
Values exceeding £320,000	H

(3) The valuation bands for dwellings in Wales are set out in the following Table—

[F4 Range of values	Valuation band
Values not exceeding £44,000	A
Values exceeding £44,000 but not exceeding £65,000	B
Values exceeding £65,000 but not exceeding £91,000	C
Values exceeding £91,000 but not exceeding £123,000	D
Values exceeding £123,000 but not exceeding £162,000	E
Values exceeding £162,000 but not exceeding £223,000	F
Values exceeding £223,000 but not exceeding £324,000	G
Values exceeding £324,000 but not exceeding £424,000	H
Values exceeding £424,000	I]

(4) The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—

(a) substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;

(b) substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) or (3) above.

[F5 (4A) The power under subsection (4)(b) above includes power to make provision for a different number of valuation bands from those which are for the time being effective for the purposes of subsection (2) or (3) above.]

(5) No order under subsection (4) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(6) Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the billing authority’s valuation list.

Textual Amendments

F3 S. 5(1A) inserted (W.) (30.11.2003) by The Council Tax (Valuation Bands) (Wales) Order 2003 (S.I. 2003/3046), art. 2(2)

F4 S. 5(3): table substituted (W.) (30.11.2003 as regards financial years beginning on or after 1.4.2005) by The Council Tax (Valuation Bands) (Wales) Order 2003 (S.I. 2003/3046), art. 2(3)

F5 S. 5(4A) inserted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 78, 128

Liability to tax E+W

6 Persons liable to pay council tax. E+W

(1) The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2) A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a) he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b) he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c) he is both such a resident and a statutory [F6 , secure or introductory tenant]of the whole or any part of the dwelling;

[F7 (ca) in the case of a dwelling in Wales, the person is both such a resident and has a tenancy of the whole or any part of the dwelling which is a secure contract or an introductory standard contract;]

(d) he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e) he is such a resident; or

(f) he is the owner of the dwelling.

(3) Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(4) Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount by virtue of [F8 paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act] and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

(a) if only one of those persons does not fall to be so disregarded, he shall be solely liable;

(b) if two or more of those persons do not fall to be so disregarded, they shall each be jointly and severally liable.

[F9 (4A) Subsection (3) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which one or more of the persons mentioned fall to be disregarded for the purposes of discount for a relevant reason and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day is determined as follows—

(a) if only one of those persons does not fall to be so disregarded, that person is solely liable;

(b) if two or more of those persons do not fall to be so disregarded, they are each jointly and severally liable.

(4B) For the purposes of subsection (4A), a person falls to be disregarded for the purposes of discount for a relevant reason if that person falls within, and meets the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).]

(5) In this Part, unless the context otherwise requires—

• “owner”, in relation to any dwelling, means the person as regards whom the following conditions are fulfilled—

(a) he has a material interest in the whole or any part of the dwelling; and

(b) at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest;

“resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling.

(6) In this section—

• [F10 “introductory standard contract” has the same meaning as in the Renting Homes (Wales) Act 2016 (anaw 1) (see section 16 of that Act);]

• [F11 “introductory tenant" means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;]

• “material interest” means a freehold interest or a leasehold interest which was granted for a term of six months or more;

• [F10 “secure contract” has the same meaning as in the Renting Homes (Wales) Act 2016 (see section 8 of that Act);]

• “secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the M3 Housing Act 1985;

• “statutory tenant” means a statutory tenant within the meaning of the M4 Rent Act 1977 or the M5 Rent (Agriculture) Act 1976.

Textual Amendments

F6 Words in s. 6(2)(c) substituted (12.7.1997) by S.I. 1997/74, art. 2, Sch. para. 8(a)

F7 S. 6(2)(ca) inserted (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments) Regulations 2022 (S.I. 2022/1166), regs. 1(1), 20(2)

F8 Words in s. 6(4) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(1), 128 (with effect as mentioned in s. 74(3))

F9 S. 6(4A)(4B) inserted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(2)

F10 Words in s. 6(6) inserted (1.12.2022) by The Renting Homes (Wales) Act 2016 (Consequential Amendments) Regulations 2022 (S.I. 2022/1166), regs. 1(1), 20(3)

F11 Definition of “introductory tenant" inserted in s. 6(6) (12.7.1997) by S.I. 1997/74, art. 2, Sch. para. 8(b)

Marginal Citations

M3 1985 c. 68.

M4 1977 c. 42.

M5 1976 c. 80.

7 Liability in respect of caravans and boats. E+W

(1) Subsections (2) to (4) below shall have effect in substitution for section 6 above in relation to any chargeable dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.

(2) Where on any day the owner of the caravan or boat is not, but some other person is, a resident of the dwelling, that other person shall be liable to pay the council tax in respect of the dwelling and that day.

(3) Where on any day subsection (2) above does not apply, the owner of the caravan or boat shall be liable to pay the council tax in respect of the dwelling and that day.

(4) Where on any day two or more persons fall within subsection (2) or (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5) [F12 Subsections (4) and (4A)] of section 6 above shall apply for the purposes of subsection (4) above as [F12 they apply] for the purposes of subsection (3) of that section.

(6) In this section “caravan” shall be construed in accordance with Part I of the M6 Caravan Sites and Control of Development Act 1960.

(7) Any reference in this section to the owner of a caravan or boat shall be construed—

(a) in relation to a caravan or boat which is subject to an agreement for hire-purchase or conditional sale, as a reference to the person in possession under the agreement;

(b) in relation to a caravan or boat which is subject to a bill of sale or mortgage, as a reference to the person entitled to the property in it apart from the bill or mortgage.

Textual Amendments

F12 Words in s. 7(5) substituted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(3)

Marginal Citations

M6 1960 c. 62.

8 Liability in prescribed cases. E+W

(1) Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

(2) Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the billing authority so determines in relation to all dwellings of that class which are situated in its area.

(3) Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

(4) Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5) [F13 Subsections (4) and (4A)] of section 6 above shall apply for the purposes of subsection (4) above as [F13 they apply] for the purposes of subsection (3) of that section.

(6) Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

(7) Subsections (3) and (4) of section 4 above shall apply for the purposes of subsections (1) and (2) above as they apply for the purposes of subsection (2) of that section.

Textual Amendments

F13 Words in s. 8(5) substituted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(4)

Modifications etc. (not altering text)

C8 S. 8(3) modified (31.3.1992) by S.I. 1992/551, art.3.

9 Liability of spouses. E+W

(1) Where—

(a) a person who is liable to pay council tax in respect of any chargeable dwelling of which he is a resident and any day is married to [F14 , or is the civil partner of,] another person; and

(b) that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of [F15 paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act].

[F16 (2A) Subsection (1) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which the other person mentioned falls to be disregarded for the purposes of discount by virtue of falling within, and meeting the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).]

[F17 (3) For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.]

Textual Amendments

F14 Words in s. 9(1)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(1); S.I. 2005/3175, art. 2

F15 Words in s. 9(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(2), 128 (with effect as mentioned in s. 74(3))

F16 S. 9(2A) inserted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(5)

F17 S. 9(3) substituted for s. 9(3)(4) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 16

Amounts of tax payable E+W

10 Basic amounts payable. E+W

(1) Subject to sections 11 to [F18 13A] below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the billing authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

where—

A is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been set by the authority for its area or (as the case may be) the part of its area in which the dwelling is situated;

D is the number of days in the financial year.

(2) For the purposes of this Part the Secretary of State may make regulations containing rules for ascertaining in what part of a billing authority’s area a dwelling is situated (whether situated in the area in fact or by virtue of regulations made under section 1(3) above).

Textual Amendments

F18 Word in s. 10(1) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 4

11 Discounts. E+W

(1) The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

(2) Subject to [F19 sections 11A[F20 , 11B][F21 , 12, 12A and 12B]] below, the amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

(a) there is no resident of the dwelling; or

(b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

(3) In this section F22 . . . “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

Textual Amendments

F19 Words in s. 11(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 41

F20 Word in s. 11(2) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(3)

F21 Words in s. 11(2) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(2); S.I. 2015/2046, art. 2

F22 Words in s. 11(3) repealed (18.11.2003 for E. and 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/2938, art. 3 (subject to art. 8); S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

[F23 11A Discounts: special provision for England E+W

(1) The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3)[F24 , (4) or (4A)] below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

[F25 (4A) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide—

(a) in relation to all dwellings of that class in its area, or

(b) in relation to such description of dwellings of that class as it may specify in the determination,

that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.

(4B) Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.]

[F26 (4C) Subsections (3), (4) and (4A) are subject to section 11B(4).]

(5) A billing authority may make a determination varying or revoking a determination under subsection (3)[F27 , (4) or (4A)] for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F23 S. 11A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 75(1)

F24 Words in s. 11A(1) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(2)

F25 S. 11A(4A)(4B) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(1)

F26 S. 11A(4C) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(4)

F27 Words in s. 11A(5) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 11(2)

[F28 11B Higher amount for long-term empty dwellings: England E+W

(1) For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day a dwelling is a long-term empty dwelling—

(a) the discount under section 11(2)(a) shall not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day [F29 (“the relevant day”)] shall be increased by such percentage of not more than [F30 the relevant maximum] as it may so specify.

[F31 (1A) For the financial year beginning on 1 April 2019 the “relevant maximum” is 100.

(1B) For the financial year beginning on 1 April 2020 the “relevant maximum” is—

(a) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100;

(b) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years, 200.

(1C) For financial years beginning on or after 1 April 2021 the “relevant maximum” is—

(a) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is less than 5 years, 100;

(b) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 5 years but less than 10 years, 200;

(c) in respect of any dwelling where the period mentioned in subsection (8) ending on the relevant day is at least 10 years, 300.]

(2) The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(3) A class of dwellings may be prescribed under subsection (2) by reference to such factors as the Secretary of State thinks fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(4) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 11A(3), (4) or (4A) in relation to that class, and

(b) any determination that has been made under section 11A(3), (4) or (4A) ceases to have effect in relation to that class.

(5) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section must publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) does not affect the validity of a determination.

(8) For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 2 years ending with that day—

(a) it has been unoccupied, and

(b) it has been substantially unfurnished.

(9) In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of any one or more periods of not more than 6 weeks during which either of the conditions in subsection (8)(a) and (b) is not met (or neither of them is met).

(10) The Secretary of State may by regulations substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (9).]

Textual Amendments

F28 S. 11B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(2) (with s. 12(15))

F29 Words in s. 11B(1)(b) inserted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(2)(a)

F30 Words in s. 11B(1)(b) substituted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(2)(b)

F31 S. 11B(1A)-(1C) inserted (1.11.2018 with effect in accordance with s. 2(4)(5) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 2(3)

[F32 12 Discounts: special provision for Wales. E+W

(1) The National Assembly for Wales may for any financial year by regulations prescribe one or more classes of dwelling in Wales for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Assembly sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

[F33 (4A) Subsections (3) and (4) are subject to section 12A(6) and 12B(7).]

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F32 S. 12 substituted (27.11.2003) by Local Government Act 2003 (c. 26), ss. 75(2), 128; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

F33 S. 12(4A) inserted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(3); S.I. 2015/2046, art. 2

[F34 12A Higher amount for long-term empty dwellings: Wales E+W

(1) For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day a dwelling is a long-term empty dwelling—

(a) the discount under section 11(2)(a) does not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than [F35 300] as it may specify in the determination.

(2) A billing authority may specify different percentages for different dwellings based on the length of time for which they have been long-term empty dwellings.

(3) In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

(4) The Welsh Ministers may, by regulations, prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(5) A class of dwellings may be prescribed under subsection (4) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(6) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 12(3) or (4) in relation to that class, and

(b) any determination that has been made under section 12(3) or (4) ceases to have effect in relation to that class.

(7) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(8) Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.

(9) The notice must be published before the end of the period of 21 days beginning with the date of the determination.

(10) The validity of a determination is not affected by a failure to comply with subsection (8) or (9).

(11) For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 1 year ending with that day—

(a) it has been unoccupied, and

(b) it has been substantially unfurnished.

(12) In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of—

(a) any period which pre-dates the coming into force of this section;

(b) any one or more periods of not more than 6 weeks during which one or both of the conditions in subsection (11) are not met.

(13) The Welsh Ministers may by regulations—

(a) substitute a different percentage limit for the limit which is for the time being specified in subsection (1)(b);

(b) substitute a different period, of not less than 1 year, for the period which is for the time being specified in subsection (11);

(c) substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (12)(b).

(14) A statutory instrument containing regulations made under subsection (13)(a) or (b) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.

(15) Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

Textual Amendments

F34 Ss. 12A, 12B inserted (16.12.2015 for the insertion of s. 12B, 1.4.2016 for the insertion of s. 12A) by Housing (Wales) Act 2014 (anaw 7), ss. 139(2), 145(3); S.I. 2015/2046, art. 2

F35 Word in s. 12A(1)(b) substituted (1.4.2022) by The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), regs. 1(2), 2 (with reg. 3)

12B Higher amount for dwellings occupied periodically: Wales E+W

(1) For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—

(a) the discount under section 11(2)(a) does not apply, and

(b) the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than [F36 300] as it may specify in the determination.

(2) The conditions are—

(a) there is no resident of the dwelling, and

(b) the dwelling is substantially furnished.

(3) But a billing authority's first determination under this section must be made at least one year before the beginning of the financial year to which it relates.

(4) In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

(5) The Welsh Ministers may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

(6) A class of dwellings may be prescribed under subsection (5) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—

(a) the physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(7) Where a determination under this section has effect in relation to a class of dwellings—

(a) the billing authority may not make a determination under section 12(3) or (4) in relation to that class, and

(b) any determination that has been made under section 12(3) or (4) ceases to have effect in relation to that class.

(8) A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

(9) Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.

(10) The notice must be published before the end of the period of 21 days beginning with the date of the determination.

(11) The validity of a determination is not affected by a failure to comply with subsection (9) or (10).

(12) The Welsh Ministers may by regulations specify a different percentage limit for the limit which is for the time being specified in subsection (1)(b).

(13) A statutory instrument containing regulations made under subsection (12) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.

(14) Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.]

Textual Amendments

F34 Ss. 12A, 12B inserted (16.12.2015 for the insertion of s. 12B, 1.4.2016 for the insertion of s. 12A) by Housing (Wales) Act 2014 (anaw 7), ss. 139(2), 145(3); S.I. 2015/2046, art. 2

F36 Word in s. 12B(1)(b) substituted (1.4.2022) by The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 (S.I. 2022/370), regs. 1(2), 2 (with reg. 3)

13 Reduced amounts. E+W

(1) The Secretary of State may make regulations as regards any case where—

(a) a person is liable to pay an amount to a billing authority in respect of council tax for any financial year which is prescribed; and

(b) prescribed conditions are fulfilled.

(2) The regulations may provide that the amount he is liable to pay shall be an amount which—

(a) is less than the amount it would be apart from the regulations; and

(b) is determined in accordance with prescribed rules.

(3) This section applies whether the amount mentioned in subsection (1) above is determined under section 10 above or under that section read with section 11 [F37 , 11A][F38 , 11B][F39 , 12, 12A or 12B] above.

(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

(a) the factors mentioned in subsection (5) below; or

(b) the factors mentioned in subsection (6) below.

(5) The factors referred to in subsection (4)(a) above are—

(a) community charges for a period before 1st April 1993;

(b) the circumstances of, or other matters relating to, the person concerned;

(c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

(d) such other amounts as may be prescribed or arrived at in a prescribed manner.

(6) The factors referred to in subsection (4)(b) above are—

(a) a disabled person having his sole or main residence in the dwelling concerned;

(b) the circumstances of, or other matters relating to, that person;

(c) the physical characteristics of, or other matters relating to, that dwelling.

(7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6)(b) or (c) above.

(8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—

(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each billing authority;

(b) provision requiring him to lay the report before the House of Commons;

(c) provision for the review of any prescribed decision of a billing authority relating to the application or operation of the regulations;

(d) provision that no appeal may be made to a valuation tribunal in respect of such a decision, notwithstanding section 16(1) below.

(9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(10) In subsection (9) above “social security instrument” means

[F40 (a)] an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts, that is to say, the M7 Social Security Contributions and Benefits Act 1992 and the M8 Social Security Administration Act 1992[F41 ; or

(b) regulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.]

Textual Amendments

F37 Words in s. 13(3) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 42

F38 Word in s. 13(3) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(5)

F39 Words in s. 13(3) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(4); S.I. 2015/2046, art. 2

F40 Words in s. 13(10) renumbered as s. 13(10)(a) (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 7(2)(a)

F41 S. 13(10)(b) and word inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 7(2)(b)

Modifications etc. (not altering text)

C9 S. 13(5) modified (W.) (7.2.1996) by S.I.1996/56, art, 2(1)

S. 13(5) modified (E.) (22.2.1996) by S.I. 1996/176, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 4)

S. 13(5) modified (E.) (25.2.1997) by S.I. 1997/215, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 5)

S. 13(5) modified (E.) (27.2.1998) by S.I. 1998/214, reg. 4

S. 13(5) modified (26.2.1999) by S.I. 1999/259, reg. 4

Marginal Citations

M7 1992 c. 4.

M8 1992 c. 5.

[F42 13A Reductions by billing authority E+W

(1) The amount of council tax which a person is liable to pay in respect of any chargeable dwelling and any day (as determined in accordance with sections 10 to 13)—

(a) in the case of a dwelling situated in the area of a billing authority in England, is to be reduced to the extent, if any, required by the authority's council tax reduction scheme (see subsection (2));

(b) in the case of a dwelling situated in the area of a billing authority in Wales, is to be reduced to the extent, if any, required by any council tax reduction scheme made under regulations under subsection (4) that applies to that dwelling;

(c) in any case, may be reduced to such extent (or, if the amount has been reduced under paragraph (a) or (b), such further extent) as the billing authority for the area in which the dwelling is situated thinks fit.

(2) Each billing authority in England must make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings situated in its area, by—

(a) persons whom the authority considers to be in financial need, or

(b) persons in classes consisting of persons whom the authority considers to be, in general, in financial need.

(3) Schedule 1A (which contains provisions about schemes under subsection (2)) has effect.

(4) The Welsh Ministers may by regulations—

(a) require a person or body specified in the regulations to make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings to which the scheme applies, by persons to whom the scheme applies,

(b) impose requirements on that person or body regarding the matters which must be included in that scheme, and

(c) make other provision for and in connection with such schemes.

(5) Schedule 1B (which contains further provisions about regulations under subsection (4) and about schemes under those regulations) has effect.

(6) The power under subsection (1)(c) includes power to reduce an amount to nil.

(7) The power under subsection (1)(c) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.

(8) No regulations under subsection (4) are to be made unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the National Assembly for Wales.

(9) In this Part “council tax reduction scheme” means a scheme under subsection (2) or regulations under subsection (4).]

Textual Amendments

F42 S. 13A substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 10(1)

[F43 13B Transitional arrangements E+W

(1) The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(2) The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(3) Regulations under this section may, in particular—

(a) make provision about the circumstances in which changes are to be smoothed;

(b) make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

(c) make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

(4) Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

(5) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(6) In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.]

Textual Amendments

F43 S. 13B inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 79

Administration and appeals E+W

14 Administration, penalties and enforcement. E+W

(1) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

(2) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

(3) Schedule 4 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

[F44 (4) Where a liability order has been made against a person under regulations under Schedule 4, the billing authority concerned may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.]

Textual Amendments

F44 S. 14(4) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 106 (with s. 89); S.I. 2014/768, art. 2(1)(b)

[F45 14A Regulations about powers to require information E+W

(1) The appropriate authority may by regulations provide for the exercise, for prescribed council tax purposes, of—

(a) powers to require the provision of information;

(b) powers to require a person to enter into arrangements under which access is permitted to the person's electronic records.

(2) The appropriate authority may by regulations make provision about arrangements for access to electronic records for prescribed council tax purposes where the arrangements are entered into otherwise than under a requirement of the kind mentioned in subsection (1)(b).

(3) The appropriate authority may by regulations—

(a) make provision about the persons by whom powers conferred by regulations under this section may be exercised;

(b) make provision about the persons by whom arrangements under regulations under this section may be made;

(c) in particular, make provision for the authorisation by billing authorities of persons to exercise those powers or make those arrangements.

(4) The provision that may be made by regulations under this section includes, in particular, provision equivalent to—

(a) provision made by a relevant enactment, or

(b) provision that is capable of being made under a relevant enactment,

with such modifications as the appropriate authority thinks fit.

(5) For the purposes of subsection (4), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

(a) section 109A(8) of the Social Security Administration Act 1992 (application of section 109B of that Act to the Crown);

(b) section 109B of that Act (powers to require information);

(c) section 110A of that Act (authorisations by local authorities to exercise powers of investigation);

(d) section 110AA of that Act (power of local authority to require electronic access to information);

(e) section 121DA of that Act (interpretation of Part 6 of that Act);

(f) section 191 of that Act (interpretation of that Act).

(6) This section does not affect the operation of Schedule 2 (administration of council tax).

(7) In this section “council tax purposes” means purposes relating to a person's liability to pay council tax.

Textual Amendments

F45 Ss. 14A-14D inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(2)

14B Regulations about offences E+W

(1) The appropriate authority may by regulations provide for the creation of offences that may be committed by a person in prescribed circumstances—

(a) by intentionally delaying or obstructing a person in the exercise of a power conferred by regulations under section 14A(1);

(b) by refusing or failing to comply with any requirement under regulations under section 14A(1)(b) or with the requirements of any arrangements entered into in accordance with such regulations;

(c) by refusing or failing, when required to do so by or under this Act or by or under regulations made under this Act, to provide any information or document in connection with a person's liability to pay council tax;

(d) by making a false statement or representation in connection with such liability;

(e) by providing, or causing or allowing to be provided, in connection with such liability, a document or information which is false;

(f) by failing to notify, or causing or allowing a person to fail to notify, a matter that is relevant to such liability (including in particular any matter that is required to be notified by or under this Act or by or under regulations made under this Act).

(2) Regulations under subsection (1)(a), (b) or (c)—

(a) must provide for an offence under the regulations to be triable only summarily;

(b) may not provide for such an offence to be punishable with a fine exceeding level 3 on the standard scale.

(3) Regulations under subsection (1)(a), (b) or (c)—

(a) may provide, in a case where a person is convicted of an offence under the regulations and the act or omission constituting the offence continues after the conviction, for the person to be guilty of a further offence and liable on summary conviction to a daily fine;

(b) may not provide for the daily fine to exceed £40.

(4) Regulations under subsection (1)(d), (e) or (f) that create an offence that may only be committed by a person acting dishonestly—

(a) must provide for the offence to be triable summarily or on indictment;

(b) may not provide for the offence to be punishable on summary conviction with imprisonment for a term exceeding [F46 the general limit in a magistrates’ court] or with a fine exceeding the statutory maximum;

(c) may not provide for the offence to be punishable on conviction on indictment with imprisonment for a term exceeding 7 years (and may provide for the offence to be punishable on conviction on indictment with a fine).

(5) Regulations under this section that create an offence within subsection (4) that may be committed before [F47 2 May 2022] may not provide for such an offence committed before that date to be punishable on summary conviction with imprisonment for a term exceeding 6 months.

(6) Regulations under subsection (1)(d), (e) or (f) that create an offence that may be committed by a person acting otherwise than dishonestly—

(a) must provide for the offence to be triable only summarily;

(b) may not provide for the offence to be punishable with imprisonment for a term exceeding 51 weeks or with a fine exceeding level 5 on the standard scale.

(7) Regulations under this section that create an offence within subsection (6) that may be committed before the date that section 281(5) of the Criminal Justice Act 2003 comes into force may not provide for such an offence committed before that date to be punishable with imprisonment for a term exceeding 3 months.

(8) The appropriate authority may by regulations make provision—

(a) about defences to an offence under regulations under this section;

(b) about the commission by a body corporate of such an offence;

(c) about the conduct of proceedings for such an offence;

(d) about the time limits for bringing such proceedings;

(e) about the determination of issues arising in such proceedings;

(f) about other matters of procedure and evidence in relation to such offences.

(9) The provision that may be made by regulations under this section includes, in particular, provision equivalent to—

(a) provision made by a relevant enactment, or

(b) provision that is capable of being made under a relevant enactment,

with such modifications as the appropriate authority thinks fit.

(10) For the purposes of subsection (9), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

(a) section 111 of the Social Security Administration Act 1992 (offences relating to powers under that Act);

(b) section 111A of that Act (dishonest representations for obtaining benefit etc);

(c) section 112 of that Act (false representations for obtaining benefit etc.);

(d) section 115 of that Act (offences by bodies corporate);

(e) section 116 of that Act (legal proceedings);

(f) section 121DA of that Act (interpretation of Part 6 of that Act);

(g) section 191 of that Act (interpretation of that Act).

Textual Amendments

F45 Ss. 14A-14D inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(2)

F46 Words in s. 14B(4)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table

F47 Words in s. 14B(5) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1

14C Regulations about penalties E+W

(1) The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—

(a) that person's act or omission results or could result in the amount of council tax that a person (“P”) is liable to pay being reduced or subject to a discount, and

(b) P is not or will not be entitled to that reduction or discount.

(2) The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—

(a) that person's act or omission results or could result in a dwelling in respect of which a person (“P”) would otherwise be liable to pay council tax being treated as an exempt dwelling for a period, and

(b) the dwelling is not or will not be an exempt dwelling for all or part of that period.

(3) Regulations under this section must—

(a) make provision with the effect that a penalty may only be imposed on a person where the person agrees to the imposition of the penalty as an alternative to criminal proceedings being taken against the person in respect of the act or omission to which the penalty relates,

(b) make provision with the effect that a penalty may only be imposed on a person where the person has not been charged with an offence in respect of the act or omission to which the penalty relates, or

(c) make provision within paragraph (a) and (b).

(4) Where—

(a) regulations under this section specify a sum as a penalty (or a minimum or maximum penalty), and

(b) it appears to the Treasury that there has been a change in the value of money since those regulations were made or (as the case may be) the last occasion when an order under this subsection was made,

the Treasury may by order substitute for that sum such other sum as appears to them to be justified by the change.

(5) An order under subsection (4) does not apply in relation to any act done or omission which began before the date on which the order comes into force.

(6) This section does not affect the operation of paragraph 1 of Schedule 3 (penalties).

(7) The provision that may be made by regulations under this section includes, in particular, provision equivalent to—

(a) provision made by a relevant enactment, or

(b) provision that is capable of being made under a relevant enactment,

with such modifications as the appropriate authority thinks fit.

(8) For the purposes of subsection (7), each of the following is a “relevant enactment”—

(a) section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution);

(b) section 115B of that Act (penalty as alternative to prosecution: colluding employers etc);

(c) section 115C of that Act (penalties in respect of incorrect statements etc);

(d) section 115D of that Act (penalties in respect of failures to disclose information);

(e) section 121DA of that Act (interpretation of Part 6 of that Act);

(f) section 191 of that Act (interpretation of that Act).

(9) The reference in subsection (8)—

(a) to section 115C or 115D of the Social Security Administration Act 1992 is to that section without the repeals in it contained in Part 1 of Schedule 14 to the Welfare Reform Act 2012;

(b) to any other provision of that Act is to the provision as it had effect on the day on which the Local Government Finance Act 2012 was passed.

Textual Amendments

F45 Ss. 14A-14D inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(2)

14D Sections 14A to 14C: supplementary E+W

(1) In sections 14A to 14C—

• “the appropriate authority” means—

  (a)

  the Secretary of State, in relation to England, and

  (b)

  the Welsh Ministers, in relation to Wales;

• “prescribed”, in relation to regulations made by the Welsh Ministers, means prescribed by such regulations.

(2) A statutory instrument containing regulations made by the Secretary of State under any of sections 14A to 14C may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

(3) A statutory instrument containing regulations made by the Welsh Ministers under any of sections 14A to 14C may not be made unless a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales.]

Textual Amendments

F45 Ss. 14A-14D inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(2)

15 Valuation tribunals. E+W

(1) Valuation and community charge tribunals established under Schedule 11 to the 1988 Act shall be known as valuation tribunals.

(2) Such tribunals shall exercise, in addition to the jurisdiction conferred on them by or under the 1988 Act, the jurisdiction conferred on them by—

(a) section 16 below;

(b) regulations made under section 24 below; and

(c) paragraph 3 of Schedule 3 to this Act.

16 Appeals: general. E+W

(1) A person may appeal to a valuation tribunal if he is aggrieved by—

(a) any decision of a billing authority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or

(b) any calculation made by such an authority of an amount which he is liable to pay to the authority in respect of council tax.

(2) In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.

(3) Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.

(4) No appeal may be made under subsection (1) above unless—

(a) the aggrieved person serves a written notice under this subsection; and

(b) one of the conditions mentioned in subsection (7) below is fulfilled.

(5) A notice under subsection (4) above must be served on the billing authority concerned.

(6) A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.

(7) The conditions are that—

(a) the aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;

(b) the aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;

(c) the period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.

(8) Where a notice under subsection (4) above is served on an authority, the authority shall—

(a) consider the matter to which the notice relates;

(b) include in any notification under subsection (7)(a) above the reasons for the belief concerned;

(c) include in any notification under subsection (7)(b) above a statement of the steps taken.

Modifications etc. (not altering text)

C10 S. 16(1) restricted (1.4.1992) by S.I. 1992/613, reg.30.

Miscellaneous E+W

17 Completion of new dwellings. E+W

(1) Subject to the provisions of this section, Schedule 4A to the M9 1988 Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall, with the exception of paragraph 6, apply for the purposes of this Part as it applies for the purposes of Part III of that Act.

(2) Any reference in this section to the Schedule is a reference to Schedule 4A to the 1988 Act as it applies for the purposes of this Part.

(3) Where—

(a) a completion notice is served under the Schedule; and

(b) the building to which the notice relates is not completed on or before the relevant day,

any dwelling in which the building or any part of it will be comprised shall be deemed for the purposes of this Part to have come into existence on that day.

(4) For the purposes of subsection (3) above the relevant day in relation to a completion notice is—

(a) where [F48 no appeal] against the notice is brought under paragraph 4 of the Schedule, the day stated in the notice; and

(b) where [F49 an appeal] against the notice is brought under that paragraph, the day determined under the Schedule as the completion day in relation to the building to which the notice relates.

(5) Where—

(a) a day is determined under the Schedule as the completion day in relation to a new building; and

(b) the building is one produced by the structural alteration of a building which is comprised in one or more existing dwellings,

the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

(6) Any reference in this section or the Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

(a) the existing building or any part of it is comprised in a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or

(b) neither the existing building nor any part of it is, except by virtue of the alteration, comprised in any dwelling.

(7) Any reference in this section to a building includes a reference to a part of a building; and any reference in the Schedule to the valuation officer shall be construed as a reference to the listing officer.

Textual Amendments

F48 Words in s. 17(4)(a) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 43(1)(a) (with effect as mentioned in Sch. 7 para. 43(2))

F49 Words in s. 17(4)(b) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 43(1)(b) (with effect as mentioned in Sch. 7 para. 43(2))

Marginal Citations

M9 1988 c.41

18 Death of persons liable. E+W

(1) The Secretary of State may make such regulations as he thinks fit to deal with any case where a person dies and at any time before his death—

(a) he was (or is alleged to have been) liable to pay council tax under section 6, 7 or 8 above;

(b) he was (or is alleged to have been) so liable, as spouse [F50 or civil partner] , under section 9 above; or

(c) a penalty was imposed on him [F51 under regulations under section 14C or] under paragraph 1 of Schedule 3 to this Act.

(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3) The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4) The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6) The regulations may provide that proceedings (whether by way of appeal or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

Textual Amendments

F50 Words in s. 18(1)(b) inserted (15.4.2005 for specified purposes and otherwise 5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(3); S.I. 2005/1112, art. 2, Sch. 1; S.I. 2005/3175, art. 2

F51 Words in s. 18(1)(c) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(3)

F52 19 Exclusion of Crown exemption in certain cases. E+W

(1) Subsection (2) below applies in the case of a dwelling provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.

(2) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—

(a) the dwelling being a chargeable dwelling; or

(b) any person being liable to pay council tax in respect of the dwelling.

(3) The authorities are—

(a) a billing authority other than the Council of the Isles of Scilly;

(b) a county council;

[F53 (bb) the Greater London Authority;

(bc) any functional body, within the meaning of the Greater London Authority Act 1999;]

[F54 (c) a police and crime commissioner;]

(ca) F55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cb) F55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F56 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the Receiver for the Metropolitan Police District; F57 . . .

F58 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F59 (g) The Residuary Body for Wales (Corff Gweddilliol Cymru).]

(4) The Secretary of State may by order provide that subsection (2) above shall also apply in relation to any dwelling of a class prescribed by the order.

(5) Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (2) of that section.

Textual Amendments

F52 S. 19: by 1999 c. 22, ss. 83, Sch. 12 para. 8 (with Sch. 14 para. 7(2)) it is provided (1.4.2001) that, in s. 19(2) after paragraph (e) there is inserted "(ea) the Greater London Magistrates' Courts Authority"; S.I. 2001/916, arts. 2(a)(i), 4 (with Sch. 2 para. 2) and said insertion repealed (1.4.2005) by the Courts Act (c. 39), s. 109(1)(3), Sch. 8 para. 356, {Sch. 10}; S.I. 2005/910, art. 3

F53 S. 19(3)(bb)(bc) inserted (8.5.2000) by 1999 c. 29, s. 137 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3

F54 S. 19(3)(c) substituted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 212; S.I. 2012/2892, art. 2(i)

F55 S. 19(3)(ca)(cb) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 3 para. 76, Sch. 7 Pt. 5; S.I. 2002/344, art. 3(j)(k)(m) (with transitional provisions in art. 4)

F56 S. 19(3)(d) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.(subject to art. 5)

F57 Word “and" in s. 19(3)(e) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch (subject to art, 5)

F58 S. 19(3)(f) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch

F59 S. 19(3)(g) inserted (5.7.1994) by 1994 c. 19, s. 39, Sch. 13 para. 33

Chapter II E+W Valuation Lists

Modifications etc. (not altering text)

C11 Pt. I Ch. II amended (28.11.1994) by S.I. 1994/2825, reg. 47

Preliminary E+W

20 Listing officers. E+W

(1) The Commissioners of Inland Revenue shall appoint a listing officer for each billing authority.

(2) The remuneration of, and any expenses incurred by, listing officers in carrying out their functions (including the remuneration and expenses of persons, whether or not in the service of the Crown, to assist them) shall be paid out of money provided by Parliament.

(3) Any reference in this Chapter to a listing officer’s or the Commissioners’ functions is a reference to the functions imposed or conferred on him or them by or under this Chapter.

Modifications etc. (not altering text)

C12 S. 20 amended (28.11.1994) by S.I. 1994/2825, reg. 20

The lists E+W

21 Valuations for purposes of lists. E+W

(1) The Commissioners of Inland Revenue shall—

(a) carry out such valuations of dwellings in England and Wales;

(b) furnish listing officers with such information obtained in carrying out the valuations or in the exercise of the powers conferred by section 27 below; and

(c) disclose to such officers such contents of particulars delivered documents,

as they consider necessary or expedient for the purpose of facilitating the compilation and maintenance by those officers of valuation lists in accordance with this Chapter.

(2) The valuations shall be carried out by reference to [F60 the appropriate date] and on such assumptions and in accordance with such principles as may be prescribed.

[F61 (2A) For the purposes of subsection (2) above, the appropriate date is—

(a) in relation to a list under section 22, 1st April 1991, and

(b) in relation to a list under section 22B, the later of—

(i) two years before the date on which the list falls to be compiled, and

(ii) such date, if any, within that two year period as may be specified by regulations.

(2B) The power to make regulations under subsection (2A)(b)(ii) is exercisable—

(a) in relation to a list to be compiled for a billing authority in England, by the Secretary of State, and

(b) in relation to a list to be compiled for a billing authority in Wales, by the National Assembly for Wales.]

(3) Without prejudice to the generality of their powers, the Commissioners of Inland Revenue may appoint persons who are not in the service of the Crown to assist them in carrying out the valuations.

(4) For the purposes of the valuations the Commissioners of Inland Revenue may disclose to a person appointed under subsection (3) above—

(a) any survey report obtained for any purpose of rating, including non-domestic rating; and

(b) any information obtained in the exercise of the powers conferred by section 27 below.

(5) If any person to whom any report or information is disclosed by virtue of subsection (4) above uses or discloses the report or information, in whole or in part, otherwise than for the purposes of the valuations, he shall be liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; and

(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

(6) Except as provided by subsection (4) above, nothing in this section permits the disclosure to any person appointed under subsection (3) above of information which is subject to the rules of confidentiality applicable to the Commissioners of Inland Revenue.

Textual Amendments

F60 Words in s. 21(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 44

F61 S. 21(2A)(2B) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 44

22 Compilation and maintenance of lists. E+W

(1) In accordance with this Chapter, the listing officer for a billing authority shall compile, and then maintain, a list for the authority (to be called its valuation list).

(2) The list must be compiled on 1st April 1993 [F62 , shall come into force on that day and shall remain in force until a new list for the authority is compiled under section 22B below] .

(3) Before the list is compiled the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.

(4) Any valuation of a dwelling carried out by the listing officer in pursuance of subsection (3) above shall be carried out in accordance with section 21(2) above.

(5) At the following times, namely—

(a) not later than 1st September 1992; and

(b) not earlier than 15th November 1992 and not later than 1st December 1992,

the listing officer shall send to the billing authority a copy of the list which he proposes (on the information then before him) to compile.

(6) As soon as reasonably practicable after receiving the copy under subsection (5)(b) above the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

(7) As soon as reasonably practicable after compiling a list the listing officer shall send a copy of it to the authority.

(8) As soon as reasonably practicable after receiving the copy under subsection (7) above the authority shall deposit it at its principal office.

(9) The list must be maintained for so long as is necessary for the purposes of this Part.

Textual Amendments

F62 Words in s. 22(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 45

[F63 22A Amalgamated valuation lists for Welsh billing authorities. E+W

(1) Every new listing officer shall, on 1st April 1996, compile a list (“the amalgamated list”) for the new billing authority for which he is appointed, based on the information provided for him under this section.

(2) The amalgamated list shall contain the information which was included in the valuation lists compiled on 1st April 1993 for the old billing authorities (“the current lists”) so far as that information is relevant.

(3) The amalgamated list shall also include the information which was included in any current list by way of an alteration, so far as that information is relevant.

(4) A new listing officer’s amalgamated list shall be treated, for the purposes of this Act, as the valuation list for his new billing authority and shall be deemed to have come into force on 1st April 1993.

(5) Where an amalgamated list contains information which is derived from any alteration made to any valuation list or lists from which it is derived, the amalgamated list shall be treated as having been varied on the date on which the alteration was made.

(6) Subsections (2) to (8) of section 22 above shall not apply in relation to an amalgamated list.

(7) Every listing officer shall—

(a) on or before 15th November 1995, provide the appropriate new listing officer with the information recorded in his valuation list as at 31st October 1995 so far as it is relevant; and

(b) on 31st March 1996, provide the appropriate new listing officer with the information recorded in his valuation list as at that date, so far as it is relevant.

(8) A new listing officer receiving any information under subsection (7)(a) above shall send a copy of it to his new billing authority as soon as is reasonably practicable.

(9) As soon as is reasonably practicable after compiling the amalgamated list, a new listing officer shall send a copy of it to his new billing authority.

(10) A new billing authority receiving a copy of an amalgamated list under subsection (9) above shall, as soon as is reasonably practicable, deposit it at its principal office.

(11) In this section—

• “old authority” has the same meaning as in the Local Government (Wales) Act 1994;

• “old billing authority” means a billing authority which is an old authority;

• “new billing authority” means a billing authority which is a new principal council;

• “listing officer” means a listing officer for an old billing authority;

• “new listing officer” means a listing officer for a new billing authority; and

• “new principal council” has the same meaning as in the Local Government (Wales) Act 1994.

(12) For the purposes of this section—

(a) references to a listing officer’s valuation list are references to the valuation list maintained by him under this Act;

(b) a new listing officer’s area is the area of the new billing authority for which he is appointed;

(c) the appropriate new listing officer, in relation to any information which relates to a dwelling is the new listing officer for the new billing authority in whose area the dwelling is situated; and

(d) information is relevant in relation to a new listing officer, or his area, if it relates to a dwelling which is in his area.]

Textual Amendments

F63 S. 22A inserted (3.4.1995 subject to arts. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 36 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

[F64 22B Compilation and maintenance of new lists E+W

(1) The listing officer for a billing authority shall compile, and then maintain, new lists for the authority in accordance with this Chapter (each such list to be called its valuation list).

[F65 (1A) A new list must be compiled, in relation to billing authorities in England, on 1 April in each year specified by order made by the Secretary of State.]

(2) A new list must be compiled—

(a) F66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in relation to billing authorities in Wales, on 1 April 2005.

(3) After that, a new list must be compiled [F67 in relation to billing authorities in Wales] on [F68 1 April in each year specified by order made by the Welsh Ministers.]

(4) A new list shall come into force on the day on which it is compiled and shall remain in force until the next such list is compiled.

(5) The duty to maintain a list compiled under this section continues for so long as is necessary for the purposes of this Part and is not affected by the list ceasing to be in force.

(6) Before a list is compiled under this section, the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on the date on which it is to be compiled.

(7) Where a list is to be compiled under this section, the listing officer for a billing authority shall send the authority a copy of the list he proposes to compile (on the information then before him) not later than 1st September before the date on which it is to be compiled.

(8) As soon as reasonably practicable after receiving a copy list under subsection (7) above, a billing authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

(9) As soon as reasonably practicable after the listing officer for a billing authority has compiled a list under this section, he shall send a copy of it to the authority.

(10) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority shall deposit it at its principal office.

(11) No order under [F69 subsection (1A)] above may be made unless a draft of the order has been laid before, and approved by resolution of, the House of Commons.]

[F70 (12) No order under subsection (3) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the National Assembly for Wales.]

Textual Amendments

F64 S. 22B inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 77

F65 S. 22B(1A) inserted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(2)

F66 S. 22B(2)(a) and following word repealed (30.3.2006) ( by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(3)

F67 Words in s. 22B(3) inserted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(4)(a)

F68 Words in s. 22B(3) substituted (15.1.2012) by Localism Act 2011 (c. 20), ss. 80(2), 240(1)(g)

F69 Words in s. 22B(11) substituted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(5)

F70 S. 22B(12) inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 80(3), 240(1)(g)

23 Contents of lists. E+W

(1) A valuation list must show, for each day for which it is in force, each dwelling which is situated in the billing authority’s area.

(2) For each day on which a dwelling is shown in a list, the list must also show which of the valuation bands is applicable to the dwelling.

(3) A list must also contain such information about dwellings shown in it as may be prescribed.

(4) The omission from a list of any matter required to be included in it shall not of itself render the list invalid.

(5) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.

24 Alteration of lists. E+W

(1) The Secretary of State may make regulations about the alteration by listing officers of valuation lists which have been compiled under this Chapter; and subsections (2) to (10) below shall apply for the purposes of this subsection.

(2) The regulations may include provision that where a listing officer intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

(3) The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 21(2) above.

(4) The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

(a) since the valuation band was first shown in the list as applicable to the dwelling—

(i) there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it;

(ii) there has been a material reduction in the value of the dwelling;

(iii) the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act; or

(iv) in the case of a dwelling which continues to be such a hereditament, there has been an increase or reduction in its domestic use,

and (in any case) prescribed conditions are fulfilled;

(b) the listing officer is satisfied that—

(i) a different valuation band should have been determined by him as applicable to the dwelling; or

(ii) the valuation band shown in the list is not that determined by him as so applicable; or

(c) an order of a valuation tribunal or of the High Court requires the alteration to be made.

(5) The regulations may include provision—

(a) as to who (other than a listing officer) may make a proposal for the alteration of the list with a view to its being accurately maintained;

(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;

(c) as to the period within which a proposal must be made;

(d) as to the procedure for and subsequent to the making of a proposal;

(e) as to the circumstances in which and the conditions upon which a proposal may be withdrawn; and

(f) requiring the listing officer to inform other prescribed persons of the proposal in a prescribed manner.

(6) The regulations may include provision that, where there is a disagreement between the listing officer and another person making a proposal for the alteration of a list—

(a) about the validity of the proposal; or

(b) about the accuracy of the list,

an appeal may be made to a valuation tribunal.

(7) The regulations may include—

(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

(b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

(c) provision requiring the listing officer to inform prescribed persons of an alteration within a prescribed period;

(d) provision requiring the listing officer to keep for a prescribed period a record of the state of the list before the alteration was made.

(8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

(a) provision requiring payments or repayments to be made; and

(b) provision as to the recovery (by deduction or otherwise) of sums due.

(9) The regulations may include provision that where—

(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and

(b) a copy of the list has been deposited by the authority under section 22(8) [F71 , 22A(10) or 22B(10)] above,

the authority must alter the copy accordingly.

(10) In this section—

• “domestic use”, in relation to a dwelling, means use in such a manner as to constitute it domestic property for the purposes of Part III of the 1988 Act;

• “material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;

• “material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person;

• “relevant transaction” means a transfer on sale of the fee simple, a grant of a lease for a term of seven years or more or a transfer on sale of such a lease.

Textual Amendments

F71 Words in s. 24(9)(b) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 46

25 Compilation and maintenance of new lists. E+W

F72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F72 S. 25 repealed (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1)(2), Sch. 7 para. 47, Sch. 8 Pt. 1

Supplemental E+W

[F73 25A. Powers of entry: England E+W

(1) If a valuation officer needs to value a dwelling in England for the purpose of carrying out any of the officer’s functions, the officer and any servant of the Crown authorised by the officer in writing may enter on, survey and value the dwelling if subsections (2) and (4) are fulfilled and (where it applies) subsection (5) is fulfilled.

(2) The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under subsection (1).

(3) The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the dwelling.

(4) After the tribunal has given its approval, at least 3 days’ notice in writing must be given of the proposed exercise of the power.

(5) In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce the authorisation.

(6) A person who intentionally delays or obstructs a person in the exercise of a power under this section is liable on summary conviction to a fine not exceeding level 1 on the standard scale.

(7) For the purpose of the requirement under subsection (4), the following days are to be disregarded—

(a) a Saturday, a Sunday, Christmas Day or Good Friday;

(b) a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.

(8) The tribunal may—

(a) determine any application brought under this section and any question arising from that application;

(b) specify the arrangements by which any entry approved by it must be conducted, including whether the entry may occur on more than one day.

(9) In this section—

• “the tribunal” means the First-tier Tribunal, and

• “valuation officer” means any listing officer and any other officer of Revenue and Customs who is for the time being appointed by the Commissioners of Her Majesty’s Revenue and Customs to carry out any of their functions.]

Textual Amendments

F73 S. 25A inserted (1.10.2015) by The Council Tax and Non-Domestic Rating (Powers of Entry: Safeguards) (England) Order 2015 (S.I. 2015/982), arts. 1, 3(2)

26 Powers of entry[F74 : Wales] E+W

(1) If a valuation officer needs to value a dwelling [F75 in Wales] for the purpose of carrying out any of his functions, he and any servant of the Crown authorised by him in writing may enter on, survey and value the dwelling if subsections (2) and (3) below are fulfilled.

(2) At least three clear days’ notice in writing of the proposed exercise of the power must be given; and there shall be disregarded for this purpose any day which is—

(a) a Saturday, a Sunday, Christmas Day or Good Friday; or

(b) a day which is a bank holiday under the M10 Banking and Financial Dealings Act 1971 in England and Wales.

(3) In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce his authority.

(4) If a person intentionally delays or obstructs a person in the exercise of a power under this section, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(5) In this section and section 27 below “valuation officer” means any listing officer and any other officer of the Commissioners of Inland Revenue who is for the time being appointed by them to carry out any of their functions.

Textual Amendments

F74 Word in s. 26 heading inserted (1.10.2015) by The Council Tax and Non-Domestic Rating (Powers of Entry: Safeguards) (England) Order 2015 (S.I. 2015/982), arts. 1, 3(3)(a)

F75 Words in s. 26(1) inserted (1.10.2015) by The Council Tax and Non-Domestic Rating (Powers of Entry: Safeguards) (England) Order 2015 (S.I. 2015/982), arts. 1, 3(3)(b)

Marginal Citations

M10 1971 c. 80.

27 Information about properties. E+W

(1) In any case where—

(a) a notice is served by a listing officer or the Commissioners of Inland Revenue on a charging or billing authority, a community charges registration officer or any other person prescribed for the purposes of this subsection;

(b) the notice requests the supply of information of a description specified in the notice; and

(c) the information relates to property and is information which the listing officer or the Commissioners reasonably believe will assist him or them in carrying out any of his or their functions,

the authority, officer or other person shall supply the information requested, and shall do so in such form and manner and at such time as the listing officer or the Commissioners specify in the notice.

(2) For the purpose of carrying out any of his functions, a valuation officer may serve on a person who is or has been an owner or occupier of any dwelling a notice—

(a) requesting him to supply to the officer information which is of a description specified in the notice; and

(b) stating that the officer believes the information requested will assist him in carrying out his functions.

(3) A person on whom a notice is served under subsection (2) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.

(4) If a person on whom a notice has been served under subsection (2) above fails without reasonable excuse to comply with subsection (3) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(5) If, in supplying information in purported compliance with subsection (3) above, a person on whom a notice has been served under subsection (2) above—

(a) makes a statement which he knows to be false in a material particular; or

(b) recklessly makes a statement which is false in a material particular,

he shall be liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding level 3 on the standard scale or both.

(6) If in the course of the exercise of its functions any information comes to the notice of a charging or billing authority which it considers would assist a listing officer in carrying out any of his functions, it shall be the authority’s duty to inform the listing officer.

(7) In carrying out any of his or their functions, a listing officer or the Commissioners of Inland Revenue may also take into account any other information available to him or them, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

(8) In this section—

• “charging authority” shall be construed in accordance with section 144(1) of the 1988 Act;

• “community charges registration officer” shall be construed in accordance with section 26 of that Act.

28 Information about lists. E+W

(1) A person may require a listing officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

(a) the officer is maintaining the list; and

(b) the list is in force or has been in force at any time in the preceding five years.

(2) A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

(a) the authority has deposited the copy under section 22(8) [F76 , 22A(10) or 22B(10)] above; and

(b) the list is in force or has been in force at any time in the preceding five years.

(3) A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

(a) the authority has deposited the copy under section 22(6) [F77 or 22B(8)] above; and

(b) the list itself is not yet in force.

(4) A requirement under subsection (1), (2) or (3) above must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.

(5) Where access is given under this section to information in documentary form the person to whom access is given may—

(a) make copies of (or of extracts from) the document;

(b) require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.

(6) Where access is given under this section to information in a form which is not documentary the person to whom access is given may—

(a) make transcripts of (or of extracts from) the information;

(b) require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.

(7) If a reasonable charge is required for a facility under subsection (5) or (6) above, the subsection concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

(8) If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this section—

(a) intentionally obstructs a person in exercising a right under subsection (1), (2), (3), (5)(a) or (6)(a) above; or

(b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Textual Amendments

F76 Words in s. 28(2)(a) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 48(a)

F77 Words in s. 28(3)(a) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 48(b)

Modifications etc. (not altering text)

C13 S. 28(2) applied (28.11.1994) by S.I. 1994/2825, reg. 48

29 Information about proposals and appeals. E+W

(1) A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 24 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding five years.

(2) A person may—

(a) make copies of (or of extracts from) a document mentioned in subsection (1) above; or

(b) require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.

(3) If a reasonable charge is required for a facility under subsection (2) above, that subsection shall not apply unless the person seeking to avail himself of the facility pays the charge.

(4) If without reasonable excuse a person having custody of a document mentioned in subsection (1) above—

(a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or

(b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Chapter III E+W Setting of Council Tax

Modifications etc. (not altering text)

C14 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

Pt. 1 Ch. 3 (ss. 30-38) applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art. 3(3)

Pt. 1 Ch. 3 (ss. 30-38) excluded (E.) (1.8.1995) by S.I. 1995/1748, reg. 6(1)

Pt. 1 Ch. 3 amended (28.11.1994) by S.I. 1994/2825, reg. 49

Pt. 1 Ch. 3 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(4)

C15 Pt. 1 Ch. 3 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(4)

C16 Pt. 1 Ch. 3 modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 4

C17 Pt. 1 Ch. 3 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(4)

C18 Pt. 1 Ch. 3 modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(4)

Setting of amounts E+W

30 Amounts for different categories of dwellings. E+W

(1) For each financial year and each category of dwellings in its area, a billing authority shall, in accordance with subsection (2) below, set an amount of council tax.

(2) An amount so set shall be calculated by taking the aggregate of—

(a) the amount which, in relation to the year and the category of dwellings, has been calculated (or last calculated) by the authority in accordance with [F78 —

(i) in the case of a billing authority in England, sections 31A, 31B and 34 to 36 below, or

(ii) in the case of a billing authority in Wales, sections 32 to 36 below;] and

(b) any amounts which, in relation to the year and the category of dwellings [F79 —

(i) in the case of a billing authority in England, have been calculated in accordance with sections 42A, 42B and 45 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities, or

(ii) in the case of a billing authority in Wales, have been calculated in accordance with sections 43 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities.]

(3) Where the aggregate amount given by subsection (2) above is a negative amount, the amount set shall be nil.

(4) Dwellings fall within different categories for the purposes of subsections (1) and (2) above according as different calculations have been made in relation to them in accordance with [F80 —

(a) in the case of a billing authority in England, sections 31A, 31B and 34 to 36 below, or sections 42A, 42B and 45 to 47 below, or both, or

(b) in the case of a billing authority in Wales, sections 32 to 36 below, or sections 43 to 47 below, or both.]

(5) A billing authority shall assume for the purposes of subsections (1) and (2) above that each of the valuation bands is shown in its valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(6) Any amount must be set before 11th March in the financial year preceding that for which it is set, but is not invalid merely because it is set on or after that date.

(7) No amount may be set before the earlier of the following—

(a) 1st March in the financial year preceding that for which the amount is set;

(b) the date of the issue to the authority of the last precept capable of being issued to it (otherwise than by way of substitute) by a major precepting authority for the financial year for which the amount is set.

(8) No amount may be set unless the authority has made in relation to the year the calculations required by this Chapter.

(9) A purported setting of an amount, if done in contravention of subsection (7) or (8) above, shall be treated as not having occurred.

[F81 (10) Where the major precepting authority in question is the Greater London Authority, subsections (2)(b) and (4) above shall have effect as if the references to sections 43 to 47 below were references to the appropriate Greater London provisions.

(11) In this section, “the appropriate Greater London provisions” means—

(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or

(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.]

Textual Amendments

F78 Words in s. 30(2)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 8(2)(a); S.I. 2011/2896, art. 2(i)

F79 Words in s. 30(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 8(2)(b); S.I. 2011/2896, art. 2(i)

F80 Words in s. 30(4) substituted (3.12.2011) by virtue of Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 8(3); S.I. 2011/2896, art. 2(i)

F81 S. 30(10)(11) added (12.1.2000 subject to transitional provisions in Schedule 1, Table 1, of the commencing S.I.) by 1999 c. 29, s. 81 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 1

Modifications etc. (not altering text)

C19 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C20 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C21 S. 30 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 1

31 Substituted amounts. E+W

(1) Where a billing authority has set amounts for a financial year under section 30 above and at any later time—

(a) it makes substitute calculations under section [F82 36A,] 37 [F83 , 52I or 52T] below;

[F84 (aa) substitute calculations it has made under section 52ZF below have effect by virtue of section 52ZH or 52ZI below; or]

(b) it is issued with a precept for the year (originally or by way of substitute) by a major precepting authority,

it shall as soon as reasonably practicable after that time set amounts in substitution so as to give effect to those calculations or that precept.

(2) Any amount set in substitution under subsection (1) above must be set in accordance with section 30 above, but subsection (6) of that section shall be ignored for this purpose.

(3) Where a billing authority sets any amount in substitution under subsection (1) above (a new amount), anything paid to it by reference to the amount for which it is substituted (the old amount) shall be treated as paid by reference to the new amount.

(4) If the old amount exceeds the new amount, the following shall apply as regards anything paid if it would not have been paid had the old amount been the same as the new amount—

(a) it shall be repaid if the person by whom it was paid so requires;

(b) in any other case it shall (as the billing authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any council tax set by the authority in accordance with section 30 above.

[F85 (4A) Subject to any provision made by regulations under subsection (6) below, where an authority sets amounts in substitution under subsection (1)(a) above in the circumstances described in section 52ZO(6) or 52ZP(6) or (8) below, it may recover from the local precepting authority in question administrative expenses incurred by it in, or in consequence of, so doing.]

(5) [F86 Subject to any provision made by regulations under subsection (6) below,] where an authority sets amounts in substitution under subsection (1)(b) above, it may recover from the major precepting authority administrative expenses incurred by it in, or in consequence of, so doing.

[F87 (6) The Secretary of State may by regulations make provision for cases in which—

(a) subsection (4A) or (5) above does not apply, or

(b) that subsection applies with modifications.]

Textual Amendments

F82 Word in s. 31(1)(a) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 9; S.I. 2011/2896, art. 2(i)

F83 Words in s. 31 substituted (27.7.1999) by 1999 c. 27, s. 30, Sch. 1 Pt. II para. 3

F84 S. 31(1)(aa) substituted for word in (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 2(2); S.I. 2011/2896, art. 2(i)

F85 S. 31(4A) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 2(3); S.I. 2011/2896, art. 2(i)

F86 Words in s. 31(5) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 2(4); S.I. 2011/2896, art. 2(i)

F87 S. 31(6) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 2(5); S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C22 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C23 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C24 S. 31(4A) excluded (E.) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), regs. 1(1)(b), 6(2) (with reg. 6(1))

C25 S. 31(5) applied (with modifications) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), regs. 1(1)(b), 4(3) (with reg. 4(1))

C26 S. 31(5) excluded (E.) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), regs. 1(1)(b), 4(2) (with reg. 4(1))

The requisite calculations E+W

[F88 31A Calculation of council tax requirement by authorities in England E+W

(1) In relation to each financial year a billing authority in England must make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure,

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for,

[F89 (da) any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with regulations under section 97(2B) of the 1988 Act,]

(e) any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of the 1988 Act, and

(f) any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of the 1988 Act and charged to a revenue account for the year.

(3) The authority must calculate the aggregate of—

(a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,

[F90 (aa) any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with regulations under section 97(2A) of the 1988 Act,]

(b) any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with section 97(3) of the 1988 Act,

(c) any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of the 1988 Act and will be credited to a revenue account for the year, and

(d) the amount of the financial reserves which the authority estimates it will use in order to provide for the items mentioned in subsection (2)(a), (b), (e) and (f) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.

(5) In making the calculation under subsection (2) above the authority must ignore[F91 —

(a)] payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fund[F92 , and

(b) subject to paragraphs (da), (e) and (f) of subsection (2) above, sums which have been or are to be transferred from its general fund to its collection fund.]

(6) In estimating under subsection (2)(a) above the authority must take into account—

(a) the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and

(b) the amount of any precept issued to it for the year by a local precepting authority and the amount of any levy or special levy issued to it for the year.

(7) But (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) the authority must not anticipate a precept, levy or special levy not issued.

(8) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—

(i) sums which will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and

(ii) sums which will be transferred as regards the year from its collection fund to its general fund, and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.

(9) In making the calculation under subsection (3) above the authority must ignore—

(a) payments which must be made into its collection fund under section 90(1) of the 1988 Act or to a trust fund, and

(b) subject to paragraphs [F93 (aa),] (b) and (c) of subsection (3) above, sums which have been or are to be transferred from its collection fund to its general fund.

(10) The Secretary of State may by regulations do either or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (9) above, or any of them, or by adding other provisions, or by a combination of those methods).

(11) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

(12) This section is subject to section 52ZS below (which requires a direction to a billing authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).

(13) In this section “BID Revenue Account” has the same meaning as in Part 4 of the Local Government Act 2003.

Textual Amendments

F88 Ss. 31A, 31B inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 74, 240(2); S.I. 2011/2896, art. 2(g)

F89 S. 31A(2)(da) inserted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(2)(a)

F90 S. 31A(3)(aa) inserted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(2)(b)

F91 Word in s. 31A(5) inserted (with effect in accordance with art. 1(2)(3) of the amending S.I.) by The Localism Act 2011 (Consequential Amendments) Order 2014 (S.I. 2014/389), art. 2(a)

F92 S. 31A(5)(b) and word inserted (with effect in accordance with art. 1(2)(3) of the amending S.I.) by The Localism Act 2011 (Consequential Amendments) Order 2014 (S.I. 2014/389), art. 2(b)

F93 Word in s. 31A(9)(b) inserted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(2)(c)

Modifications etc. (not altering text)

C27 S. 31A applied (with modifications) (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 20(1)

31B Calculation of basic amount of tax by authorities in England E+W

(1) In relation to each financial year a billing authority in England must calculate the basic amount of its council tax by applying the formula—

where—

R is the amount calculated (or last calculated) by the authority under section 31A(4) above as its council tax requirement for the year;

T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.

(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 31A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.

(3) The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority must make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(4) 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 major precepting authorities concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.

(5) The Secretary of State may by regulations do either or both of the following—

(a) alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);

(b) provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).]

Textual Amendments

F88 Ss. 31A, 31B inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 74, 240(2); S.I. 2011/2896, art. 2(g)

32 Calculation of budget requirement [F94 by authorities in Wales]. E+W

(1) In relation to each financial year a billing authority [F95 in Wales] shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

[F96 (a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;]

[F97 (aa) the expenditure that the authority estimates it will incur in the year in making repayments of—

(i) grant paid to it by the Secretary of State or the Welsh Ministers, or

(ii) amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;]

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; [F98 and]

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; F99 ...

F100 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F101 (2A) The expenditure mentioned in subsection (2)(a) does not include expenditure which the authority estimates it will charge to a BID Revenue Account.]

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable for the year into its F102 ... [F103 council fund] and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of redistributed non-domestic rates, [F104 BID levy or financial contribution made under section 43 of the Local Government Act 2003,] revenue support grant, [F105 its council tax reduction scheme,] additional grant [F106 or [F107 special grant] F108 ...;];

[F109 (aa) the sums that it estimates will be payable to it for an earlier financial year in respect of—

(i) redistributed non-domestic rates,

(ii) revenue support grant, or

(iii) additional grant;]

F110 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) [F111 and (b)] of subsection (2) above.

[F112 (3A) F113 ... subsection (3)(a) above does not require the estimation of sums payable into [F114 a billing authority's] council fund in respect of council tax or [F115 non-domestic rates or the grant paid to them under section 88A of the Local Government Finance Act 1988].]

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

[F116 (5) In making the calculation under subsection (2) above the authority must ignore—

(a) payments which must be met from a trust fund;

(b) payments to be made to the [F117 Welsh Ministers] under paragraph 5 of Schedule 8 to the 1988 Act or regulations made under paragraph 5(15) of that Schedule;

(c) payments to be made in respect of the amount of any precept issued by a major precepting authority under Part 1 of this Act (but not payments to be so made in respect of interest on such an amount); and

(d) payments to be made to another person in repaying, under regulations under the 1988 Act or Part 1 of this Act, excess receipts by way of non-domestic rates or council tax.]

(6) In estimating under subsection (2)(a) above the authority shall take into account—

(a) the amount of any precept issued to it for the year by a local precepting authority; and

(b) the amount of any levy or special levy issued to it for the year;

but (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) shall not anticipate a precept, levy or special levy not issued.

F118 (6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely—

(i) sums which will be payable for the year into its F119 ... [F120 council fund] and in respect of which amounts will be credited to a revenue account for the year; and

F121 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

F122 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F122 (8A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F122 (8B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) The [F123 Welsh Ministers] may by regulations do one or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to [F124 (7)] above, or any of them, or by adding other provisions, or by a combination of those methods).

[F125 (9A) A statutory instrument containing regulations under subsection (9) is subject to annulment in pursuance of a resolution of Senedd Cymru.]

(10) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

F126 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F127 (12) In this section and section 33—

(a) references to sums payable for a financial year in respect of redistributed non-domestic rates are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act relating to the authority (including as amended by a report under paragraph 13 of Schedule 8 to that Act);

(b) references to sums payable for a financial year in respect of revenue support grant are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act (including as amended by a report under section 84L of that Act);

(c) references to sums payable for a financial year in respect of an authority’s council tax reduction scheme are to sums payable by the Welsh Ministers under section 31 of the Local Government Act 2003 in respect of a scheme which applies in accordance with regulations under section 13A or in default in accordance with regulations under section 13A of, and paragraph 6 of Schedule 1B;

(d) references to sums payable for a financial year in respect of additional grant are to sums so payable in accordance with a report for the year under section 86A of the 1988 Act; and

(e) references to sums payable for a financial year in respect of special grant are to sums payable in the year in accordance with a special grant report under section 88C of the 1988 Act.]

[F128 (12A) “BID levy” and “BID Revenue Account” have the meaning given in Part 4 of the Local Government Act 2003.]

Textual Amendments

F94 Words in s. 32 heading inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(2); S.I. 2011/2896, art. 2(i)

F95 Words in s. 32(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(3); S.I. 2011/2896, art. 2(i)

F96 S. 32(2)(a) substituted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(2)(a)

F97 S. 32(2)(aa) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(2)(b)

F98 Word in s. 32(2)(c) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(4)(b); S.I. 2011/2896, art. 2(i)

F99 Word in s. 32(2) repealed (15.1.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 25 Pt. 13; S.I. 2012/57, art. 4(1)(ee)(iii)

F100 S. 32(2)(e) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(4)(c), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F101 S. 32(2A) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(3)

F102 Words in s. 32(3)(a) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(5)(a)(i), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F103 Words in s. 32(3)(a) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(2) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F104 Words in s. 32(3)(a) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(4)(a)

F105 Words in s. 32(3)(a) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(4)(b)

F106 Words in s. 32(3)(a) substituted (3.2.1995) by S.I. 1995/234, reg. 2(1)

F107 Words in s. 32(3)(a) substituted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(4)(c)

F108 Words in s. 32(3)(a) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(5)(a)(iii), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F109 S. 32(3)(aa) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(5)

F110 S. 32(3)(b) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(5)(b), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F111 Words in s. 32(3)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(5)(c); S.I. 2011/2896, art. 2(i)

F112 S. 32(3A) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(3) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F113 Words in s. 32(3A) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(6)(a), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F114 Words in s. 32(3A) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(6)(b); S.I. 2011/2896, art. 2(i)

F115 Words in s. 32(3A) substituted (7.2.1996) by S.I. 1996/56, art. 2(2)

F116 S. 32(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(7); S.I. 2011/2896, art. 2(i)

F117 Words in s. 32(5)(b) substituted (W.) (28.2.2012) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2012 (S.I. 2012/521), regs. 1(1), 6 (with reg. 1(2))

F118 S. 32(6A) repealed (1.8.2001) by 2001 c. 16, s. 137, Sch. 7 Pt. 5(1); S.I. 2001/2223, art. 3(l)(i)

F119 Words in s. 32(7)(a)(i) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(8)(a), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F120 Words in s. 32(7)(a)(i) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, 38(11), Sch. 12, para, 4(4) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)): S.I. 1995/852, art. 6(1)

F121 S. 32(7)(a)(ii) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(8)(b), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F122 S. 32(8)-(8B) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(9), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F123 Words in s. 32(9) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(10)(a); S.I. 2011/2896, art. 2(i)

F124 Word in s. 32(9) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10(10)(b); S.I. 2011/2896, art. 2(i)

F125 S. 32(9A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(2), 175(3)(p)

F126 S. 32(11) repealed (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

F127 S. 32(12) substituted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(6)

F128 S. 32(12A) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 2(7)

Modifications etc. (not altering text)

C28 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7

Pt. 1 Ch. 3 modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

Pt. 1 Chs. 3, 4 modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. 1 Ch. 3 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), art. 1(2)(3), 20(4)

Pt. 1 Ch. 3 modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 4

Pt. 1 Ch. 3 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(4)

Power to modify conferred (25.6.1997) by 1997 c. 50, s. 62(4); S.I. 1997/1377, art. 2(2)(e)

S. 32 applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art. 3(2)(a)

S. 32 modified (E.) (6.2.1999) by S.I. 1999/228, reg. 2

S. 32 modified (5.2.2000) by S.I. 2000/213, reg. 2

S. 32 modified (2.2.2001 with effect as mentioned in reg. 1(3) of the amending S.I.) by S.I. 2001/216, reg. 2

S. 32 modified (E.) (1.2.2002 with application as mentioned in reg. 1(2) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 2

S. 32 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(3)(a)

S. 32 modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 2

S. 32 modified (E.) (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004 (S.I. 2004/243), reg. 2

S. 32 modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (S.I. 2005/190), art. 2; and s. 32 (as so modified) amended (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 10; S.I. 2011/2896, art. 2(i)

S. 32 modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2006 (S.I. 2006/247), reg. 2

S. 32 modified (W.) (15.2.2006) by The Local Authorities (Alteration of Requisite Calculatios) (Wales) Regulations 2006 (S. I. 2006/344), reg. 2

S. 32 modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 3

S. 32 modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 2

S. 32 modified (E.) (12.2.2008 with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 3

S. 32 modified (W.) (27.2.2008 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 2

S. 32 modified (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), art. 1(2)(3), 20(3)(a)

S. 32 modified (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 3(3)

S. 32 applied (with modifications) (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(1) (with reg. 1(2))

S. 32 modified (E.) (10.2.2009 with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 3

S. 32 modified (W.) (28.2.2009 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 2

S. 32 modified (E.) (9.2.2010 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 3

S. 32 modified (W.) (28.2.2010 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 2

S. 32 modified (E.) (15.2.2011 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 3

S. 32 modified (W.) (28.2.2011 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 2

S. 32 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(a)

C29 S. 32 modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(3)(a)

C30 S. 32 modified (W.) (28.2.2012 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2012 (S.I. 2012/521), regs. 1(1), 2 (with reg. 1(2)(3))

C31 S. 32 applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(2)

33 Calculation of basic amount of tax [F129 by authorities in Wales]. E+W

(1) In relation to each financial year a billing authority [F130 in Wales] shall calculate the basic amount of its council tax by applying the formula—

where—

R is the amount calculated (or last calculated) by the authority under section 32(4) above as its budget requirement for the year;

P is the aggregate of the sums which the authority estimates will be payable for the year into its F131 ...[F132 council fund] in respect of redistributed non-domestic rates, revenue support grant, [F133 its council tax reduction scheme,] additional grant [F134 or [F135 special grant] F136 ...;];

T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.

[F137 (1A) In this section, references to sums payable for a financial year in respect of—

(i) redistributed non-domestic rates,

(ii) revenue support grant,

(iii) an authority’s council tax reduction scheme,

(iv) additional grant, and

(v) special grant,

are to be construed in accordance with section 32(12).]

(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 32 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.

F138 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F138 (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F139 (3B) F140 ... the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by the amount calculated in accordance with the following formula—

J is the [F141 authority's] estimate of the amount by which the aggregate for the year of the chargeable amounts under Part III of the 1988 Act (non-domestic rating) will be less than it would be apart from section 47 of that Act (discretionary relief);

K is the [F141 authority's] estimate of the reductions and remittances which will be made for the year under section 49 of that Act (reduction or remission of liability);

L is the [F141 authority's] estimate of the deductions which, in pursuance of rules made by virtue of paragraph 4(5)(a) of Schedule 8 to that Act (non-domestic rating contributions), will be made for the year as regards the operation of sections 47 and 49 of that Act.]

[F142 [F143 (3C) In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–

where–E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;

B is the proportion of council tax benefit prescribed for the authority for the year.

F142 F143 (3D) E is to be calculated by applying the formula–

where–R has the same meaning as in subsection (1) above;

LP is the aggregate of the precepts for the year–

(a)issued to the council by local precepting authorities; or

(b)anticipated by the council in pursuance of regulations made under section 41(3) below; which were taken into account by the council in making the calculation required by section 32(2) above;

BX is the guideline budget requirement prescribed for the authority for the year.

B has the same meaning as in subsection (3C) above.]]

(4) Regulations under section 32(9) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above F144 ... (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.

(5) The [F145 Welsh Ministers] shall make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

[F146 (5A) 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 major precepting authorities concerned within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

Textual Amendments

F129 Words in s. 33 heading inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(2); S.I. 2011/2896, art. 2(i)

F130 Words in s. 33(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), para. 11(3)(a)s. 240(2), Sch. 7 para. 11; S.I. 2011/2896, art. 2(i)

F131 Words in s. 33(1) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(3)(b)(i), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F132 Words in s. 33(1) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 5(2) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F133 Words in s. 33(1) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 3(2)(a)

F134 Words in item P of s. 33(1) substituted (3.2.1995) by S.I. 1995/234, reg. 2(1)

F135 Words in s. 33(1) substituted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 3(2)(b)

F136 Words in s. 33(1) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(3)(b)(ii), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F137 S. 33(1A) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 3(3)

F138 S. 33(3)(3A) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(4), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F139 S. 33(3B) inserted (21.2.1996) by S.I. 1996/335, art. 2

F140 Words in s. 33(3B) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(5)(a), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F141 Word in s. 33(3B) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(5)(b); S.I. 2011/2896, art. 2(i)

F142 S. 33(3C)(3D) omitted (W.) (29.2.2000) by S.I. 2000/717, art. 2

F143 S. 33(3C)(3D) inserted (16.2.1999) by S.I. 1999/296, reg. 2

F144 Words in s. 33(4) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(6), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F145 Words in s. 33(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 11(7); S.I. 2011/2896, art. 2(i)

F146 S. 33(5A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(3), 175(3)(p)

Modifications etc. (not altering text)

C32 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C33 Pt. 1Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C34 S. 33 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 2

C35 S. 33(1) modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 4

C36 S. 33(1) modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 3

C37 S. 33(1) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 3

S. 33(1) modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 3

S.33(1) modified (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004 (S.I. 2004/243), reg. 3

S. 33(1) modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {reg. 3}

S. 33(1) modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2006 (S.I. 2006/247), reg. 3

S. 33(1) modified (W.) (15.2.2006) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2006 (S.I. 2006/344), reg. 3

C38 S. 33(1) modified (E.) (12.2.2008 with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 4

C39 S. 33(1) modified (W.) (27.2.2008 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 3

C40 S. 33(1) modified (E.) (10.2.2009 with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 4

C41 S. 33(1) modified (W.) (28.2.2009 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 3

C42 S. 33(1) modified (E.) (9.2.2010 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 4

C43 S. 33(1) modified (W.) (28.2.2010 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 3

C44 S. 33(1) modified (E.) (15.2.2011 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 4

C45 S. 33(1) modified (W.) (28.2.2011 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 3

C46 S. 33(1) modified (28.2.2012) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2012 (S.I. 2012/521), regs. 1(1), 3 (with reg. 1(2)(3))

C47 S. 33(3) amended (30.11.1995) by S.I. 1995/2889, art. 11(1)(a)

S. 33(3) amended (30.11.1995) by S.I. 1995/2889, art. 11(1)(b)

S. 33(3) modified (E.) (6.2.1999) by S.I. 1999/228, reg. 3

S. 33(3) modified (5.2.2000) by S.I. 2000/213, reg. 3

S. 33(3) modified (2.2.2001 with effect as mentioned in reg. 1(3)) by S.I. 2001/216, reg. 3

34 Additional calculations where special items relate to part only of area. E+W

(1) This section applies where for any financial year an item mentioned in section 35(1) below relates to a part only of a billing authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

where—

B is the amount calculated (or last calculated) by the authority under [F147 section 31B(1) above or] section 33(1) above as the basic amount of its council tax;

A is the aggregate amount of all special items;

T is the amount determined for item T [F148 in section 31B(1) above or] in section 33(1) above.

(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—

where—

S is (in each case) the amount of the special item;

TP is (in each case) the amount of the authority’s council tax base for the relevant part as calculated by it for the year.

(4) The Secretary of State shall make regulations containing rules for making for any year any calculation required by item TP in subsection (3) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

[F149 (5) Regulations under subsection (4) that apply to billing authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.]

Textual Amendments

F147 Words in s. 34(2) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 12(a); S.I. 2011/2896, art. 2(i)

F148 Words in s. 34(2) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 12(b); S.I. 2011/2896, art. 2(i)

F149 S. 34(5) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 15(1)

Modifications etc. (not altering text)

C48 Pt. 1 Ch. 3 (ss. 30-38) modified (1.2.1993) by S.I. 1993/22, art. 3(4)

C49 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C50 S. 34 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 3

C51 S. 34 modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(2) (with reg. 1(2))

C52 S. 34 modified (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 20(2)

35 Special items for purposes of section 34. E+W

(1) The items referred to in section 34(1) above are—

(a) any precept issued to or anticipated by the authority which is or is believed to be applicable to a part of its area and was taken into account by it in making the calculation (or last calculation) in relation to the year under [F150 section 31A(2) above or] section 32(2) above; and

(b) any expenses of the authority which are its special expenses and were taken into account by it in making that calculation.

(2) For the purposes of subsection (1) above—

(a) provided a resolution of a billing authority to the following effect is in force, the expenses of meeting a levy or special levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

(b) any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which arise out of its possession of property held in trust for a part of its area, are its special expenses;

(c) any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part;

(d) any expenses incurred by a billing authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses unless a resolution of the authority to the contrary effect is in force; and

(e) provided a resolution of a billing authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.

(3) The following rules shall apply to the making of a resolution under subsection (2)(e) above by a billing authority—

(a) no such resolution may be made unless the body mentioned in subsection (2)(e) above is one in relation to which the billing authority has made under subsection (2)(a) above a resolution which is in force;

(b) the resolution under subsection (2)(e) above may not be made so as to be in force at any time when that under subsection (2)(a) above is not in force;

(c) the fact that the resolution under subsection (2)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to all the expenses concerned; and

(d) the fact that the resolution under subsection (2)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to part, or any particular part, of the expenses concerned.

[F151 (4) Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—

"(b) any expenses incurred by a billing authority and arising in connection with property which it holds in trust for a part of its area are its special expenses;

(c) any expenses incurred by a billing authority which relate to a part of its area and which are of the same kind as expenses which—

(i) relate to another part of its area; and

(ii) are to be met out of property held in trust for that part;

are its special expenses;".

(5) Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—

F152 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F152 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[F153 or

F153 (c) a National Park authority in relation to a National Park in Wales.]]

Textual Amendments

F150 Words in s. 35(1)(a) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 13; S.I. 2011/2896, art. 2(i)

F151 S. 35(4)(5) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 6 (with ss. 54(7), 55(5), Sch. 17 paras. 21(1), 23(2)); S.I. 1995/852, art. 6(1)

F152 S. 35(5)(a)(b) repealed (1.4.1997) by 1995 c. 25, ss. 120(3), Sch. 10 para. 35, Sch. 24 (with ss. 7(6), 115, 117, Sch. 8 para. 7); S.I. 1996/2560, art. 2, Sch.

F153 Word “or" and s. 35(5)(c) inserted (23.11.1995) by 1995 c. 25, s. 78, Sch. 10 para. 35 (with ss. 7(6), 115, 117, Sch. 8 para. 7); S.I. 1995/2950, art. 2(1)

Modifications etc. (not altering text)

C53 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C54 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C55 S. 35(2)(a) applied (30.12.1992) by S.I. 1992/3079, reg. 11(7).

36 Calculation of tax for different valuation bands. E+W

(1) The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

where—

A is the amount calculated (or last calculated) by the billing authority for that year under [F154 section 31B(1) above or] section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;

N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;

D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.

(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.

Textual Amendments

F154 Words in s. 36(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 14; S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C56 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

Pt. 1 Ch. 3 (ss. 30-38) applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art.3(3)

Pt. 1 Ch. 3 (ss. 30-38) excluded (1.8.1995) by S.I. 1995/1748, reg. 6(1)

C57 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C58 S. 36 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 4

[F155 36A Substitute calculations: England E+W

(1) An authority in England which has made calculations in accordance with sections 31A, 31B and 34 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 31A(11) above for this purpose.

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

(a) the amount calculated under section 31A(4) above, or any amount calculated under section 31B(1) or 34(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

(b) the billing authority fails to comply with subsection (3) below in making the substitute calculations.

(3) In making substitute calculations under section 31B(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item T in section 31B(1) above or item TP in section 34(3) above.

(4) For the purposes of subsection (2)(a) above, one negative amount is to be taken to exceed another if it is closer to nil (so that minus £1 is to be taken to exceed minus £2).

(5) Subsections (2) and (3) above do not apply if the previous calculations have been quashed because of a failure to comply with sections 31A, 31B and 34 to 36 above in making the calculations.]

Textual Amendments

F155 S. 36A inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 15; S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C59 S. 36A(1) modified by S.I. 2009/5, reg. 6(3) (as substituted (E.) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), reg. 1(1)(b), Sch. para. 17(b))

C60 S. 36A(1) modified (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 20(3)

37 Substitute calculations. E+W

(1) An authority [F156 in Wales] which has made calculations in accordance with sections 32 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 32(10) above for this purpose.

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

(a) the amount calculated under section 32(4) above, or any amount calculated under section 33(1) or 34(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

(b) the billing authority fails to comply with subsection (3) below in making the substitute calculations.

(3) In making substitute calculations under section 33(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item P or T in section 33(1) above or item TP in section 34(3) above.

(4) For the purposes of subsection (2)(a) above, one negative amount shall be taken to exceed another if it is closer to nil (so that minus £1 shall be taken to exceed minus £2).

(5) For the purposes of subsection (3) above, the billing authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its general fund [F157 or (as the case may be) council fund] in respect of additional grant; and

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

(6) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 32 to 36 above in making the calculations.

Textual Amendments

F156 Words in s. 37(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 16; S.I. 2011/2896, art. 2(i)

F157 Words inserted in s. 37(5)(a) (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 7 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 21(1), 23(2)); S.I. 1995/852, art. 6(1)

Modifications etc. (not altering text)

C61 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C62 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C63 S. 37 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 5

C64 S. 37(1) modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(3)(a) (with reg. 1(2))

Supplemental E+W

38 Information for purposes of Chapter III. E+W

(1) If the Secretary of State so requires by regulations, a precepting authority shall supply prescribed information within a prescribed period to any billing authority to which it has power to issue a precept.

(2) A billing authority which has set amounts in accordance with section 30 above (originally or by way of substitute) shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amounts in at least one newspaper circulating in the authority’s area.

(3) Failure to comply with subsection (2) above does not make the setting of amounts invalid.

Modifications etc. (not altering text)

C65 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C66 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Chapter IV E+W Precepts

Modifications etc. (not altering text)

C67 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)

C68 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))

C69 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. (as amended (17.5.2024) by S.I. 2024/652, regs. 1(1), 3(a)(b))

Preliminary E+W

39 Precepting and precepted authorities. E+W

(1) Each of the following is a major precepting authority for the purposes of this Part, namely—

(a) a county council [F158 in England];

[F159 (aa) the Greater London Authority;]

[F160 (ab) a mayoral combined authority, as defined by section 107A(8) of the Local Democracy, Economic Development and Construction Act 2009;]

[F161 (b) a police and crime commissioner;]

(d) a metropolitan county fire and civil defence authority;

[F162 (da) a fire and rescue authority in England constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;]

[F163 (db) a fire and rescue authority created by an order under section 4A of that Act;]

[F164 (e) the London Fire and Civil Defence Authority; and]

[F165 (f) the Receiver for the Metropolitan Police District.]

(2) Each of the following is a local precepting authority for the purposes of this Part, namely—

(a) the sub-treasurer of the Inner Temple;

(b) the under-treasurer of the Middle Temple;

(c) a parish or community council;

(d) the chairman of a parish meeting; and

(e) charter trustees.

(3) A precept may only be issued to an appropriate billing authority.

(4) If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.

[F166 (5) In respect of the financial year beginning on 1st April 2000, and subsequent financial years, for the purposes of Chapter IV of this Part,

(a) the Receiver for the Metropolitan Police District’s area shall be the area of the Inner London boroughs;

(b) the Receiver shall only issue precepts to the councils of the Inner London boroughs.]

Textual Amendments

F158 Words in s. 39(1)(a) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 35(6) (with ss. 54(5)(7), 55(5), Sch. 17 para. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F159 S. 39(1)(aa) inserted (12.1.2000 subject to transitional provisions in Sch. 1 Table 1 of the commencing S.I.) by 1999 c. 29, s. 82(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F160 S. 39(1)(ab) inserted (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(1), 25(2)

F161 S. 39(1)(b) substituted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), ss. 26(2), 157(1); S.I. 2012/2892, art. 2(a)

F162 S. 39(1)(da) substituted (1.10.2004 for E. and 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), ss. 53, 61, Sch. 1 para. 81; S.I. 2004/2304, art. 2(2); S.I. 2004/2917, art. 2

F163 S. 39(1)(db) inserted (31.1.2017 for specified purposes, 3.4.2017 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 1 para. 71(2); S.I. 2017/399, reg. 2, Sch. para. 38

F164 S. 39(1)(e) repealed (12.1.2000 in so far as it relates to the exercise of certain functions) by 1999 c. 29, ss. 82(3), 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F165 S. 39(1)(f) repealed (1.1.2001) by 1999 c. 29, ss. 82(3), 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 2000/3379, art. 2 (with art. 3)

F166 S. 39(5) added (12.1.2000) by S.I. 1999/3435, art. 5

Modifications etc. (not altering text)

C70 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C71 S. 39 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 15

C72 S. 39(1)(ab) modified (9.2.2017) by The West of England Combined Authority Order 2017 (S.I. 2017/126), arts. 1(3), 6(6)

Issue of precepts E+W

40 Issue of precepts by major precepting authorities. E+W

(1) For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.

(2) A precept issued to a billing authority under this section must state—

(a) the amount which, in relation to the year and each category of dwellings in the billing authority’s area, has been calculated (or last calculated) by the precepting authority in accordance with [F167 —

(i) in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

(ii) in the case of a precepting authority in Wales, sections 43 to 47 below;] and

(b) the amount which has been calculated (or last calculated) by the precepting authority in accordance with section 48 below as the amount payable by the billing authority for the year.

(3) Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with [F168 —

(a) in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or

(b) in the case of a precepting authority in Wales, sections 43 to 47 below.]

(4) A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(5) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

[F169 (5A) No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—

(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 31B(1) above, item T in section 42B(1) below and item TP in section 45(3) below has expired;

(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.]

(6) No such precept may be issued to a billing authority [F170 in Wales] before the earlier of the following—

(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 33(1) above, item T in section 44(1) below and item TP in section 45(3) below has expired;

(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

(7) No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.

(8) A purported issue of such a precept, if done in contravention of subsection [F171 (5A),] (6) or (7) above, shall be treated as not having occurred.

[F172 (9) Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—

(a) in subsection [F173 (2)(a)(i)], for the reference to [F174 sections 42A, 42B and 45 to 47] below there shall be substituted a reference to the appropriate Greater London provisions;

(b) in subsection [F175 (3)(a)], for the reference to [F176 sections 42A, 42B and 45 to 47] below there shall be substituted a reference to the appropriate Greater London provisions;

(c) in subsection [F177 (5A)], for the reference to item T in section [F178 42B(1)] below there shall be substituted a reference to item T in section 88(2) of the Greater London Authority Act 1999; and

(d) also in subsection [F179 (5A)], for the reference to item TP in section 45(3) below there shall be substituted a reference to item TP2 in section 89(4) of that Act.

(10) In this section, “the appropriate Greater London provisions” means—

(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or

(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.]

[F180 (11) Where the precepting authority is a mayoral combined authority—

(a) a precept may be issued under this section only in relation to expenditure incurred by the mayor for the authority's area in, or in connection with, the exercise of mayoral functions (as defined by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009), and

(b) the issuing and calculation of a precept under this Chapter is subject to any provision made in an order under that section.]

Textual Amendments

F167 Words in s. 40(2)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(2); S.I. 2011/2896, art. 2(i)

F168 Words in s. 40(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(3); S.I. 2011/2896, art. 2(i)

F169 S. 40(5A) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(4); S.I. 2011/2896, art. 2(i)

F170 Words in s. 40(6) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(5); S.I. 2011/2896, art. 2(i)

F171 Word in s. 40(8) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(6); S.I. 2011/2896, art. 2(i)

F172 S. 40(9)(10) added (12.1.2000 subject to transitional provisions in the Schedule, Table 1, of the commencing S.I.) by 1999 c. 29, s. 83 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F173 Words in s. 40(9)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(a)(i); S.I. 2011/2896, art. 2(i)

F174 Words in s. 40(9)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(a)(ii); S.I. 2011/2896, art. 2(i)

F175 Words in s. 40(9)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(b)(i); S.I. 2011/2896, art. 2(i)

F176 Words in s. 40(9)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(b)(ii); S.I. 2011/2896, art. 2(i)

F177 Word in s. 40(9)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(c)(i); S.I. 2011/2896, art. 2(i)

F178 Word in s. 40(9)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(c)(ii); S.I. 2011/2896, art. 2(i)

F179 Word in s. 40(9)(d) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 17(7)(d); S.I. 2011/2896, art. 2(i)

F180 S. 40(11) inserted (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(2), 25(2)

Modifications etc. (not altering text)

C73 S. 40 restricted (1.11.1994 for certain specified purposes subject to S.I. 1994/2025, art. 7(4)) by 1994 c. 19, s. 28(1)(a); S.I. 1994/2025, art. 7(1)(2)(c) (subject to art. 7(3)(4))

S. 40 restricted (22.8.1996) by 1996 c. 16, ss. 19(a), 104(1)

C74 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

41 Issue of precepts by local precepting authorities. E+W

(1) For each financial year a local precepting authority may issue a precept in accordance with this section.

(2) A precept issued to a billing authority under this section must state, as the amount payable by that authority for the year, the amount which has been calculated (or last calculated) [F181 —

(a) in the case of a precepting authority in England, by that authority under section 49A below as its council tax requirement for the year, and

(b) in the case of a precepting authority in Wales, by that authority under section 50 below as its budget requirement for the year.]

[F182 (2A) The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;

(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

(c) the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.]

(3) The [F183 Welsh Ministers] may by regulations make provision that a billing authority [F184 in Wales] making calculations in accordance with section 32 above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;

(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

(c) the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.

[F185 (3A) A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of Senedd Cymru.]

(4) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

Textual Amendments

F181 Words in s. 41(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 18(2); S.I. 2011/2896, art. 2(i)

F182 S. 41(2A) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 18(3); S.I. 2011/2896, art. 2(i)

F183 Words in s. 41(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 18(4)(a); S.I. 2011/2896, art. 2(i)

F184 Words in s. 41(3) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 18(4)(b); S.I. 2011/2896, art. 2(i)

F185 S. 41(3A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(4), 175(3)(p)

Modifications etc. (not altering text)

C75 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C76 S. 41 modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(2)

C77 S. 41 applied (with modifications) (15.2.1995) by S.I. 1995/161, art. 3(1)

C78 S. 41 modified (4.6.1996) by S.I 1996/263, reg. 13(2)

S. 41 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(2)

C79 S. 41 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(2)

C80 S. 41 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(2)

C81 S. 41 modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(2)

C82 S. 41 applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(3)

C83 S. 41(1) excluded (1.4.2009) by The Charter Trustees Regulations 2009 (S.I. 2009/467), regs. 1(1), 12(1) (with reg. 1(2))

C84 S. 41(4) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(3)(b)

C85 S. 41(4) applied (with modifications) (15.2.1995) by S.I. 1995/161, art. 3(2)(b)

C86 S. 41(4) modified (4.6.1996) by S.I 1996/263, reg. 13(3)(b)

S. 41(4) modified (E.) (20.2.1998) by S.I. 1998/119, art. 5(2)

S. 41(4) modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(3)(b)

C87 S. 41(4) modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(3)(b)

C88 S. 41(4) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 5(2)

C89 S. 41(4) applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(b)

C90 S. 41(4) modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(3)(b)

42 Substituted precepts. E+W

(1) Where—

(a) a precepting authority has issued a precept or precepts for a financial year (originally or by way of substitute); and

(b) at any later time it makes substitute calculations under section 49 [F186 , [F187 49A,] [F188 52ZU,] 52J or 52U] or (as the case may be) section 51 below [F189 or section 95 of the Greater London Authority Act 1999],

it shall as soon as reasonably practicable after that time issue a precept or precepts in substitution so as to give effect to those calculations.

(2) Any precept issued in substitution under subsection (1) above must be issued in accordance with section 40 or (as the case may be) section 41 above, but subsection (5) of section 40 and subsection (4) of section 41 shall be ignored for this purpose.

(3) Where a precepting authority issues a precept in substitution (a new precept) anything paid to it by reference to the precept for which it is substituted (the old precept) shall be treated as paid by reference to the new precept.

(4) If the amount stated in the old precept exceeds that of the new precept, the following shall apply as regards anything paid if it would not have been paid had the amount of the old precept been the same as that of the new precept—

(a) it shall be repaid if the billing authority by whom it was paid so requires;

(b) in any other case it shall (as the precepting authority determines) either be repaid or be credited against any subsequent liability of the billing authority in respect of any precept of the precepting authority.

(5) Any reference in subsection (4) above to the amount stated in a precept shall be construed, in relation to a precept issued by a major precepting authority, as a reference to the amount stated in the precept in accordance with section 40(2)(b) above.

Textual Amendments

F186 Words in s. 42(1)(b) substituted (27.7.1999) by 1999 c. 27, s. 30, Sch. 1 Pt. II para. 4

F187 Word in s. 42(1)(b) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 19; S.I. 2011/2896, art. 2(i)

F188 Word in s. 42(1)(b) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 3; S.I. 2011/2896, art. 2(i)

F189 Words in s. 42(1)(b) inserted (3.7.2000) by 1999 c. 29, s. 84 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Modifications etc. (not altering text)

C91 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C92 S. 42(2) modified (E.) (20.2.1998) by S.I. 1998/119, reg. 5(3)

C93 S. 42(2) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 5(3)

Calculations by major precepting authorities E+W

[F190 42A Calculation of council tax requirement by authorities in England E+W

(1) In relation to each financial year a major precepting authority in England must make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year in accordance with proper practices,

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure, and

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(3) The authority must calculate the aggregate of—

(a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper practices, other than income which it estimates will accrue to it in respect of any precept issued by it, and

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.

(5) In making the calculation under subsection (2) above the authority must ignore payments which must be met from a trust fund.

(6) In estimating under subsection (2)(a) above an authority must take into account—

(a) the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and

(b) in the case of an authority which is a county council, the amount of any levy issued to it for the year.

(7) But (except as provided by regulations under section 74 of the 1988 Act) the authority must not anticipate a levy not issued.

[F191 (7A) In estimating under subsection (2)(a) above an authority must take into account the amount of expenditure which it estimates it will incur in the year in accordance with regulations under section 99(3) of the 1988 Act.]

(8) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—

(i) sums which will be payable to it for the year, and

(ii) sums in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.

(9) In making the calculation under subsection (3) above the authority must ignore payments which must be made into a trust fund.

(10) In estimating under subsection (3)(a) above the authority must take into account the sums which the authority estimates will be paid to it in the year by billing authorities in accordance with regulations under section 99(3) of the 1988 Act.

(11) The Secretary of State may by regulations do one or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (10) above, or any of them, or by adding other provisions, or by a combination of those methods).

(12) This section is subject to section 52ZT below (which requires a direction to a major precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).

Textual Amendments

F190 Ss. 42A, 42B inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 75, 240(2); S.I. 2011/2896, art. 2(g)

F191 S. 42A(7A) inserted (with effect in accordance with art. 1(2)(3) of the amending S.I.) by The Localism Act 2011 (Consequential Amendments) Order 2014 (S.I. 2014/389), art. 3

42B Calculation of basic amount of tax by authorities in England E+W

(1) In relation to each financial year a major precepting authority in England must calculate the basic amount of its council tax by applying the formula—

where—

R is the amount calculated (or last calculated) by the authority under section 42A(4) above as its council tax requirement for the year;

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.

(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 42A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.

(3) The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and the billing authorities concerned must make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(4) 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 concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.

(5) The Secretary of State may by regulations do either or both of the following—

(a) alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);

(b) provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).]

Textual Amendments

F190 Ss. 42A, 42B inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 75, 240(2); S.I. 2011/2896, art. 2(g)

43 Calculation of budget requirement [F192 by authorities in Wales]. E+W

(1) In relation to each financial year a major precepting authority [F193 in Wales] shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year F194 ...;

[F195 (aa) the expenditure that the authority estimates it will incur in the year in making repayments of—

(i) grant paid to it by the Secretary of State or the Welsh Ministers, or

(ii) amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;]

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable

[F196 (aa) the sums that it estimates will be payable to it for an earlier financial year in respect of—

(i) redistributed non-domestic rates,

(ii) revenue support grant,

(iii) additional grant,

(iv) floor funding, or

(v) police grant;]

[F197 (i) in respect of redistributed non-domestic rates, revenue support grant, additional grant, [F198 special grant, floor funding] or police grant; [F199 or]

(ii) in respect of any precept issued by it; F200 ...

F201 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

F202 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F203 (5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year; and

(ii) in respect of which amounts will be credited to a revenue account for the year; and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

[F204 (6A) In this section and section 44 below “police grant”, in relation to a major precepting authority and a financial year, means the total amount of grant payable to the authority in accordance with the police grant report for that year.

(6B) In subsection (6A) above “police grant report” means a police grant report approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996.]

[F205 (6C) In this section and section 44—

(a) references to sums payable for a financial year in respect of floor funding are to sums that are payable by the Secretary of State in the year to a major precepting authority in addition to the police grant referred to in subsection (6A), and

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

(i) redistributed non-domestic rates,

(ii) revenue support grant,

(iii) additional grant, or

(iv) special grant,

are to be construed in accordance with section 32(12).]

(7) The [F206 Welsh Ministers] may by regulations do one or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending [F207 subsection (6)], or by adding other provisions, or by a combination of those methods).

[F208 (7A) A statutory instrument containing regulations under subsection (7) is subject to annulment in pursuance of a resolution of Senedd Cymru.]

(8) F209 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F192 Words in s. 43 heading inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(2); S.I. 2011/2896, art. 2(i)

F193 Words in s. 43(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(3); S.I. 2011/2896, art. 2(i)

F194 Words in s. 43(2)(a) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(4), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F195 S. 43(2)(aa) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 4(2)

F196 S. 43(3)(aa) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 4(4)

F197 S. 43(3)(a)(i)(ii)(iii) substituted for words in s. 43(3)(a) (3.2.1995) by S.I. 1995/234, reg. 4(1)

F198 Words in s. 43(3)(a)(i) substituted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 4(3)

F199 Word in s. 43(3)(a)(i) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(5)(a); S.I. 2011/2896, art. 2(i)

F200 Word in s. 43(3)(a) repealed (15.1.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 25 Pt. 13; S.I. 2012/57, art. 4(1)(ee)(iii)

F201 S. 43(3)(a)(iii) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(5)(b), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F202 S. 43(5) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(6), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F203 S. 43(5A) repealed (1.8.2001) by 2001 c. 16, s. 137, Sch. 7 Pt. 5(1); S.I. 2001/2223, art. 3(l)(i)

F204 S. 43(6A)(6B) substituted for s. 43(6A)-(6D) (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(7); S.I. 2011/2896, art. 2(i)

F205 S. 43(6C) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 4(5)

F206 Words in s. 43(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(8)(a); S.I. 2011/2896, art. 2(i)

F207 Words in s. 43(7)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 20(8)(b); S.I. 2011/2896, art. 2(i)

F208 S. 43(7A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(5), 175(3)(p)

F209 S. 43(8) repealed (27.11.2003 for W. and 1.4.2004 for E.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S. I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1; S.I. 2003/2938, art. 7

Modifications etc. (not altering text)

C94 S. 43 excluded (12.1.2000 subject to the transitional provisions set out in Schedule 1 Table 1, of the commencing S.I.) by 1999 c. 29, s. 85(1) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

C95 S. 43 modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 4

C96 S. 43 modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 5

C97 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

S. 43 modified (12.1.2000 (temp.) from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

S. 43 modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 4

S. 43 modified (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004 (S.I. 2002/243), reg. 4

S. 43 modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {reg. 4}

C98 Ss. 40, 43 restricted (1.11.1994 for the purposes of any financial year beginning on or after 1.4.1995) by 1994 c. 29, s. 28(1)(b); S.I. 1994/2025, art. 7(2)(c)(subject to arts. 7(3)(4))

C99 S. 43 restricted (22.8.1996) by 1996 c. 16, ss 19(1)(b), 104(1)

C100 Power to modify s. 43 conferred (25.6.1997) by 1997 c. 50, ss. 62(4)(b); S.I. 1997/1377, art. 2(2)(e)

C101 S. 43 modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations (S.I. 2006/247), {reg. 4}

S. 43 modified (W.) (15.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations (S.I. 2006/344), {reg. 4}

C102 S. 43 modified (E.) (12.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 5

C103 S. 43 modified (W.) (27.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 4

C104 S. 43 modified (E.) (10.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 5

C105 S. 43 modified (W.) (28.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 4

C106 S. 43 modified (E.) (9.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 5

C107 S. 43 modified (W.) (28.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 4

C108 S. 43 modified (E.) (15.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 5

C109 S. 43 modified (W.) (28.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 4

C110 S. 43 modified (28.2.2012) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2012 (S.I. 2012/521), regs. 1(1), 4 (with reg. 1(2)(3))

C111 S. 43(2) modified (E.) (6.2.1999) by S.I. 1999/228, regs. 4, 6, Sch.

S. 43(2) modified (5.2.2000) by S.I. 2000/213, reg. 4

S. 43(2)(a) modified (2.2.2001 with effect as mentioned in reg. 1(3)) by S.I. 2001/216, reg. 4

C112 S. 43(2)(a) amended (30.11.1995) by S.I. 1995/2889, reg. 11(2)

C113 S. 43(3)(a)(i) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 4(a)

S. 43(3)(a)(i) modified (W.) (25.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2004 (S.I. 2004/451), reg. 2

C114 S. 43(a)(iii) amended (30.11.1995) by S.I. 1995/2889, reg. 11(2)

C115 S. 43(6A) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 4(b)

44 Calculation of basic amount of tax [F210 by authorities in Wales] . E+W

(1) In relation to each financial year a major precepting authority [F211 in Wales] shall calculate the basic amount of its council tax by applying the formula—

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 [F212 , additional grant [F213 , [F214 special 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.

[F215 (1A) 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.

F216 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 F217 ... (whether by adding, deleting or amending items) as appear to the [F218 Welsh Ministers] to be necessary or expedient.

(5) The [F219 Welsh 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.

[F220 (5A) 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.

Textual Amendments

F210 Words in s. 44 heading inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 21(2); S.I. 2011/2896, art. 2(i)

F211 Words in s. 44(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 21(3); S.I. 2011/2896, art. 2(i)

F212 Words in s. 44(1) substituted (8.2.1994) by S.I. 1994/246, reg. 4(1)

F213 Words in s. 44(1) substituted (3.2.1995) by S.I. 1995/234, reg. 5

F214 Words in s. 44(1) substituted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 5(2)

F215 S. 44(1A) inserted (W.) (28.2.2013) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216), regs. 1(1), 5(3)

F216 S. 44(3) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 21(4), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F217 Words in s. 44(4) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 21(5), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F218 Words in s. 44(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 21(6); S.I. 2011/2896, art. 2(i)

F219 Words in s. 44(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 21(6); S.I. 2011/2896, art. 2(i)

F220 S. 44(5A) inserted (E.W.) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 158(6), 175(3)(p)

Modifications etc. (not altering text)

C116 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C117 S. 44 excluded (12.1.2000 subject to transitional provisions in Schedule 1, Table 1 of the commencing S.I.) by 1999 c. 29, s. 88 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

C118 S. 44(1) modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 5

C119 S. 44(1) modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 6

C120 S. 44(1) modified (12.1.2000 temp. from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

S. 44(1) modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 5

S. 44(1) modified (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) 2004 (S.I. 2004/243), reg. 5

S. 44(1) modified (25.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2004 (S.I. 2004/451), reg. 3

S. 44(1) modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {reg. 5}

S. 44(1) modified (W.) (15.2.2006) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations (S.I. 2006/344), {reg. 5}

S. 44(1) modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations (S.I. 2006/247), {reg. 5}

C121 S. 44(1) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 5

C122 S. 44(1) modified (E.) (12.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 6

C123 S. 44(1) modified (W.) (27.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 5

C124 S. 44(1) modified (E.) (10.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 6

C125 S. 44(1) modified (W.) (28.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 5

C126 S. 44(1) modified (E.) (9.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 6

C127 S. 44(1) modified (W.) (28.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 5

C128 S. 44(1) modified (E.) (15.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 6

C129 S. 44(1) modified (W.) (28.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 5

C130 S. 44(1) modified (28.2.2012) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2012 (S.I. 2012/521), regs. 1(1), 5 (with reg. 1(2)(3))

C131 S. 44(3) modified (E.) (6.2.1999) by S.I. 1999/228, reg. 5

S. 44(3) modified (5.2.2000) by S.I. 2000/213, reg. 5

S. 44(3) modified (2.2.2001 with effect as mentioned in reg. 1(3) of the amending S.I.) by S.I. 2001/216, reg. 5

45 Additional calculations where special items relate to part only of area. E+W

(1) This section applies where for any financial year an item mentioned in section 46(1) below relates to a part only of a major precepting authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

where—

B is the amount calculated (or last calculated) by the authority under [F221 section 42B(1) above or] section 44(1) above as the basic amount of its council tax;

A is the aggregate amount of all special items;

T is the amount determined for item T [F222 in section 42B(1) above or] in section 44(1) above.

(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—

where—

S is (in each case) the amount of the special item;

TP is (in each case) the aggregate of the amounts which are calculated by the billing authorities to which the authority has power to issue precepts as respects the special item (“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 relevant part, and are notified by them to the authority within the prescribed period.

(4) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) 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.

(5) Regulations prescribing a period for the purposes of item TP in subsection (3) 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.

[F223 (5A) Regulations under subsection (4) that apply to authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.

(5B) Regulations under subsection (4) that make provision by virtue of subsection (5A) may make consequential amendments to this Act.]

(6) Any negative amount given by a calculation under subsection (2) or (3) above shall be assumed to be nil for the purposes of this Chapter.

Textual Amendments

F221 Words in s. 45(2) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 22(a); S.I. 2011/2896, art. 2(i)

F222 Words in s. 45(2) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 22(b); S.I. 2011/2896, art. 2(i)

F223 S. 45(5A)(5B) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 15(2)

Modifications etc. (not altering text)

C132 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C133 S. 45 excluded (12.1.2000 subject to transitional provisions Schedule 1, Table 1 of the commencing S.I.) 1999 c. 29, s. 89 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

46 Special items for purposes of section 45. E+W

(1) The items referred to in section 45(1) above are any expenses of the major precepting authority which are its special expenses and were taken into account by it in making the calculation in relation to the year under [F224 section 42A(2) above or] section 43(2) above.

(2) For the purposes of subsection (1) above—

F225 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) provided a resolution of a county council to the following effect is in force, the expenses of meeting a levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

F226 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F227 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of section 45(1) above—

F228 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) expenses which are special by virtue of a resolution under subsection (2)(b) above relate to the part of the council’s area in which the levying body carries out functions;

F229 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F230 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F231 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F224 Words in s. 46(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 23; S.I. 2011/2896, art. 2(i)

F225 S. 46(2)(a) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.

F226 S. 46(2)(c) omitted (7.1.1997) by virtue of S.I. 1996/3071, art. 2. Sch. para. 4(a)

F227 S. 46(2)(d) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F228 S. 46(3)(a) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.

F229 S. 46(3)(c) omitted (7.1.1997) by virtue of S.I. 1996/3071, art. 2 Sch. para. 4(b)

F230 S. 46(3)(d) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F231 S. 46(4) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

Modifications etc. (not altering text)

C134 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

47 Calculation of tax for different valuation bands. E+W

(1) The amount to be stated under section 40(2)(a) above for any financial year in respect of any category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

where—

A is the amount calculated (or last calculated) by the major precepting authority for that year under [F232 section 42B(1) above or] section 44(1) above or, where section 45 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;

N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;

D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.

[F233 (1A) Where the precepting authority is the Greater London Authority, subsection (1) above shall have effect with the substitution of the following definition for the definition of A—

“A is the amount calculated (or last calculated) by the Greater London Authority for that year under section 88(2) of the Greater London Authority Act 1999 or, where section 89 of that Act applies, the amount calculated (or last calculated) by it for that year under subsection (3) of that section in relation to that category of dwellings; ".]

(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 45 above.

[F234 (3) Where the precepting authority is the Greater London Authority, subsection (2) above shall have effect with the substitution for the reference to section 45 above of a reference to section 89 of the Greater London Authority Act 1999]

Textual Amendments

F232 Words in s. 47(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 24; S.I. 2011/2896, art. 2(i)

F233 S. 47(1A) inserted (12.1.2000 subject to transitional provisions in Schedule 1 Table 1, of the commencing S.I.) by 1999 c. 29, s. 92(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F234 S. 47(3) inserted (12.1.2000 subject to transitional provisions in Schedule 1 Table 1 of the commencing S.I.) by 1999 c. 29, s. 92(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

Modifications etc. (not altering text)

C135 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

48 Calculation of amount payable by each billing authority. E+W

(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 [F235 ; 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.]

[F236 (1A) 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 [F237 31B(1)] above.]

(2) Where an amount calculated (or last calculated) for the year under section [F238 42B(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 [F239 section 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 [F240 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.

Textual Amendments

F235 Words in s. 48(1) added (12.1.2000 subject to transitional provisions in Schedule 1, Table 1, of the commencing S.I.) by 1999 c. 29, s. 93(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F236 S. 48(1A) inserted (12.1.2000) by 1999 c. 29, s. 93(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F237 Word in s. 48(1A) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 25(2); S.I. 2011/2896, art. 2(i)

F238 Words in s. 48(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 25(3)(a); S.I. 2011/2896, art. 2(i)

F239 Words in s. 48(2) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 25(3)(b); S.I. 2011/2896, art. 2(i)

F240 Words in s. 48(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 25(4); S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C136 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

49 Substitute calculations. E+W

[F241 (1) A major precepting authority which has made calculations in relation to a financial year in accordance with—

[F242 (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—

[F243 (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—

[F244 (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) [F245 in the case of a major precepting authority [F246 in 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

[F247 (aa) in a case where the major precepting authority is the Greater London Authority—

(i) the amount of any component [F248 council 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 [F249 whichever of subsections (2A), (3) and (3A) below is applicable to it] in making the substitute calculations.

[F250 (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, [F251 an 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.

[F252 (3A) In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the [F253 Greater London Authority] must use any amount determined in the previous calculations for item F254 ... T in section 88(2) of that Act or for F254 ... 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.

F255 (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F255 (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F255 (4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F256 (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.

[F257 (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

F241 S. 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

F242 S. 49(1)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(2); S.I. 2011/2896, art. 2(i)

F243 S. 49(1A)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(3); S.I. 2011/2896, art. 2(i)

F244 S. 49(2)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(4)(a); S.I. 2011/2896, art. 2(i)

F245 Words 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

F246 Words 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)

F247 S. 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

F248 Words 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)

F249 Words 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)

F250 S. 49(2A) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(5); S.I. 2011/2896, art. 2(i)

F251 Words 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)

F252 S. 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

F253 Words 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)

F254 Words in s. 49(3A) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(7)(b), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F255 S. 49(4A)-(4C) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(8), Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

F256 S. 49(4D) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 26(9); S.I. 2011/2896, art. 2(i)

F257 S. 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)

C137 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Calculations by local precepting authorities E+W

[F258 49A Calculation of council tax requirement by authorities in England E+W

(1) In relation to each financial year a local precepting authority in England must make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year in accordance with proper practices,

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure, and

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(3) The authority must calculate the aggregate of—

(a) the income which it estimates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper practices, other than income which it estimates will accrue to it in respect of any precept issued by it, and

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.

(5) For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year, and

(ii) in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year in accordance with proper practices.

(6) This section is subject to section 52ZV below (which requires a direction to a local precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).

Textual Amendments

F258 Ss. 49A, 49B inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 78, 240(2); S.I. 2011/2896, art. 2(g)

49B Substitute calculations E+W

(1) A local precepting authority which has made calculations in accordance with section 49A above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with that section.

(2) None of the substitute calculations are to have any effect if the amount calculated under section 49A(4) above would exceed that so calculated in the previous calculations.

(3) Subsection (2) above does not apply if the previous calculation under subsection (4) of section 49A above has been quashed because of a failure to comply with that section in making the calculation.]

Textual Amendments

F258 Ss. 49A, 49B inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 78, 240(2); S.I. 2011/2896, art. 2(g)

50 Calculation of budget requirement [F259 by authorities in Wales] . E+W

(1) In relation to each financial year a local precepting authority [F260 in Wales] shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of any precept issued by it; and

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

(5) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year; and

(ii) in respect of which amounts will be credited to a revenue account for the year; and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

(6) F261 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F259 Words in s. 50 heading inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 27(2); S.I. 2011/2896, art. 2(i)

F260 Words in s. 50(1) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 27(3); S.I. 2011/2896, art. 2(i)

F261 S. 50(6) repealed (27.11.2003 for W. and 1.4.2004 for E.) by Local Government Act 2003 (c. 26), s. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1; S.I. 2003/2938, art. 7

Modifications etc. (not altering text)

C138 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C139 S. 50 applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(5)

C140 S. 50(1) excluded (1.4.2009) by The Charter Trustees Regulations 2009 (S.I. 2009/467), regs. 1(1), 12(1) (with reg. 1(2))

51 Substitute calculations. E+W

(1) A local precepting authority which has made calculations in accordance with section 50 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with that section.

(2) None of the substitute calculations shall have any effect if the amount calculated under section 50(4) above would exceed that so calculated in the previous calculations.

(3) Subsection (2) above shall not apply if the previous calculation under subsection (4) of section 50 above has been quashed because of a failure to comply with that section in making the calculation.

Modifications etc. (not altering text)

C141 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Supplemental E+W

52 Information for purposes of Chapter IV. E+W

If the Secretary of State so requires by regulations, a billing authority shall supply prescribed information within a prescribed period to any precepting authority which has power to issue a precept to the billing authority.

Modifications etc. (not altering text)

C142 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

[F262 CHAPTER IVZA E+W Referendums relating to council tax increases

Textual Amendments

F262 Pt. 1 Ch. 4ZA inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 72(1), 240(2), Sch. 5; S.I. 2011/2896, art. 2(g) (with art. 3(1)(2))

Modifications etc. (not altering text)

C143 Pt. 1 Ch. 4ZA modified by S.I. 2008/3022, reg. 15A, Sch. 3 (as inserted (25.1.2012) by The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 (S.I. 2012/20), regs. 1(2), 7, 11, Sch. 2) (as amended (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 10, 12)

Interpretation of Chapter E+W

52ZA Interpretation of Chapter E+W

(1) In this Chapter—

(a) a reference to a billing authority is to a billing authority in England,

(b) a reference to a major precepting authority is to a major precepting authority in England, and

(c) a reference to a local precepting authority is to a local precepting authority in England.

(2) In this Chapter—

(a) a reference to an authority is to an authority of a kind mentioned in subsection (1) above;

(b) a reference to a precepting authority is to an authority of a kind mentioned in subsection (1)(b) or (c) above.

(3) Section 52ZX below defines references in this Chapter to an authority's relevant basic amount of council tax.

Determination of whether increase excessive E+W

52ZB Duty to determine whether council tax excessive E+W

(1) A billing authority must determine whether its relevant basic amount of council tax for a financial year is excessive.

(2) Sections 52ZF to 52ZI below (duty to hold referendum etc in case of excessive council tax increase by billing authority) apply where the amount mentioned in subsection (1) above is excessive.

(3) A major precepting authority must determine whether its relevant basic amount of council tax for a financial year is excessive.

(4) Sections 52ZJ and 52ZK and 52ZN to 52ZP below (duty to hold referendum etc in case of excessive council tax increase by major precepting authority) apply where an amount mentioned in subsection (3) above is excessive.

(5) A local precepting authority must determine whether its relevant basic amount of council tax for a financial year is excessive.

(6) Sections 52ZL to 52ZP below (duty to hold referendum etc in case of excessive council tax increase by local precepting authority) apply where the amount mentioned in subsection (5) above is excessive.

(7) A determination under this section for a financial year must be made as soon as is reasonably practicable after principles under section 52ZC below for that year are approved by a resolution of the House of Commons under section 52ZD below.

52ZC Determination of whether increase is excessive E+W

(1) The question whether an authority's relevant basic amount of council tax for a financial year (“the year under consideration”) is excessive must be decided in accordance with a set of principles determined by the Secretary of State for the year.

(2) A set of principles—

(a) may contain one principle or two or more principles;

(b) must constitute or include a comparison falling within subsection (3) below.

(3) A comparison falls within this subsection if it is between—

(a) the authority's relevant basic amount of council tax for the year under consideration, and

(b) the authority's relevant basic amount of council tax for the financial year immediately preceding the year under consideration.

(4) If for the purposes of this section the Secretary of State determines categories of authority for the year under consideration—

(a) any principles determined for the year must be such that the same set is determined for all authorities (if more than one) falling within the same category;

(b) as regards an authority which does not fall within any of the categories, the authority's relevant basic amount of council tax for the year is not capable of being excessive for the purposes of this Chapter.

(5) If the Secretary of State does not determine such categories, any principles determined for the year under consideration must be such that the same set is determined for all authorities.

(6) A principle that applies to the Greater London Authority and that constitutes or includes a comparison falling within subsection (3) above may only provide for—

(a) a comparison between unadjusted relevant basic amounts of council tax,

(b) a comparison between adjusted relevant basic amounts of council tax, or

(c) a comparison within paragraph (a) and a comparison within paragraph (b).

(7) In determining categories of authorities for the year under consideration the Secretary of State must take into account any information that the Secretary of State thinks is relevant.

Modifications etc. (not altering text)

C144 S. 52ZC applied (with modifications) (cond.) (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(18)-(21), 49(3)

C145 S. 52ZC applied (with modifications) (cond.) (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(14)-(18), 49(3)

52ZD Approval of principles E+W

(1) The principles for a financial year must be set out in a report which must be laid before the House of Commons.

(2) If a report for a financial year is not laid before the specified date or, if so laid, is not approved by resolution of the House of Commons on or before the specified date—

(a) no principles have effect for that year, and

(b) accordingly, no authority's relevant basic amount of council tax for the year is capable of being excessive for the purposes of this Chapter.

(3) If the Secretary of State does not propose to determine a set of principles for a financial year, the Secretary of State must lay a report before the House of Commons before the specified date giving the Secretary of State's reasons for not doing so.

(4) In this section “the specified date”, in relation to a financial year, means the date on which the local government finance report for the year under [F263 paragraph 5(1) of Schedule 7B to] the 1988 Act is approved by resolution of the House of Commons.

Textual Amendments

F263 Words in s. 52ZD(4) substituted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(3)

52ZE Alternative notional amounts E+W

(1) The Secretary of State may make a report specifying an alternative notional amount in relation to any year under consideration and any authority.

(2) An alternative notional amount is an amount which the Secretary of State thinks should be used as the basis of any comparison in applying section 52ZC above in place of the authority's relevant basic amount of council tax for the preceding year.

(3) A report under this section—

(a) may relate to two or more authorities;

(b) may be amended by a subsequent report under this section;

(c) must contain such explanation as the Secretary of State thinks desirable of the need for the calculation of the alternative notional amount and the method for that calculation;

(d) must be laid before the House of Commons.

(4) Subsection (5) below applies if a report under this section for a financial year is approved by resolution of the House of Commons on or before the date on which the report under section 52ZD above for that year is approved by resolution of the House of Commons.

(5) Section 52ZC above has effect, as regards the year under consideration and any authority to which the report relates, as if the reference in subsection (3) of that section to the authority's relevant basic amount of council tax for the financial year immediately preceding the year under consideration were a reference to the alternative notional amount for that year.

(6) In this section “year under consideration” has the same meaning as in section 52ZC above.

Excessive increase in council tax by billing authority E+W

52ZF Billing authority's duty to make substitute calculations E+W

(1) The billing authority must make substitute calculations for the financial year in compliance with this section; but those calculations do not have effect for the purposes of Chapter 3 above except in accordance with sections 52ZH and 52ZI below.

(2) Substitute calculations for a financial year comply with this section if—

(a) they are made in accordance with sections 31A, 31B and 34 to 36 above, ignoring section 31A(11) above for this purpose,

(b) the relevant basic amount of council tax produced by applying section 52ZX below to the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year, and

(c) they are made in accordance with this section.

(3) In making the substitute calculations, the authority must—

(a) use the amount determined in the previous calculation for the year under section 31A(3) above so far as relating to amounts which the authority estimates it will accrue in the year in respect of [F264 locally retained] non-domestic rates, revenue support grant, F265 ... special grant or (in the case of the Common Council only) police grant, and

(b) use the amount determined in the previous calculation for the year for item T in section 31B(1) above and (where applicable) item TP in section 34(3) above.

[F266 (3A) In this Chapter, “locally retained non-domestic rates”, in relation to a billing authority or a major precepting authority, means amounts received by the authority under, or under regulations under, Schedule 7B to the Local Government Finance Act 1988, or under regulations under section 99(3) of that Act in connection with the operation of that Schedule.]

F267 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F264 Words in s. 52ZF(3)(a) substituted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(4)(a)

F265 Words in s. 52ZF(3)(a) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(6)(a)

F266 S. 52ZF(3A) inserted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(4)(b)

F267 S. 52ZF(4) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(6)(b)

52ZG Arrangements for referendum E+W

(1) The billing authority must make arrangements to hold a referendum in relation to the authority's relevant basic amount of council tax for the financial year in accordance with this section.

(2) Subject as follows, the referendum is to be held on a date decided by the billing authority.

(3) That date must be not later than—

(a) the first Thursday in May in the financial year, or

(b) such other date in that year as the Secretary of State may specify by order.

(4) An order under subsection (3) above must be made not later than—

(a) 1 February in the financial year preceding the year mentioned in paragraph (b) of that subsection, or

(b) in the case of an order affecting more than one financial year, 1 February in the financial year preceding the first of those years.

(5) The persons entitled to vote in the referendum are those who, on the day of the referendum—

(a) would be entitled to vote as electors at an election for members for an electoral area of the billing authority, and

(b) are registered in the register of local government electors at an address within the billing authority's area.

[F268 (5A) As soon as is reasonably practicable after determining that it is required to hold a referendum in relation to its relevant basic amount of council tax for the financial year, the billing authority must notify that fact in writing to any body that has issued a levy or a special levy to it for the financial year.]

(6) In this section—

• “electoral area” means—

  (a)

  where the billing authority is a district council, a London borough council or the Common Council of the City of London, a ward;

  (b)

  where the billing authority is a county council, an electoral division;

  (c)

  where the billing authority is the Council of the Isles of Scilly, a parish;

• “register of local government electors” means the register of local government electors kept in accordance with the provisions of the Representation of the People Acts.

(7) This section is subject to regulations under section 52ZQ below.

Textual Amendments

F268 S. 52ZG(5A) inserted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(2), 49(3)

52ZH Effect of referendum E+W

(1) The billing authority must inform the Secretary of State[F269 , and any body the authority was required to notify under section 52ZG(5A),] of the result of the referendum.

(2) Subsection (3) below applies if the result is that the billing authority's relevant basic amount of council tax for the financial year is approved by a majority of persons voting in the referendum.

(3) The authority's calculations from which that amount was derived continue to have effect for that year for the purposes of this Act.

(4) Subsection (5) below applies if the result is that the billing authority's relevant basic amount of council tax for the financial year is not approved by a majority of persons voting in the referendum.

(5) The substitute calculations made in relation to the year under section 52ZF above have effect in relation to the authority and the financial year.

Textual Amendments

F269 Words in s. 52ZH(1) inserted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(3), 49(3)

52ZI Failure to hold referendum E+W

(1) If the billing authority fails to hold a referendum in accordance with this Chapter, the substitute calculations made in relation to the year under section 52ZF above have effect in relation to the authority and the financial year.

(2) If the authority has not made those substitute calculations, during the period of restriction the authority has no power to transfer any amount from its collection fund to its general fund; and sections 97 and 98 of the 1988 Act have effect accordingly.

(3) In subsection (2) above “the period of restriction” means the period—

(a) beginning with the latest date on which the referendum could have been held, and

(b) ending with the date (if any) when the billing authority makes the substitute calculations.

Excessive increase in council tax by precepting authority E+W

52ZJ Major precepting authority's duty to make substitute calculations E+W

(1) The major precepting authority must make substitute calculations for the financial year in compliance with this section.

(2) Substitute calculations made for a financial year by a major precepting authority other than the Greater London Authority comply with this section if—

(a) they are made in accordance with sections 42A, 42B and 45 to 48 above,

(b) the relevant basic amount of council tax for the year produced by the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year, and

(c) they are made in accordance with this section.

(3) Substitute calculations made for a financial year by the Greater London Authority comply with this section if—

(a) they are made by applying the relevant London provisions and sections 47 and 48 above to the Authority's substitute consolidated council tax requirement for the year, and

(b) they are made in accordance with this section.

(4) In making the substitute calculations, a major precepting authority other than the Greater London Authority must—

(a) use the amount determined in the previous calculation under section 42A(3) above so far as relating to amounts which the authority estimates it will accrue in the year in respect of [F270 locally retained] non-domestic rates, revenue support grant, F271 ... special grant or police grant, and

(b) use the amount determined in the previous calculation for item T in section 42B(1) above or (where applicable) item TP in section 45(3) above.

F272 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) In making the substitute calculations, the Greater London Authority must use any amount determined in the previous calculations for item T in section 88(2) of the Greater London Authority Act 1999 or for item TP2 in section 89(4) of that Act.

(7) In this Chapter—

• “the relevant London provisions” means sections 88 and (where applicable) 89 of the Greater London Authority Act 1999;

• “the Authority's substitute consolidated council tax requirement”, in relation to a financial year, means the Authority's substitute consolidated council tax requirement—

  (a)

  agreed under Schedule 6 to the Greater London Authority Act 1999, or

  (b)

  set out in its substitute consolidated budget as agreed under that Schedule,

  as the case may be.

Textual Amendments

F270 Words in s. 52ZJ(4)(a) substituted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(5)

F271 Words in s. 52ZJ(4)(a) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(7)(a)

F272 S. 52ZJ(5) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(7)(b)

52ZK Major precepting authority's duty to notify appropriate billing authorities E+W

(1) The major precepting authority must notify each appropriate billing authority—

(a) that its relevant basic amount of council tax for a financial year is excessive, and

(b) that the billing authority is required to hold a referendum in accordance with this Chapter.

[F273 (1A) As soon as is reasonably practicable after determining that its relevant basic amount of council tax for the financial year is excessive, the major precepting authority must also notify the matters mentioned in subsection (1) in writing to any body that—

(a) has issued a levy to it for the financial year, or

(b) in the case of the Greater London Authority, has issued a levy to any constituent body for the financial year.]

(2) A notification under [F274 subsection (1)] must include a precept in accordance with the following provisions; but that precept does not have effect for the purposes of Chapters 3 and 4 above except in accordance with sections 52ZO and 52ZP below.

(3) A precept issued to a billing authority under this section by a major precepting authority other than the Greater London Authority must state—

(a) the amount which, in relation to the year and each category of dwellings in the billing authority's area, has been calculated by the precepting authority in accordance with sections 42A, 42B and 45 to 47 above as applied by section 52ZJ above, and

(b) the amount which has been calculated by the precepting authority in accordance with section 48 above as applied by section 52ZJ above as the amount payable by the billing authority for the year.

(4) Dwellings fall within different categories for the purposes of subsection (3) above according as different calculations have been made in relation to them as mentioned in paragraph (a) of that subsection.

(5) A precept issued to a billing authority under this section by the Greater London Authority must state—

(a) the amount which, in relation to the year and each category of dwellings in the billing authority's area, has been calculated by applying, in accordance with section 52ZJ above, the relevant London provisions and section 47 above to the Authority's substitute consolidated council tax requirement, and

(b) the amount which has been calculated by the Authority in accordance with section 48 above as applied by section 52ZJ above as the amount payable by the billing authority for the year.

(6) Dwellings fall within different categories for the purposes of subsection (5) above according as different calculations have been made in relation to them as mentioned in paragraph (a) of that subsection.

(7) A major precepting authority must assume for the purposes of subsections (3) and (5) above that each of the valuation bands is shown in the billing authority's valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been made.

(8) The Secretary of State must by regulations prescribe a date by which a notification under [F275 subsection (1)] must be made.

(9) This section does not require the Greater London Authority to notify a billing authority to which this subsection applies unless the Authority's unadjusted relevant basic amount of council tax for the year is excessive.

(10) Subsection (9) above applies to a billing authority if the special item within the meaning of section 89(2) of the Greater London Authority Act 1999 does not apply to any part of the authority's area.

Textual Amendments

F273 S. 52ZK(1A) inserted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(5), 49(3)

F274 Words in s. 52ZK(2) substituted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(6), 49(3)

F275 Words in s. 52ZK(8) substituted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(7), 49(3)

52ZL Local precepting authority's duty to make substitute calculations E+W

(1) The local precepting authority must make substitute calculations for the financial year in compliance with this section.

(2) Substitute calculations for a financial year comply with this section if—

(a) they are made in accordance with section 49A above, and

(b) the relevant basic amount of council tax produced by applying section 52ZX below to the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year.

52ZM Local precepting authority's duty to notify appropriate billing authority E+W

(1) The local precepting authority must notify its appropriate billing authority—

(a) that its relevant basic amount of council tax for a financial year is excessive, and

(b) that the billing authority is required to hold a referendum in accordance with this Chapter.

(2) A notification under this section must include a precept in accordance with subsection (3) below; but that precept does not have effect for the purposes of Chapters 3 and 4 above except in accordance with sections 52ZO and 52ZP below.

(3) The precept must state, as the amount payable by the billing authority for the year, the amount which has been calculated by the local precepting authority under section 49A above as applied by section 52ZL above.

(4) The Secretary of State must by regulations prescribe a date by which the notification must be made.

52ZN Arrangements for referendum E+W

(1) A billing authority that is notified under section 52ZK or 52ZM above must make arrangements to hold a referendum in relation to the precepting authority's relevant basic amount of council tax for the financial year in accordance with this section.

(2) Where the referendum is one of two or more referendums required to be held in respect of the same calculation, it is to be held on—

(a) the first Thursday in May in the financial year, or

(b) such other date as the Secretary of State may specify by order.

(3) Otherwise the referendum is to be held on a date decided by the billing authority; but this is subject to subsection (4) below.

(4) That date must be not later than—

(a) the first Thursday in May in the financial year, or

(b) such other date in that year as the Secretary of State may specify by order.

(5) An order under subsection (2) or (4) above must be made not later than—

(a) 1 February in the financial year preceding the year mentioned in paragraph (b) of that subsection, or

(b) in the case of an order affecting more than one financial year, 1 February in the financial year preceding the first of those years.

(6) The persons entitled to vote in the referendum are those who, on the day of the referendum—

(a) would be entitled to vote as electors at an election for members for an electoral area of the billing authority that falls wholly or partly within the precepting authority's area, and

(b) are registered in the register of local government electors at an address that is within both—

(i) the precepting authority's area, and

(ii) the billing authority's area.

(7) Subject to subsection (8) below, the billing authority may recover from the precepting authority the expenses that are incurred by the billing authority in connection with the referendum.

(8) The Secretary of State may by regulations make provision for cases in which—

(a) subsection (7) above does not apply, or

(b) that subsection applies with modifications.

(9) In this section—

• “electoral area” means—

  (a)

  in relation to a district council, a London borough council or the Common Council of the City of London, a ward;

  (b)

  in relation to a county council, an electoral division;

  (c)

  in relation to the Council of the Isles of Scilly, a parish;

• “register of local government electors” means the register of local government electors kept in accordance with the provisions of the Representation of the People Acts.

(10) This section is subject to regulations under section 52ZQ below.

Modifications etc. (not altering text)

C146 S. 52ZN(7) applied (with modifications) (E.) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), regs. 1(1)(b), 4(4) (with reg. 4(1))

C147 S. 52ZN(7) excluded (E.) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), regs. 1(1)(b), 6(2) (with reg. 6(1))

C148 S. 52ZN(7) excluded (E.) (16.3.2012) by The Local Authority (Referendums Relating to Council Tax Increases) Regulations 2012 (S.I. 2012/460), regs. 1(1)(b), 4(2) (with reg. 4(1))

52ZO Effect of referendum E+W

(1) The precepting authority must inform the Secretary of State[F276 , and any body the authority was required to notify under section 52ZK(1A),] of the result of the referendum or (as the case may be) each of them.

(2) Subsection (3) below applies if—

(a) in a case where one referendum is held in respect of the precepting authority's relevant basic amount of council tax for the financial year, that amount is approved by a majority of persons voting in the referendum, or

(b) in a case where two or more referendums are held in respect of that amount, that amount is approved by a majority of persons voting in all of those referendums taken together.

(3) The precepting authority's calculations that include that amount or (as the case may be) from which that amount was derived continue to have effect for the year for the purposes of this Act.

(4) Subsections (5) and (6) below apply if—

(a) in a case where one referendum is held in respect of the precepting authority's relevant basic amount of council tax for a financial year, that amount is not approved by a majority of persons voting in the referendum, or

(b) in a case where two or more referendums are held in respect of that amount, that amount is not approved by a majority of persons voting in all of those referendums taken together.

(5) Any precept issued to a billing authority under section 52ZK or 52ZM above as part of a notification that triggered the referendum has effect as a precept issued to that billing authority for the year for the purposes of Chapter 3 above.

(6) Where the precept was issued to a billing authority by a local precepting authority under section 52ZM above, section 36A above has effect in relation to the billing authority as if it required the authority to make calculations in substitution on the basis of the precept (rather than permitting it to do so).

(7) In the case of a major precepting authority other than the Greater London Authority, section 30 above has effect by virtue of subsection (5) above in relation to that precept as if—

(a) references to amounts calculated under Chapter 4 above were to amounts calculated as mentioned in section 52ZJ(2) above, and

(b) the reference to the amount stated in accordance with section 40 above were to the amount stated in accordance with section 52ZK(3)(b) above.

(8) In the case of the Greater London Authority, section 30 above has effect by virtue of subsection (5) above in relation to that precept as if—

(a) references that are to be read as amounts calculated under Chapter 1 of Part 3 of the Greater London Authority Act 1999 were to amounts calculated as mentioned in section 52ZJ(3) above, and

(b) the reference to the amount stated in accordance with section 40 above were to the amount stated in accordance with 52ZK(5)(b) above.

(9) If the precepting authority has already issued a precept for the financial year (originally or by way of substitute) to the billing authority—

(a) subsections (3) and (4) of section 42 above apply to the precept within subsection (5) above as they apply to a precept issued in substitution under that section, but

(b) the references in those subsections to the amount of the new precept are to be read as references to the amount stated in the precept within subsection (5) above in accordance with section 52ZK(3)(b) or (5)(b) above.

Textual Amendments

F276 Words in s. 52ZO(1) inserted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(8), 49(3)

52ZP Failure to hold referendum E+W

(1) This section applies if a billing authority that is required to be notified by a precepting authority under section 52ZK or 52ZM above fails to hold a referendum in accordance with this Chapter.

(2) Subsections (3) to (6) below apply if the precepting authority has failed to notify the billing authority in accordance with section 52ZK or 52ZM above.

(3) The precepting authority must issue a precept for the year to the billing authority in accordance with that section; and such a precept has effect for the purposes of Chapter 3 above.

(4) During the period of restriction no billing authority to which the precepting authority has power to issue a precept has power to pay anything in respect of a precept issued by the precepting authority for the year.

(5) In subsection (4) above “the period of restriction” means the period—

(a) beginning with the date on which the referendum would have been required to be held or (as the case may be) the latest date on which it could have been held if the notification had been made, and

(b) ending with the date (if any) when the precepting authority complies with subsection (3) above.

(6) Where a precept under subsection (3) above is issued to a billing authority by a local precepting authority, section 36A above has effect in relation to the billing authority as if it required the authority to make calculations in substitution on the basis of the precept (rather than permitting it to do so).

(7) If the precepting authority has notified the billing authority in accordance with section 52ZK or 52ZM above, the precept issued to the billing authority under section 52ZK or 52ZM above as part of the notification has effect as a precept issued to that billing authority for the year for the purposes of Chapter 3 above.

(8) Where the precept was issued to a billing authority by a local precepting authority under section 52ZM above, section 36A above has effect in relation to the billing authority as if it required the authority to make calculations in substitution on the basis of the precept (rather than permitting it to do so).

(9) Subsections (7) to (9) of section 52ZO above apply to a precept within subsection (3) or (7) above as they apply to a precept within subsection (5) of that section.

Regulations about referendums E+W

52ZQ Regulations about referendums E+W

(1) The Secretary of State F277 ... may by regulations make provision as to the conduct of referendums under this Chapter.

(2) The Secretary of State F278 ... may by regulations make provision for—

(a) the combination of polls at two or more referendums under this Chapter;

(b) the combination of polls at referendums under this Chapter with polls at any elections or any referendums held otherwise than under this Chapter.

(3) Regulations under this section may apply or incorporate, with or without modifications or exceptions, any provision of any enactment (whenever passed or made) relating to elections or referendums.

(4) The provision which may be made under this section includes, in particular, provision—

(a) as to the question to be asked in a referendum;

(b) as to the publicity to be given in connection with a referendum (including the publicity to be given with respect to the consequences of the referendum and its result);

(c) about the limitation of expenditure in connection with a referendum;

(d) as to the conduct of the authority, members of the authority and officers of the authority in relation to a referendum (including provision modifying the effect of section 2 (prohibition of political publicity) of the Local Government Act 1986);

(e) as to when, where and how voting in a referendum is to take place;

(f) as to how the votes cast in a referendum are to be counted;

(g) for disregarding alterations in a register of electors;

(h) for the questioning of the result of a referendum by a court or tribunal.

(5) But where the regulations apply or incorporate (with or without modifications) any provision that creates an offence, the regulations may not impose a penalty greater than is provided for in respect of that offence.

(6) Before making any regulations under this section, the Secretary of State F279 ... must consult the Electoral Commission.

(7) No regulations under this section are to be made unless a draft of the regulations has been laid before and approved by resolution of each House of Parliament.

(8) In this section “enactment” includes an enactment contained in a local Act or comprised in subordinate legislation (within the meaning of the Interpretation Act 1978).

Textual Amendments

F277 Words in s. 52ZQ(1) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(2) (with art. 12)

F278 Words in s. 52ZQ(2) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(2) (with art. 12)

F279 Words in s. 52ZQ(6) omitted (8.12.2021) by virtue of The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), art. 1(2), Sch. 2 para. 9(2) (with art. 12)

Modifications etc. (not altering text)

C149 S. 52ZQ functions made exercisable concurrently (6.11.2013) by The Transfer of Functions (Elections and Referendums) Order 2013 (S.I. 2013/2597), arts. 1(2), 2(b) (with art. 3)

C150 S. 52ZQ functions transferred (22.6.2015) by The Chancellor of the Duchy of Lancaster Order 2015 (S.I. 2015/1376), arts. 1(2), 3(1), Sch. 1 (with art. 9)

C151 S. 52ZQ functions transferred (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), arts. 1(2), 3(1), Sch. 1(e) (with arts. 3(2), 6, 12)

C152 S. 52ZQ: functions cease to be exercisable concurrently (8.12.2021) by The Transfer of Functions (Secretary of State for Levelling Up, Housing and Communities) Order 2021 (S.I. 2021/1265), arts. 1(2), 9, Sch. 1(e) (with arts. 11, 12)

Directions that referendum provisions are not to apply E+W

52ZR Direction that referendum provisions are not to apply E+W

(1) The Secretary of State may give a direction under this section to an authority other than the Greater London Authority if it appears to the Secretary of State that, unless the authority's council tax calculations are such as to produce a relevant basic amount of council tax that is excessive by reference to the principles determined by the Secretary of State for the year—

(a) the authority will be unable to discharge its functions in an effective manner, or

(b) the authority will be unable to meet its financial obligations.

(2) The Secretary of State may give a direction under this section to the Greater London Authority if it appears to the Secretary of State that, unless the Authority's council tax calculations are such as to produce a relevant basic amount of council tax that is excessive by reference to the principles determined by the Secretary of State for the year—

(a) one or more of the Authority's constituent bodies will be unable to discharge its functions in an effective manner, or

(b) one or more of those bodies will be unable to meet its financial obligations.

(3) The effect of a direction under this section is that the referendum provisions do not apply for the financial year to, and no further step is to be taken for the financial year under the referendum provisions by—

(a) the authority to whom it is made, and

(b) where that authority is a precepting authority, a billing authority as a result of any notification under section 52ZK or 52ZM above by the precepting authority.

(4) A direction under this section may be given to an authority other than the Greater London Authority—

(a) whether or not the authority has carried out its council tax calculations for the financial year, and

(b) in the case of a billing authority, whether or not the authority has set an amount of council tax for the financial year under section 30 above.

(5) A direction under this section may be given to the Greater London Authority only if it has carried out its council tax calculations for the financial year.

(6) But a direction under this section may not be given to an authority if—

(a) a referendum has been held relating to the authority's relevant basic amount of council tax for the financial year, and

(b) that amount has not been approved as mentioned in section 52ZH above (where the authority is a billing authority) or section 52ZO above (where the authority is a precepting authority).

(7) The following sections make further provision about the effect of a direction under this section—

(a) for a billing authority: section 52ZS below;

(b) for a major precepting authority other than the Greater London Authority: section 52ZT below;

(c) for the Greater London Authority: section 52ZU below;

(d) for a local precepting authority: section 52ZV below.

(8) In this Part—

• “constituent body” means—

  (a)

  the Mayor of London,

  (b)

  the London Assembly, or

  (c)

  a functional body within the meaning of section 424 of the Greater London Authority Act 1999;

• “council tax calculations” means—

  (a)

  in relation to a billing authority, calculations under sections 31A, 31B and 34 to 36 above,

  (b)

  in relation to a major precepting authority other than the Greater London Authority, calculations under sections 42A, 42B and 45 to 48 above,

  (c)

  in relation to the Greater London Authority, calculations under sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, and

  (d)

  in the case of a local precepting authority, calculations under section 49A above;

• “the referendum provisions” means—

  (a)

  where the direction is given to a billing authority, sections 52ZB and 52ZF to 52ZI above,

  (b)

  where the direction is given to a major precepting authority, sections 52ZB, 52ZJ, 52ZK and 52ZN to 52ZP above, and

  (c)

  where the direction is given to a local precepting authority, sections 52ZB and 52ZL to 52ZP above.

52ZS Directions to billing authorities E+W

(1) This section applies if the Secretary of State gives a direction under section 52ZR above to a billing authority.

(2) The direction must state the amount that is to be the amount of the billing authority's council tax requirement for the financial year.

(3) If the direction is given before the billing authority has carried out its council tax calculations for the financial year, that amount is to be treated for all purposes as the amount calculated by the billing authority under section 31A above.

(4) If the direction is given after the billing authority has carried out its council tax calculations for the financial year (whether or not it has set an amount of council tax for the year)—

(a) those calculations are of no effect, and

(b) the authority must make substitute calculations for the year in accordance with section 36A above.

(5) For the purposes of those and any subsequent substitute calculations and the application of Chapter 3 above to them—

(a) the amount stated in the direction as the amount of the billing authority's council tax requirement for the financial year is to be treated as the amount calculated by the billing authority under section 31A above, and

(b) subsections (2)(a) and (4) of section 36A above are to be ignored.

52ZT Directions to major precepting authorities E+W

(1) This section applies if the Secretary of State gives a direction under section 52ZR above to a major precepting authority other than the Greater London Authority.

(2) The direction must state the amount that is to be the amount of the major precepting authority's council tax requirement for the financial year.

(3) If the direction is given before the major precepting authority has carried out its council tax calculations for the financial year, that amount is to be treated for all purposes as the amount calculated by the major precepting authority under section 42A above.

(4) If the direction is given after the major precepting authority has carried out its council tax calculations for the financial year (whether or not it has issued a precept for the year)—

(a) those calculations are of no effect, and

(b) the authority must make substitute calculations for the year in accordance with section 49 above.

(5) For the purposes of those and any subsequent substitute calculations and the application of Chapters 3 and 4 above to them—

(a) the amount stated in the direction as the amount of the major precepting authority's council tax requirement for the financial year is to be treated as the amount calculated by the billing authority under section 42A above, and

(b) subsection (2)(za) of section 49 above is to be ignored.

52ZU Directions to the Greater London Authority E+W

(1) This section applies if the Secretary of State gives a direction under section 52ZR above to the Greater London Authority.

(2) The direction must specify the amount that is to be the component council tax requirement for the relevant constituent body for the year.

(3) The Greater London Authority must make calculations in substitution in relation to the financial year under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999 in relation to—

(a) the relevant constituent body alone, or

(b) the relevant constituent body and one or more other constituent bodies.

(4) Subsection (5) below applies if the result of the substitute calculations is such that—

(a) there is an increase in the Greater London Authority's consolidated council tax requirement for the year, or

(b) there is no such increase, but the results of the calculations in substitution made in accordance with sections 85, 86 and 88 to 90 of and Schedule 7 to the Greater London Authority Act 1999 and sections 47 and 48 above would be different from the last relevant calculations in relation to the year.

(5) The Greater London Authority must make calculations in substitution in accordance with the provisions mentioned in subsection (4)(b) above.

(6) In subsection (4)(b) above “the last relevant calculations” means the last calculations made by the Greater London Authority in relation to the financial year in accordance with—

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

(b) sections 85, 86 and 88 to 90 of and Schedule 7 to that Act and sections 47 and 48 above.

(7) None of the substitute calculations is to have any effect if—

(a) the amount calculated under section 85(6) or (7) of the Greater London Authority Act 1999 for the relevant constituent body is not in compliance with the direction,

(b) there is an increase in the Greater London Authority's consolidated council tax requirement for the financial year (as last calculated) which exceeds the increase required to be made to the component council tax requirement for the relevant constituent body (as last calculated for the year) to comply with the direction, or

(c) in making the calculations under section 88(2) or 89(3) of that Act, the Authority fails to comply with subsection (8) below.

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

(9) Subsections (7)(c) and (8) above do 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.

(10) For the purposes of subsection (9) 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.

(11) Any substitute calculations under this section are to be made in accordance with Schedule 7 to the Greater London Authority Act 1999.

(12) In this Part—

• “component council tax requirement” has the meaning given by section 85(6) of the Greater London Authority Act 1999;

• “consolidated council tax requirement” has the meaning given by section 85(8) of the Greater London Authority Act 1999;

• “the relevant constituent body”, in relation to a direction under section 52ZR above, means the constituent body by reference to which the direction was given (or, if there is more than one such body, each of them).

52ZV Directions to local precepting authorities E+W

(1) This section applies if the Secretary of State gives a direction under section 52ZR above to a local precepting authority.

(2) The direction must state the amount that is to be the amount of the local precepting authority's council tax requirement for the financial year.

(3) That amount is to be treated for all purposes as the amount calculated by the local precepting authority under section 49A above.

(4) If the direction is given after the local precepting authority has issued a precept for the financial year, that amount is to be treated for all purposes as an amount calculated by the authority in substitution in relation to the year in accordance with that section (so that, in particular, section 42 above applies accordingly).

52ZW Further provisions about directions E+W

(1) An authority that is required to make substitute calculations for a financial year by virtue of any of sections 52ZS to 52ZU above—

(a) must make the calculations, and

(b) in the case of a major precepting authority, must issue any precepts in substitution required in consequence under section 42 above,

before the end of the period mentioned in subsection (3) below.

(2) A local precepting authority to which section 52ZV(4) above applies must issue any precepts in substitution required in consequence under section 42 above before the end of the period mentioned in subsection (3) below.

(3) That period is—

(a) the period of 35 days beginning with the day on which the authority receives the direction (where it is the Greater London Authority), or

(b) the period of 21 days beginning with the day on which the authority receives the direction (in any other case).

(4) In the case of a billing authority, the authority has no power during the period of restriction to transfer any amount from its collection fund to its general fund; and sections 97 and 98 of the 1988 Act have effect accordingly.

(5) In the case of a precepting authority, no authority to which it has power to issue a precept has power during the period of restriction to pay anything in respect of a precept issued by the precepting authority for the financial year.

(6) For the purposes of subsections (4) and (5) above “the period of restriction” is the period—

(a) beginning at the end of the period mentioned in subsection (3) above, and

(b) ending at the time (if any) when the authority complies with subsection (1) or (2) above (as the case may be).

(7) The following provisions of this section apply to substitute calculations by the Greater London Authority other than those made pursuant to section 52ZU above.

(8) Subject to variation or revocation, a direction under section 52ZR above has effect in relation to any substitute calculations made under any enactment by the Greater London Authority—

(a) in accordance with sections 85, 86 and 88 to 90 of and Schedule 7 to the Greater London Authority Act 1999 and sections 47 and 48 above,

(b) in relation to the financial year to which the direction relates, and

(c) at any time after the direction is given.

(9) Where a direction under section 52ZR above has effect in relation to any substitute calculations by virtue of subsection (8) above, none of the calculations have effect if the amount calculated under section 85(6) of the Greater London Authority Act 1999 for the relevant constituent body is not in compliance with the direction.

Meaning of basic amount of council tax E+W

52ZX Meaning of relevant basic amount of council tax E+W

(1) Any reference in this Chapter to a billing authority's relevant basic amount of council tax for a financial year is a reference to the amount that would be calculated by it in relation to the year under section 31B(1) above if section 31A above did not require or permit it to take into account [F280 the amount of any precepts—

(a) issued to it for the year by local precepting authorities, or

(b) anticipated by it in pursuance of regulations under section 41 above.]

(2) In the case of a major precepting authority other than F281 ... the Greater London Authority, any reference in this Chapter to the authority's relevant basic amount of council tax for a financial year is a reference to the amount calculated by it in relation to the year under section 42B(1) above.

F282 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In the case of a major precepting authority that is the Greater London Authority, any reference in this Chapter to the authority's relevant basic amount of council tax for a financial year is a reference to—

[F283 (a) the amount calculated by it in relation to the year under section 88(2) of the Greater London Authority Act 1999 (referred to in this Chapter as the Greater London Authority's unadjusted relevant basic amount of council tax for the year), or

(b) any amount calculated by it in relation to the year under section 89(3) of that Act (referred to in this Chapter as the Greater London Authority's adjusted relevant basic amount of council tax for the year).]

(5) Any reference in this Chapter to a local precepting authority's relevant basic amount of council tax for a financial year is a reference to the amount found by applying the formula—

where—

R is the amount calculated by the authority under section 49A(4) above as its council tax requirement for the year;

T is the amount which is calculated by the billing authority to which the authority issues precepts (“the billing authority concerned”) as its council tax base for the year for the part of its area comprising the authority's area and is notified by it to the authority within the prescribed period.

(6) Where the aggregate calculated by the authority for the year under subsection (2) of section 49A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (5) above is to be nil.

(7) The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (5) above; and the billing authority concerned must make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(8) Regulations prescribing a period for the purposes of item T in subsection (5) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.

(9) In the application of this section any calculation for which another has been substituted is to be disregarded.

Textual Amendments

F280 S. 52ZX(1)(a)(b) and words substituted for s. 52ZX(1)(a)(b) (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(10), 49(3)

F281 Words in s. 52ZX(2) omitted (30.1.2014) by virtue of Local Audit and Accountability Act 2014 (c. 2), ss. 41(11), 49(3)

F282 S. 52ZX(3) omitted (30.1.2014) by virtue of Local Audit and Accountability Act 2014 (c. 2), ss. 41(12), 49(3)

F283 S. 52ZX(4)(a)(b) substituted (30.1.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 41(13), 49(3)

52ZY Information for purposes of Chapter 4ZA E+W

(1) The Secretary of State may serve on an authority a notice requiring it to supply to the Secretary of State such information as is specified in the notice and required for the purposes of the performance of the Secretary of State's functions under this Chapter.

(2) The authority must supply the information required if it is in its possession or control, and must do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3) If an authority fails to comply with subsection (2) above, the Secretary of State may exercise the Secretary of State's functions on the basis of such assumptions and estimates as the Secretary of State thinks fit.

(4) In exercising those functions, the Secretary of State may also take into account any other available information, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.]

[F284 CHAPTER IVA E+W LIMITATION OF COUNCIL TAX AND PRECEPTS

Textual Amendments

F284 Chapter 4A (ss. 52A-52Z) inserted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act.) by 1999 c. 27, s. 30(1), Sch. 1 para. 1

Introduction E+W

52A Interpretation. E+W

(1) In this Chapter a reference to an authority is to—

(a) a billing authority [F285 in Wales], or

(b) a major precepting authority [F286 in Wales].

(2) Sections 52W and 52X below contain other interpretative provisions for the purposes of this Chapter.

Textual Amendments

F285 Words in s. 52A(1)(a) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 4; S.I. 2011/2896, art. 2(i)

F286 Words in s. 52A(1)(b) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 4; S.I. 2011/2896, art. 2(i)

Designation or nomination E+W

52B Power to designate or nominate authorities. E+W

(1) If in the [F287 Welsh Ministers'] opinion the amount calculated by an authority as its budget requirement for a financial year (the year under consideration) is excessive, [F288 they] may exercise [F289 their] power to designate or nominate the authority under section 52D below.

(2) The question whether the amount so calculated is excessive must be decided in accordance with a set of principles determined by the [F290 Welsh Ministers].

(3) A set of principles—

(a) may contain one principle or two or more principles;

(b) must constitute or include a comparison falling within subsection (4) below or comparisons each of which falls within subsection (4).

(4) A comparison falls within this subsection if—

(a) it is between the amount calculated by the authority as its budget requirement for the year under consideration and the amount calculated by it as its budget requirement for a financial year falling before the year under consideration;

(b) the earlier financial year in the comparison does not fall before that beginning with 1st April 1998.

(5) If for the purposes of this section the [F291 Welsh Ministers determine] categories of authorities for the year under consideration—

(a) any principles determined for the year must be such that the same set is determined for all authorities (if more than one) falling within the same category;

(b) as regards an authority which does not fall within any of the categories, the [F292 Welsh Ministers] may not exercise [F292 their] power to designate or nominate the authority under section 52D below by reference to the excessiveness of its budget requirement for the year.

(6) If [F293 they do] not determine such categories, any principles determined for the year under consideration must be such that the same set is determined for all authorities.

(7) In determining categories of authorities for the year under consideration the [F294 Welsh Ministers] shall take into account any information [F295 they think] is relevant.

(8) In applying this section the [F296 Welsh Ministers] shall ignore any calculation for which another has been substituted at the time designation or nomination is proposed.

Textual Amendments

F287 Words in s. 52B(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(2)(a); S.I. 2011/2896, art. 2(i)

F288 Word in s. 52B(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(2)(b); S.I. 2011/2896, art. 2(i)

F289 Word in s. 52B(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(2)(c); S.I. 2011/2896, art. 2(i)

F290 Words in s. 52B(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(3); S.I. 2011/2896, art. 2(i)

F291 Words in s. 52B(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(4)(a); S.I. 2011/2896, art. 2(i)

F292 Words in s. 52B(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(4)(b); S.I. 2011/2896, art. 2(i)

F293 Words in s. 52B(6) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(5); S.I. 2011/2896, art. 2(i)

F294 Words in s. 52B(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(6)(a); S.I. 2011/2896, art. 2(i)

F295 Words in s. 52B(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(6)(b); S.I. 2011/2896, art. 2(i)

F296 Words in s. 52B(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 5(7); S.I. 2011/2896, art. 2(i)

52C Alternative notional amounts. E+W

(1) The [F297 Welsh Ministers] may make a report specifying in relation to—

(a) any year under consideration (within the meaning of section 52B above), and

(b) any authority,

an amount which in [F298 their] opinion should be used as the basis of any comparison in applying that section in place of the amount calculated by the authority as its budget requirement for a financial year falling before the year under consideration.

(2) References in this section to the alternative notional amount are to the amount so specified.

(3) A report under this section—

(a) may relate to two or more authorities;

(b) may be amended by a subsequent report under this section;

(c) shall contain such explanation as the [F299 Welsh Ministers think] desirable of the calculation by [F300 them] of the alternative notional amount;

(d) shall be laid before the [F301 National Assembly for Wales].

(4) If a report under this section is approved by resolution of the [F302 National Assembly for Wales] section 52B above shall have effect, as regards the year under consideration and any authority to which the report relates, as if the reference in subsection (4) to the amount calculated by the authority as its budget requirement for a financial year falling before the year under consideration were to the alternative notional amount for the year so falling.

Textual Amendments

F297 Words in s. 52C(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 6(2)(a); S.I. 2011/2896, art. 2(i)

F298 Word in s. 52C(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 6(2)(b); S.I. 2011/2896, art. 2(i)

F299 Words in s. 52C(3)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 6(3)(a)(i); S.I. 2011/2896, art. 2(i)

F300 Word in s. 52C(3)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 6(3)(a)(ii); S.I. 2011/2896, art. 2(i)

F301 Words in s. 52C(3)(d) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 6(3)(b); S.I. 2011/2896, art. 2(i)

F302 Words in s. 52C(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 6(4); S.I. 2011/2896, art. 2(i)

52D Designation or nomination. E+W

(1) This section applies if in the [F303 Welsh Ministers'] opinion (reached after applying section 52B above) the amount calculated by an authority as its budget requirement for the year under consideration is excessive.

(2) In such a case [F304 they] may—

(a) designate the authority as regards the year under consideration, or

(b) nominate the authority.

(3) The [F305 Welsh Ministers] may proceed under different paragraphs of subsection (2) above in relation to different authorities.

Textual Amendments

F303 Words in s. 52D(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 7(2); S.I. 2011/2896, art. 2(i)

F304 Word in s. 52D(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 7(3); S.I. 2011/2896, art. 2(i)

F305 Words in s. 52D(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 7(4); S.I. 2011/2896, art. 2(i)

Designation for year under consideration E+W

52E Designation. E+W

(1) This section applies if the [F306 Welsh Ministers designate] an authority under section 52D(2)(a) above as regards the year under consideration.

(2) [F307 They] shall notify the authority in writing of—

(a) the designation;

(b) the set of principles determined for the authority under section 52B above;

(c) the category in which the authority falls (if [F308 they determine] categories under section 52B above);

(d) the amount which [F309 they propose] should be the maximum for the amount calculated by the authority as its budget requirement for the year;

(e) the target amount for the year, that is, the maximum amount which [F310 they propose] the authority could calculate as its budget requirement for the year without the amount calculated being excessive;

(f) the financial year as regards which [F311 they expect] the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year).

(3) A designation under section 52D(2)(a) above—

(a) is invalid unless subsection (2) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(4) If—

(a) an authority has been designated under section 52D(2)(a) above, and

(b) after the designation is made the authority makes substitute calculations in relation to the year,

the substitute calculations shall be invalid unless they are made in accordance with section 52I or 52J below (as the case may be).

(5) Before the end of the period of 21 days beginning with the day it receives a notification under this section, an authority may inform the [F312 Welsh Ministers] by notice in writing that—

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (2)(d) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (2)(d) above.

Textual Amendments

F306 Words in s. 52E(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(2); S.I. 2011/2896, art. 2(i)

F307 Word in s. 52E(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(3)(a); S.I. 2011/2896, art. 2(i)

F308 Words in s. 52E(2)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(3)(b); S.I. 2011/2896, art. 2(i)

F309 Words in s. 52E(2)(d) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(3)(c); S.I. 2011/2896, art. 2(i)

F310 Words in s. 52E(2)(e) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(3)(c); S.I. 2011/2896, art. 2(i)

F311 Words in s. 52E(2)(f) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(3)(d); S.I. 2011/2896, art. 2(i)

F312 Words in s. 52E(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 8(4); S.I. 2011/2896, art. 2(i)

52F Challenge of maximum amount. E+W

(1) This section applies if an authority designated under section 52D(2)(a) above informs the [F313 Welsh Ministers] by notice in writing under section 52E(5)(a) above.

(2) After considering any information falling within subsection (3) below the [F314 Welsh Ministers] shall either—

(a) proceed under subsection (4) below (in which case subsections (5) to (10) below shall also apply), or

(b) proceed under subsection (11) below.

(3) Information falling within this subsection is—

(a) information which is supplied by the authority and is of a kind and provided in a form specified by the [F315 Welsh Ministers] for the purposes of this section;

(b) any other information [F316 they think] is relevant.

(4) If [F317 they proceed] under this subsection the [F318 Welsh Ministers] —

(a) shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed;

(b) may alter the target amount for the year.

(5) The following paragraphs apply for the purposes of subsection (4) above—

(a) the amount stated under subsection (4)(a) above may not exceed the amount already calculated by the authority as its budget requirement for the year unless in the [F319 Welsh Ministers'] opinion the authority failed to comply with section 32 or 43 above (as the case may be) in making the calculation;

(b) subject to paragraph (a) above, the amount stated under subsection (4)(a) above may be the same as, or greater or smaller than, that stated in the notice under section 52E(2)(d) above;

(c) the [F320 Welsh Ministers] may alter the target amount for the year under subsection (4)(b) above only if the amount stated under subsection (4)(a) above is greater or smaller than that stated in the notice under section 52E(2)(d) above.

F321 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the [F322 National Assembly for Wales];

(b) may relate to two or more authorities.

(8) As soon as is reasonably practicable after an order under this section is made the [F323 Welsh Ministers] shall serve on the authority (or each authority) a notice stating—

(a) the amount stated in the case of the authority concerned in the order;

(b) the altered target amount for the year (if [F324 they alter] it in the case of the authority concerned).

(9) When [F325 they serve] a notice under subsection (8) above on a precepting authority the [F326 Welsh Ministers] shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

(10) In applying subsection (5)(a) above the [F327 Welsh Ministers] shall ignore any calculation for which another has been substituted at the time of designation.

(11) If the [F328 Welsh Ministers proceed] under this subsection [F329 they] shall—

(a) cancel the designation of the authority under section 52D(2)(a) above as regards the year and notify the authority in writing of the cancellation, and

(b) nominate the authority under section 52D(2)(b) above;

and in such a case the designation under section 52D(2)(a) above and the notification under section 52E above shall be treated as not having been made.

Textual Amendments

F313 Words in s. 52F(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(2); S.I. 2011/2896, art. 2(i)

F314 Words in s. 52F(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(3); S.I. 2011/2896, art. 2(i)

F315 Words in s. 52F(3)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(4)(a); S.I. 2011/2896, art. 2(i)

F316 Words in s. 52F(3)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(4)(b); S.I. 2011/2896, art. 2(i)

F317 Words in s. 52F(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(5)(a); S.I. 2011/2896, art. 2(i)

F318 Words in s. 52F(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(5)(b); S.I. 2011/2896, art. 2(i)

F319 Words in s. 52F(5)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(6)(a); S.I. 2011/2896, art. 2(i)

F320 Words in s. 52F(5)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(6)(b); S.I. 2011/2896, art. 2(i)

F321 S. 52F(6) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(7), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F322 Words in s. 52F(7)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(8); S.I. 2011/2896, art. 2(i)

F323 Words in s. 52F(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(9)(a); S.I. 2011/2896, art. 2(i)

F324 Words in s. 52F(8)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(9)(b); S.I. 2011/2896, art. 2(i)

F325 Words in s. 52F(9) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(10)(a); S.I. 2011/2896, art. 2(i)

F326 Words in s. 52F(9) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(10)(b); S.I. 2011/2896, art. 2(i)

F327 Words in s. 52F(10) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(11); S.I. 2011/2896, art. 2(i)

F328 Words in s. 52F(11) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(12)(a); S.I. 2011/2896, art. 2(i)

F329 Word in s. 52F(11) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 9(12)(b); S.I. 2011/2896, art. 2(i)

52G Acceptance of maximum amount. E+W

(1) This section applies if an authority designated under section 52D(2)(a) above informs the [F330 Welsh Ministers] by notice in writing under section 52E(5)(b) above.

(2) As soon as is reasonably practicable after [F331 they receive] the notice the [F332 Welsh Ministers] shall serve on the authority a notice stating the amount which the amount calculated by it as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52E(2)(d) above.

(3) When [F333 they serve] a notice under subsection (2) above on a precepting authority the [F334 Welsh Ministers] shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

Textual Amendments

F330 Words in s. 52G(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 10(2); S.I. 2011/2896, art. 2(i)

F331 Words in s. 52G(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 10(3)(a); S.I. 2011/2896, art. 2(i)

F332 Words in s. 52G(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 10(3)(b); S.I. 2011/2896, art. 2(i)

F333 Words in s. 52G(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 10(4)(a); S.I. 2011/2896, art. 2(i)

F334 Words in s. 52G(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 10(4)(b); S.I. 2011/2896, art. 2(i)

52H No challenge or acceptance. E+W

(1) This section applies if the period mentioned in section 52E(5) above ends without an authority designated under section 52D(2)(a) above informing the [F335 Welsh Ministers] by notice in writing under paragraph (a) or (b) of section 52E(5).

(2) As soon as is reasonably practicable after the period ends the [F336 Welsh Ministers] shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52E(2)(d) above.

(3) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the [F337 National Assembly for Wales];

(b) may relate to two or more authorities.

(4) As soon as is reasonably practicable after an order under this section is made the [F338 Welsh Ministers] shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority concerned in the order.

(5) When [F339 they serve] a notice under subsection (4) above on a precepting authority the [F340 Welsh Ministers] shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

Textual Amendments

F335 Words in s. 52H(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 11(2); S.I. 2011/2896, art. 2(i)

F336 Words in s. 52H(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 11(3); S.I. 2011/2896, art. 2(i)

F337 Words in s. 52H(3)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 11(4); S.I. 2011/2896, art. 2(i)

F338 Words in s. 52H(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 11(5); S.I. 2011/2896, art. 2(i)

F339 Words in s. 52H(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 11(6)(a); S.I. 2011/2896, art. 2(i)

F340 Words in s. 52H(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 11(6)(b); S.I. 2011/2896, art. 2(i)

52I Duty of designated billing authority. E+W

(1) If a billing authority receives a notice under section 52F(8), 52G(2) or 52H(4) above it shall make substitute calculations in relation to the year in accordance with sections 32 to 36 above, ignoring section 32(10) above for this purpose.

(2) The substitute calculations shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

(3) Subsection (2)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(4) In making substitute calculations under section 33(1) or 34(3) above the authority must use any amount determined in the previous calculations for item P or T in section 33(1) or item TP in section 34(3).

(5) For the purposes of subsection (4) above the authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its [F341 council] fund in respect of additional grant, and

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

(6) References in this section to the amount stated in the notice are, in the case of a notice under section 52F(8) above, to the amount stated under section 52F(8)(a).

Textual Amendments

F341 Word in s. 52I(5)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 12; S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C153 S. 52I modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 6

52J Duty of designated precepting authority. E+W

(1) If a major precepting authority receives a notice under section 52F(8), 52G(2) or 52H(4) above it shall make substitute calculations in relation to the year in accordance with—

F342 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) sections 43 to 48 above F343 ....

(2) The substitute calculations shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

F344 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subsection (2)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(5) In making substitute calculations under section 44(1) or 45(3) above the authority 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.

F345 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of subsection (5) 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.

F346 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F346 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F346 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) References in this section to the amount stated in the notice are, in the case of a notice under section 52F(8) above, to the amount stated under section 52F(8)(a).

Textual Amendments

F342 S. 52J(1)(a) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 13(2)(a), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F343 Words in s. 52J(1)(b) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 13(2)(b), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F344 S. 52J(3) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 13(3), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F345 S. 52J(6) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 13(4), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F346 Ss. 52J(8)-(10) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 13(5), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

52K Failure to substitute. E+W

(1) This section applies if an authority which has received a notice under section 52F(8), 52G(2) or 52H(4) above fails to comply with section 52I or 52J above (as the case may be) before the end of—

F347 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the period of 21 days beginning with the day on which the authority receives the notice F348 ....

[F349 (2) In the case of a billing authority, the Welsh Ministers may direct the authority to comply with section 52I.

(2A) A direction under this section is enforceable, on the application of the Welsh Ministers, by a mandatory order.]

(3) In the case of a major precepting authority, any authority to which it has power to issue a precept shall have no power during the period of restriction to pay anything in respect of a precept issued by it for the year.

(4) For the purposes of this section the period of restriction is the period which—

(a) begins at the end of the period mentioned in subsection (1) above, and

(b) ends at the time (if any) when the authority complies with section F350 ... 52J above.

Textual Amendments

F347 S. 52K(1)(a) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 14(2)(a), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F348 Words in s. 52K(1)(b) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 14(2)(b), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F349 S. 52K(2)(2A) substituted for s. 52K(2) (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 14(3); S.I. 2011/2896, art. 2(i)

F350 Words in s. 52K(4)(b) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 14(4), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

Nomination E+W

52L Nomination. E+W

(1) This section applies if the [F351 Welsh Ministers nominate] an authority under section 52D(2)(b) above.

(2) [F352 They] shall notify the authority in writing of—

(a) the nomination;

(b) the set of principles determined for the authority under section 52B above;

(c) the category in which the authority falls (if [F353 they determine] categories under section 52B above);

(d) the amount which [F354 they] would have proposed as the target amount for the year under consideration if [F354 they] had designated the authority as regards that year under section 52D(2)(a) above.

(3) A nomination under section 52D(2)(b) above —

(a) is invalid unless subsection (2) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(4) After nominating all the authorities [F355 they intend] to nominate the [F356 Welsh Ministers] —

(a) shall decide, in the case of each authority nominated, whether to proceed under section 52M or under section 52N below in relation to it;

(b) may decide to proceed under different sections in relation to different authorities.

Textual Amendments

F351 Words in s. 52L(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 15(2); S.I. 2011/2896, art. 2(i)

F352 Word in s. 52L(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 15(3)(a); S.I. 2011/2896, art. 2(i)

F353 Words in s. 52L(2)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 15(3)(b); S.I. 2011/2896, art. 2(i)

F354 Word in s. 52L(2)(d) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 15(3)(c); S.I. 2011/2896, art. 2(i)

F355 Words in s. 52L(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 15(4)(a); S.I. 2011/2896, art. 2(i)

F356 Words in s. 52L(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 15(4)(b); S.I. 2011/2896, art. 2(i)

52M Designation after nomination. E+W

(1) This section applies if the [F357 Welsh Ministers] —

(a) [F358 nominate] an authority under section 52D(2)(b) above, and

(b) [F359 decide] to proceed under this section in relation to the authority.

(2) [F360 They] shall—

(a) designate the authority as regards the financial year immediately following the year under consideration;

(b) determine an amount which [F361 they propose] should be the maximum for the amount calculated by the authority as its budget requirement for the year as regards which the designation is made;

(c) determine the target amount for the year as regards which the designation is made, that is, the maximum amount which [F362 they propose] the authority could calculate as its budget requirement for the year without the amount calculated being excessive.

(3) In making the determinations under subsection (2) above [F363 they] shall take into account—

(a) the amount which [F364 they] would have proposed as the target amount for the year under consideration if [F364 they] had designated the authority as regards that year under section 52D(2)(a) above, and

(b) any information [F365 they think] is relevant.

(4) [F366 They] shall notify the authority in writing of—

(a) the designation;

(b) the amount determined under subsection (2)(b) above;

(c) the target amount determined under subsection (2)(c) above;

(d) any information taken into account under subsection (3)(b) above;

(e) the financial year as regards which [F367 they expect] the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year);

(f) the period within which the authority may inform the [F368 Welsh Ministers] that it challenges or accepts the amount stated under paragraph (b) above.

(5) A designation under this section—

(a) is invalid unless subsection (4) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(6) If an authority has been designated under this section as regards a financial year the [F369 Welsh Ministers] may not designate it under section 52D(2)(a) above as regards that year.

(7) If—

(a) an authority has been designated under this section as regards a financial year, and

(b) after the designation is made the authority makes calculations or substitute calculations in relation to the year,

the calculations (or substitute calculations) shall be invalid unless they are made in accordance with section 52T or 52U below (as the case may be).

(8) Before the end of the period notified under subsection (4)(f) above an authority may inform the [F370 Welsh Ministers] by notice in writing that—

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (4)(b) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (4)(b) above.

(9) The period notified under subsection (4)(f) above must be a period of at least 21 days beginning with the day the authority receives the notification under subsection (4) above.

Textual Amendments

F357 Words in s. 52M(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(2)(a); S.I. 2011/2896, art. 2(i)

F358 Word in s. 52M(1)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(2)(b); S.I. 2011/2896, art. 2(i)

F359 Word in s. 52M(1)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(2)(c); S.I. 2011/2896, art. 2(i)

F360 Word in s. 52M(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(3)(a); S.I. 2011/2896, art. 2(i)

F361 Words in s. 52M(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(3)(b); S.I. 2011/2896, art. 2(i)

F362 Words in s. 52M(2)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(3)(c); S.I. 2011/2896, art. 2(i)

F363 Word in s. 52M(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(4)(a); S.I. 2011/2896, art. 2(i)

F364 Word in s. 52M(3)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(4)(b); S.I. 2011/2896, art. 2(i)

F365 Words in s. 52M(3)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(4)(c); S.I. 2011/2896, art. 2(i)

F366 Word in s. 52M(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(5)(a); S.I. 2011/2896, art. 2(i)

F367 Words in s. 52M(4)(e) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(5)(b); S.I. 2011/2896, art. 2(i)

F368 Words in s. 52M(4)(f) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(5)(c); S.I. 2011/2896, art. 2(i)

F369 Words in s. 52M(6) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(6); S.I. 2011/2896, art. 2(i)

F370 Words in s. 52M(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 16(7); S.I. 2011/2896, art. 2(i)

52N No designation after nomination. E+W

(1) This section applies if the [F371 Welsh Ministers] —

(a) [F372 nominate] an authority under section 52D(2)(b) above, and

(b) [F373 decide] to proceed under this section in relation to the authority.

(2) [F374 They] shall determine an amount which [F375 they propose] should be the notional amount calculated by the authority as its budget requirement for the year under consideration.

(3) In making the determination [F376 they] shall take into account—

(a) the amount which [F377 they] would have proposed as the maximum for the amount calculated by the authority as its budget requirement for the year under consideration if [F377 they] had designated it as regards that year under section 52D(2)(a) above, and

(b) any information [F378 they think] is relevant.

(4) [F379 They] shall notify the authority in writing of—

(a) the amount determined under subsection (2) above;

(b) the amount mentioned in subsection (3)(a) above;

(c) any information taken into account under subsection (3)(b) above.

(5) Before the end of the period of 21 days beginning with the day it receives a notification under subsection (4) above an authority may inform the [F380 Welsh Ministers] by notice in writing that, for reasons stated in the notice, it believes the notional amount stated under subsection (4)(a) above should be such as the authority states in its notice.

(6) After the end of the period mentioned in subsection (5) above the [F381 Welsh Ministers] —

(a) shall, if [F382 they receive] a notice under subsection (5) above, reconsider [F383 their] determination under subsection (2) above (taking the notice into account);

(b) shall notify the authority in writing of the amount which is to be the notional amount calculated by the authority as its budget requirement for the year under consideration.

(7) A notification under subsection (6) above shall be treated as made at the beginning of the day on which the authority receives it.

(8) In applying this Chapter at any time after a notification is made under subsection (6) above of the amount which is to be the notional amount calculated by the authority as its budget requirement for a financial year, the amount calculated by the authority as its budget requirement for that year shall be taken to be the notional amount notified.

Textual Amendments

F371 Words in s. 52N(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(2)(a); S.I. 2011/2896, art. 2(i)

F372 Word in s. 52N(1)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(2)(b); S.I. 2011/2896, art. 2(i)

F373 Word in s. 52N(1)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(2)(c); S.I. 2011/2896, art. 2(i)

F374 Word in s. 52N(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(3)(a); S.I. 2011/2896, art. 2(i)

F375 Words in s. 52N(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(3)(b); S.I. 2011/2896, art. 2(i)

F376 Word in s. 52N(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(4)(a); S.I. 2011/2896, art. 2(i)

F377 Word in s. 52N(3)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(4)(b); S.I. 2011/2896, art. 2(i)

F378 Words in s. 52N(3)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(4)(c); S.I. 2011/2896, art. 2(i)

F379 Word in s. 52N(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(5); S.I. 2011/2896, art. 2(i)

F380 Words in s. 52N(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(6); S.I. 2011/2896, art. 2(i)

F381 Words in s. 52N(6) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(7)(a); S.I. 2011/2896, art. 2(i)

F382 Words in s. 52N(6)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(7)(b)(i); S.I. 2011/2896, art. 2(i)

F383 Word in s. 52N(6)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 17(7)(b)(ii); S.I. 2011/2896, art. 2(i)

Designation after previous designation E+W

52P Designation after previous designation. E+W

(1) This section applies if—

(a) the [F384 Welsh Ministers designate] an authority as regards a year under section 52D(2)(a) above or section 52M above or this section, and

(b) the amount calculated by the authority as its budget requirement for the year exceeds the target amount for the year.

(2) [F385 They] may designate the authority as regards the financial year immediately following the year mentioned in subsection (1) above, and if [F386 they do] so [F387 they] shall—

(a) determine an amount which [F388 they propose] should be the maximum for the amount calculated by the authority as its budget requirement for the year as regards which the designation is made;

(b) determine the target amount for the year as regards which the designation is made, that is, the maximum amount which [F389 they propose] the authority could calculate as its budget requirement for the year without the amount calculated being excessive.

(3) In making the determinations under subsection (2) above [F390 they] shall take into account—

(a) the amount calculated by the authority as its budget requirement for the year mentioned in subsection (1) above,

(b) the target amount for that year, and

(c) any information [F391 they think] is relevant.

(4) [F392 They] shall notify the authority in writing of—

(a) the designation;

(b) the amount determined under subsection (2)(a) above;

(c) the target amount determined under subsection (2)(b) above;

(d) any information taken into account under subsection (3)(c) above;

(e) the financial year as regards which [F393 they expect] the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year);

(f) the period within which the authority may inform the [F394 Welsh Ministers] that it challenges or accepts the amount stated under paragraph (b) above.

(5) A designation under this section—

(a) is invalid unless subsection (4) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(6) If an authority has been designated under this section as regards a financial year the [F395 Welsh Ministers] may not designate it under section 52D(2)(a) above as regards that year.

(7) If—

(a) an authority has been designated under this section as regards a financial year, and

(b) after the designation is made the authority makes calculations or substitute calculations in relation to the year,

the calculations (or substitute calculations) shall be invalid unless they are made in accordance with section 52T or 52U below (as the case may be).

(8) Before the end of the period notified under subsection (4)(f) above an authority may inform the [F396 Welsh Ministers] by notice in writing that—

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (4)(b) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (4)(b) above.

(9) The period notified under subsection (4)(f) above must be a period of at least 21 days beginning with the day the authority receives the notification under subsection (4) above.

(10) In applying subsections (1)(b) and (3)(a) above the [F397 Welsh Ministers] shall ignore any calculation for which another has been substituted at the time designation is proposed.

(11) References in this section to the target amount for the year mentioned in subsection (1) above are to the amount stated (or last stated) as the target amount for the year under section 52E or 52F, or under section 52M or 52Q, or under this section or section 52Q, as the case may be.

Textual Amendments

F384 Words in s. 52P(1)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(2); S.I. 2011/2896, art. 2(i)

F385 Word in s. 52P(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(3)(a)(i); S.I. 2011/2896, art. 2(i)

F386 Words in s. 52P(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(3)(a)(ii); S.I. 2011/2896, art. 2(i)

F387 Word in s. 52P(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(3)(a)(iii); S.I. 2011/2896, art. 2(i)

F388 Words in s. 52P(2)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(3)(b); S.I. 2011/2896, art. 2(i)

F389 Words in s. 52P(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(3)(c); S.I. 2011/2896, art. 2(i)

F390 Word in s. 52P(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(4)(a); S.I. 2011/2896, art. 2(i)

F391 Words in s. 52P(3)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(4)(b); S.I. 2011/2896, art. 2(i)

F392 Word in s. 52P(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(5)(a); S.I. 2011/2896, art. 2(i)

F393 Words in s. 52P(4)(e) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(5)(b); S.I. 2011/2896, art. 2(i)

F394 Words in s. 52P(4)(f) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(5)(c); S.I. 2011/2896, art. 2(i)

F395 Words in s. 52P(6) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(6); S.I. 2011/2896, art. 2(i)

F396 Words in s. 52P(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(7); S.I. 2011/2896, art. 2(i)

F397 Words in s. 52P(10) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 18(8); S.I. 2011/2896, art. 2(i)

Position after designation under section 52M or 52P E+W

52Q Challenge of maximum amount. E+W

(1) This section applies if—

(a) an authority designated under section 52M above informs the [F398 Welsh Ministers] by notice in writing under subsection (8)(a) of that section, or

(b) an authority designated under section 52P above informs the [F399 Welsh Ministers] by notice in writing under subsection (8)(a) of that section.

(2) After considering any information falling within subsection (3) below the [F400 Welsh Ministers] —

(a) shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed;

(b) may alter the target amount for the year.

(3) Information falling within this subsection is—

(a) information which is supplied by the authority and is of a kind and provided in a form specified by the [F401 Welsh Ministers] for the purposes of this section;

(b) any other information [F402 they think] is relevant.

(4) The following paragraphs apply for the purposes of subsection (2) above—

(a) if the authority has already calculated an amount as its budget requirement for the year, the amount stated under subsection (2)(a) above may not exceed the amount already calculated unless in the [F403 Welsh Ministers'] opinion the authority failed to comply with section 32 or 43 above (as the case may be) in making the calculation;

(b) subject to paragraph (a) above, the amount stated under subsection (2)(a) above may be the same as, or greater or smaller than, that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be);

(c) the [F404 Welsh Ministers] may alter the target amount for the year under subsection (2)(b) above only if the amount stated under subsection (2)(a) above is greater or smaller than that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be).

F405 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the [F406 National Assembly for Wales];

(b) may relate to two or more authorities.

(7) As soon as is reasonably practicable after an order under this section is made the [F407 Welsh Ministers] shall serve on the authority (or each authority) a notice stating—

(a) the amount stated in the case of the authority concerned in the order;

(b) the altered target amount for the year (if [F408 they alter] it in the case of the authority concerned).

(8) When [F409 they serve] a notice under subsection (7) above on a precepting authority the [F410 Welsh Ministers] shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

(9) In applying subsection (4)(a) above the [F411 Welsh Ministers] shall ignore any calculation for which another has been substituted at the time of designation.

Textual Amendments

F398 Words in s. 52Q(1)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(2); S.I. 2011/2896, art. 2(i)

F399 Words in s. 52Q(1)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(2); S.I. 2011/2896, art. 2(i)

F400 Words in s. 52Q(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(3); S.I. 2011/2896, art. 2(i)

F401 Words in s. 52Q(3)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(4)(a); S.I. 2011/2896, art. 2(i)

F402 Words in s. 52Q(3)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(4)(b); S.I. 2011/2896, art. 2(i)

F403 Words in s. 52Q(4)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(5)(a); S.I. 2011/2896, art. 2(i)

F404 Words in s. 52Q(4)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(5)(b); S.I. 2011/2896, art. 2(i)

F405 S. 52Q(5) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(6), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F406 Words in s. 52Q(6) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(7); S.I. 2011/2896, art. 2(i)

F407 Words in s. 52Q(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(8)(a); S.I. 2011/2896, art. 2(i)

F408 Words in s. 52Q(7)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(8)(b); S.I. 2011/2896, art. 2(i)

F409 Words in s. 52Q(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(9)(a); S.I. 2011/2896, art. 2(i)

F410 Words in s. 52Q(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(9)(b); S.I. 2011/2896, art. 2(i)

F411 Words in s. 52Q(9) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 19(10); S.I. 2011/2896, art. 2(i)

52R Acceptance of maximum amount. E+W

(1) This section applies if—

(a) an authority designated under section 52M above informs the [F412 Welsh Ministers] by notice in writing under subsection (8)(b) of that section, or

(b) an authority designated under section 52P above informs the [F413 Welsh Ministers] by notice in writing under subsection (8)(b) of that section.

(2) As soon as is reasonably practicable after [F414 they receive] the notice the [F415 Welsh Ministers] shall serve on the authority a notice stating the amount which the amount calculated by it as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be).

(3) When [F416 they serve] a notice under subsection (2) above on a precepting authority the [F417 Welsh Ministers] shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

Textual Amendments

F412 Words in s. 52R(1)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 20(2); S.I. 2011/2896, art. 2(i)

F413 Words in s. 52R(1)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 20(2); S.I. 2011/2896, art. 2(i)

F414 Words in s. 52R(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 20(3)(a); S.I. 2011/2896, art. 2(i)

F415 Words in s. 52R(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 20(3)(b); S.I. 2011/2896, art. 2(i)

F416 Words in s. 52R(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 20(4)(a); S.I. 2011/2896, art. 2(i)

F417 Words in s. 52R(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 20(4)(b); S.I. 2011/2896, art. 2(i)

52S No challenge or acceptance. E+W

(1) This section applies if—

(a) the period mentioned in section 52M(8) above ends without an authority designated under section 52M above informing the [F418 Welsh Ministers] by notice in writing under paragraph (a) or (b) of section 52M(8), or

(b) the period mentioned in section 52P(8) above ends without an authority designated under section 52P above informing the [F419 Welsh Ministers] by notice in writing under paragraph (a) or (b) of section 52P(8).

(2) As soon as is reasonably practicable after the period ends the [F420 Welsh Ministers] shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be).

(3) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the [F421 National Assembly for Wales] ;

(b) may relate to two or more authorities.

(4) As soon as is reasonably practicable after an order under this section is made the [F422 Welsh Ministers] shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority concerned in the order.

(5) When [F423 they serve] a notice under subsection (4) above on a precepting authority the [F424 Welsh Ministers] shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

Textual Amendments

F418 Words in s. 52S(1)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(2); S.I. 2011/2896, art. 2(i)

F419 Words in s. 52S(1)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(2); S.I. 2011/2896, art. 2(i)

F420 Words in s. 52S(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(3); S.I. 2011/2896, art. 2(i)

F421 Words in s. 52S(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(4); S.I. 2011/2896, art. 2(i)

F422 Words in s. 52S(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(5); S.I. 2011/2896, art. 2(i)

F423 Words in s. 52S(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(6)(a); S.I. 2011/2896, art. 2(i)

F424 Words in s. 52S(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 21(6)(b); S.I. 2011/2896, art. 2(i)

52T Duty of designated billing authority. E+W

(1) This section applies if a billing authority receives a notice under section 52Q(7), 52R(2) or 52S(4) above.

(2) If it has not made calculations in relation to the year in accordance with sections 32 to 36 above, in making such calculations it shall secure that the amount calculated by it as its budget requirement for the year does not exceed that stated in the notice.

(3) If it—

(a) has made calculations in relation to the year in accordance with sections 32 to 36 above, or

(b) has made substitute calculations in relation to the year in accordance with section 37 above,

it shall make substitute calculations in relation to the year in accordance with sections 32 to 36 above, ignoring section 32(10) above for this purpose.

(4) The substitute calculations shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

(5) Subsection (4)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(6) In making substitute calculations under section 33(1) or 34(3) above the authority must use any amount determined in the previous calculations for item P or T in section 33(1) or item TP in section 34(3).

(7) For the purposes of subsection (6) above the authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its [F425 council] fund in respect of additional grant, and

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

(8) References in this section to the amount stated in the notice are, in the case of a notice under section 52Q(7) above, to the amount stated under section 52Q(7)(a).

Textual Amendments

F425 Word in s. 52T(7)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 22; S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C154 S. 52T modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 7

52U Duty of designated precepting authority. E+W

(1) This section applies if a major precepting authority receives a notice under section 52Q(7), 52R(2) or 52S(4) above.

(2) If it has not made calculations in relation to the year in accordance with—

F426 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) sections 43 to 48 above F427 ...,

in making such calculations it shall secure that the amount calculated by it as its budget requirement for the year does not exceed that stated in the notice.

F428 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where the authority F429 ... has made—

(a) calculations in accordance with sections 43 to 48 above, or

(b) substitute calculations in accordance with section 49 above,

in relation to the year, it shall make substitute calculations in relation to the year in accordance with sections 43 to 48.

(5) The substitute calculations required by subsection F430 ... (4) shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

F431 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Subsection (5)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(8) In making substitute calculations under section 44(1) or 45(3) above the authority 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.

F432 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) For the purposes of subsection (8) 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.

F433 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F433 (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F433 (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(14) References in this section to the amount stated in the notice are, in the case of a notice under section 52Q(7) above, to the amount stated under section 52Q(7)(a).

Textual Amendments

F426 S. 52U(2)(a) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(2)(a), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F427 Words in s. 52U(2)(b) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(2)(b), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F428 S. 52U(3) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(3), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F429 Words in s. 52U(4) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(4), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F430 Words in s. 52U(5) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(5), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F431 S. 52U(6) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(6), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F432 S. 52U(9) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(7), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F433 Ss. 52U(11)-(13) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 23(8), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

52V Failure to make or substitute calculations. E+W

(1) This section applies if an authority which has received a notice under section 52Q(7), 52R(2) or 52S(4) above fails before the relevant date to make calculations or substitute calculations which comply with section 52T or 52U above (as the case may be).

(2) The relevant date is the following date falling in the financial year immediately preceding that as regards which the authority is designated—

(a) 11th March, in the case of a billing authority;

(b) 1st March, in the case of a major precepting authority.

[F434 (3) In the case of a billing authority, the Welsh Ministers may direct the authority to comply with section 52T.

(3A) A direction under this section is enforceable, on the application of the Welsh Ministers, by a mandatory order.]

(4) In the case of a major precepting authority, any authority to which it has power to issue a precept shall have no power during the period of restriction to pay anything in respect of a precept issued by it for the financial year as regards which the designation concerned was made.

(5) For the purposes of this section the period of restriction is the period which—

(a) begins with the relevant date, and

(b) ends at the time (if any) when the authority makes calculations or substitute calculations which comply with section F435 ... 52U above.

Textual Amendments

F434 S. 52V(3)(3A) substituted for s. 52V(3) (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 24(2); S.I. 2011/2896, art. 2(i)

F435 Words in s. 52V(5)(b) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 24(3), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

Supplemental E+W

52W Meaning of budget requirement. E+W

(1) Any reference in this Chapter to the amount calculated (or already calculated) by a major precepting authority F436 ... as its budget requirement for a financial year is a reference to the amount calculated by it in relation to the year under section 43(4) above.

F437 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Any reference in this Chapter to the amount calculated (or already calculated) by a billing authority as its budget requirement for a financial year is a reference to the amount calculated by it in relation to the year under section 32(4) above; but this is subject to section 52X below.

Textual Amendments

F436 Words in s. 52W(1) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 25(2), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F437 S. 52W(2) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 25(3), Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

52X Calculations to be net of precepts. E+W

(1) The amount referred to in section 52W(3) above shall be taken to be the amount calculated as there mentioned less the aggregate amount for the year of any precepts which were (or could be) taken into account by the authority in making the calculation under section 32(2) above and which were (or could be)—

(a) issued to it by local precepting authorities, or

(b) anticipated by it in pursuance of regulations under section 41 above.

(2) Subsection (3) below applies where this Chapter refers to any of the following—

(a) the amount which the [F438 Welsh Ministers propose] should be the maximum for the amount calculated by a billing authority as its budget requirement for a financial year;

(b) the maximum amount which [F439 they propose] a billing authority could calculate as its budget requirement for a financial year without the amount calculated being excessive;

(c) the amount which the amount calculated by a billing authority as its budget requirement for a financial year is not to exceed;

(d) an amount which [F440 they propose] should be, or an amount which is to be, the notional amount calculated by a billing authority as its budget requirement for a financial year;

(e) the financial year as regards which [F441 they expect] the amount calculated by a billing authority as its budget requirement for that year to be equal to or less than the target amount for that year.

(3) In such a case—

(a) a reference to the amount calculated is to the amount calculated without taking account of any precept which could be issued to the authority by a local precepting authority;

(b) a reference to the amount which an authority could calculate is to the amount which it could calculate without taking account of any such precept;

(c) a reference to the target amount is to the target amount calculated without taking account of any such precept.

(4) Subsection (1) above shall have effect subject to subsections (2) and (3) above.

(5) Subsection (1) above shall not apply for the purpose of construing section 52Y(1) below.

(6) The [F442 Welsh Ministers] may by order provide that any of the provisions of subsections (1) to (3) above shall not apply for such purposes as are specified in the order.

(7) A statutory instrument containing such an order shall be subject to annulment in pursuance of a resolution of the [F443 National Assembly for Wales] .

Textual Amendments

F438 Words in s. 52X(2)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 26(2)(a); S.I. 2011/2896, art. 2(i)

F439 Words in s. 52X(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 26(2)(b); S.I. 2011/2896, art. 2(i)

F440 Words in s. 52X(2)(d) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 26(2)(c); S.I. 2011/2896, art. 2(i)

F441 Words in s. 52X(2)(e) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 26(2)(d); S.I. 2011/2896, art. 2(i)

F442 Words in s. 52X(6) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 26(3); S.I. 2011/2896, art. 2(i)

F443 Words in s. 52X(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 26(4); S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C155 S. 52X(1) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 6

C156 S. 52X(1) modified (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(c)

C157 S. 52X(1) modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(3)(c)

C158 S. 52X(1) applied (with modifications) (W.) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Monmouthshire (Communities) Order 2021 (S.I. 2021/1227), art. 251(4)

C159 S. 52X(1)(b) modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(3)(b) (with reg. 1(2))

52Y Information for purposes of Chapter IVA. E+W

(1) An authority shall notify the [F444 Welsh Ministers] in writing of any amount calculated by it as its budget requirement for a financial year, whether originally or by way of substitute.

(2) A billing authority shall also notify the [F445 Welsh Ministers] in writing of the aggregate amount for any financial year of any precepts which were taken into account by it in making a calculation in relation to the year under section 32(2) above and which were—

(a) issued to it by local precepting authorities, or

(b) anticipated by it in pursuance of regulations under section 41 above.

(3) A notification under subsection (1) or (2) above must be given before the end of the period of seven days beginning with the day on which the calculation was made.

(4) The [F446 Welsh Ministers] may serve on an authority a notice requiring it to supply to [F447 them] such other information as is specified in the notice and required by [F447 them] for the purpose of deciding whether to exercise [F448 their] powers, and how to perform [F448 their] functions, under this Chapter.

(5) The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner and at such time as the [F449 Welsh Ministers specify] in the notice.

(6) An authority may be required under subsection (4) above to supply information at the same time as it gives a notification under subsection (1) or (2) above or at some other time.

(7) If an authority fails to comply with subsection (1) or (2) above, or with subsection (5) above, the [F450 Welsh Ministers] may decide whether to exercise [F451 their] powers, and how to perform [F451 their] functions, under this Chapter on the basis of such assumptions and estimates as [F452 they think] fit.

(8) In deciding whether to exercise [F453 their] powers, and how to perform [F453 their] functions, under this Chapter the [F454 Welsh Ministers] may also take into account any other information available to [F455 them] , whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.]

Textual Amendments

F444 Words in s. 52Y(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(2); S.I. 2011/2896, art. 2(i)

F445 Words in s. 52Y(2) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(3); S.I. 2011/2896, art. 2(i)

F446 Words in s. 52Y(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(4)(a); S.I. 2011/2896, art. 2(i)

F447 Word in s. 52Y(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(4)(b); S.I. 2011/2896, art. 2(i)

F448 Word in s. 52Y(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(4)(c); S.I. 2011/2896, art. 2(i)

F449 Words in s. 52Y(5) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(5); S.I. 2011/2896, art. 2(i)

F450 Words in s. 52Y(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(6)(a); S.I. 2011/2896, art. 2(i)

F451 Word in s. 52Y(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(6)(b); S.I. 2011/2896, art. 2(i)

F452 Words in s. 52Y(7) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(6)(c); S.I. 2011/2896, art. 2(i)

F453 Word in s. 52Y(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(7)(a); S.I. 2011/2896, art. 2(i)

F454 Words in s. 52Y(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(7)(b); S.I. 2011/2896, art. 2(i)

F455 Word in s. 52Y(8) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 27(7)(c); S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C160 S. 52Y(2) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 6

C161 S. 52Y(2) modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(3)(b) (with reg. 1(2))

C162 S. 52Y(2) modified (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(c)

C163 S. 52Y(2) modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(3)(c)

F456 52Z Separate administration in England and Wales. E+W

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

Textual Amendments

F456 S. 52Z repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 28, Sch. 25 Pt. 12; S.I. 2011/2896, art. 2(i)

F457 Chapter V E+W

Textual Amendments

F457 Pt. I Ch. V (ss. 53-64) repealed (27.7.1999 with application in relation to the limitation of council tax and precepts as regards the financial year beginning with 1.4.2000 and subsequent financial years) by 1999 c. 27, ss. 30, 34, Sch. 1 para. 5, Sch. 2(2); and s. 54(4) in so far as still in force is expressed to be modified (W.) (2.5.2002) by S.I. 2002/1129, arts. 1(2)(3), 5(3)(c)(6) and (W.) (1.4.2008) by S.I. 2008/584, arts. 1(2)(3), 20(3)(c)(6)

Preliminary E+W

F457 53 Authorities subject to designation. E+W

Designation E+W

F457 54 Power to designate authorities. E+W

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

F457 55 Special transitional provisions. E+W

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

F457 56 Designation of authorities. E+W

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

Maximum amounts E+W

F457 57 Challenge of maximum amount. E+W

F457 58 Acceptance of maximum amount. E+W

F457 59 No challenge or acceptance. E+W

Substitute calculations E+W

F457 60 Duty of designated billing authority. E+W

F457 61 Duty of designated precepting authority. E+W

F457 62 Failure to substitute. E+W

Supplemental E+W

F457 63 Separate administration in England and Wales. E+W

F457 64 Information for purposes of Chapter V. E+W

Chapter VI E+W Miscellaneous and Supplemental

Modifications etc. (not altering text)

C164 Pt. 1 Ch. 6 modified by S.I. 2008/3022, reg. 15A, Sch. 3 (as inserted (25.1.2012) by The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 (S.I. 2012/20), regs. 1(2), 7, 11, Sch. 2) (as amended (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 10, 12)

65 Duty to consult ratepayers. E+W

(1) A relevant authority shall consult under this section persons or bodies appearing to it to be representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area.

(2) Consultations must be made as to each financial year, and must be about the authority’s proposals for expenditure (including capital expenditure) in that financial year; and the Secretary of State may by regulations prescribe matters which are to be treated as expenditure for this purpose.

(3) In this section “relevant authority” means a billing authority or a major precepting authority[F458 , apart from a police and crime commissioner] [F459 or a fire and rescue authority created by an order under section 4A of the Fire and Rescue Services Act 2004.] F460 . . ..

(4) The duty to consult as to a financial year shall be performed—

(a) where the authority is a billing authority, before it makes calculations (otherwise than by way of substitute) in relation to the financial year under [F461 section 31A above or] section 32 above;

(b) where the authority is a precepting authority, before it issues the first precept to be issued by it for the financial year.

(5) In performing the duty to consult, an authority shall have regard to any guidance issued by the Secretary of State concerning—

(a) persons or bodies to be regarded for the purposes of this section as representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area; and

(b) the timing and manner of consultations under this section.

(6) An authority shall make available to persons or bodies it proposes to consult under this section such information as may be prescribed and is in its possession or control; and it shall do so in such form and manner, and at such time, as may be prescribed.

Textual Amendments

F458 Words in s. 65(3) inserted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), ss. 26(3), 157(1); S.I. 2012/2892, art. 2(a)

F459 Words in s. 65(3) inserted (31.1.2017 for specified purposes, 3.4.2017 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 1 para. 71(3); S.I. 2017/399, reg. 2, Sch. para. 38

F460 Words in s. 65(3) repealed (1.1.2001) by 1999 c. 29, s. 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 2000/3379, art. 2 (with art. 3)

F461 Words in s. 65(4)(a) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 28; S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C165 S. 65 amended (28.11.1994) by S.I. 1994/2825, reg. 50

C166 S. 65 modified (12.1.2000temp.from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 4

66 Judicial review. E+W

(1) The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.

(2) The matters are—

(a) the specification of a class of “exempt dwelling" in an order of the Secretary of State under section 4(2) above;

(b) a determination made under section 8(2)[F462 , 11A][F463 , 11B][F464 , 12, 12A or 12B] above;

[F465 (ba) a council tax reduction scheme, or any revision of such a scheme;]

(c) a calculation made in accordance with any of sections [F466 31A] to 37 or section [F467 52ZF,] [F468 52I or 52T] or any of sections [F469 42A] to 51 or section [F470 52ZJ,] [F468 52J or 52U] above, whether originally or by way of substitute;

[F471 (cc) a calculation made in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

(cd) a substitute calculation made in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;]

(d) the setting under Chapter III of this Part of an amount of council tax for a financial year, whether originally or by way of substitute; and

(e) a precept issued under Chapter IV of this Part, whether originally or by way of substitute.

(3) If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2) [F472 (b) or (c) to (e)] above, it shall quash the determination, calculation, setting or precept (as the case may be).

Textual Amendments

F462 Words in s. 66(2)(b) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 49(a)

F463 Word in s. 66(2)(b) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(6)

F464 Words in s. 66(2)(b) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(5); S.I. 2015/2046, art. 2

F465 S. 66(2)(ba) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 5(2)

F466 Word in s. 66(2)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 29(a); S.I. 2011/2896, art. 2(i)

F467 Word in s. 66(2)(c) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 29(a); S.I. 2011/2896, art. 2(i)

F468 Words in S. 66(2)(c) substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II para. 6

F469 Word in s. 66(2)(c) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 29(b); S.I. 2011/2896, art. 2(i)

F470 Word in s. 66(2)(c) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 29(b); S.I. 2011/2896, art. 2(i)

F471 S. 66(2)(cc)(cd) inserted (12.1.2000) by 1999 c. 29, s. 107 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F472 Words in s. 66(3) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 5(3)

Modifications etc. (not altering text)

C167 S. 66 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 8

67 Functions to be discharged only by authority. E+W

(1) [F473 Subject to subsections (2A) to (3A) below,] each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority.

(2) The functions are—

(a) making a determination under section 8(2)[F474 , 11A][F475 , 11B] [F476 , 12, 12A or 12B] above;

[F477 (aa) making or revising a council tax reduction scheme under section 13A(2);]

(b) making a calculation in accordance with any of sections [F478 31A] to 37 or section [F479 52ZF,] [F480 52I or 52T] or any of sections [F481 42A] to 51 or section [F482 52ZJ,] [F480 52J or 52U] above, whether originally or by way of substitute;

[F483 (bb) making a calculation in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

(bc) making a substitute calculation in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;]

(c) setting an amount of council tax for a financial year under Chapter III of this Part, whether originally or by way of substitute; and

(d) issuing a precept under Chapter IV of this Part, whether originally or by way of substitute.

[F484 (2A) Subsection (1) does not apply to the following functions—

[F485 (za) the determination of an amount for item T in section 31B(1) above;]

(a) the determination of an amount for item T in section 33(1) above;

(b) the determination of an amount for item TP in section 34(3) above;

[F486 (ba) the determination of an amount for item T in section 42B(1) above;]

(c) the determination of an amount for item T in section 44(1) above;

(d) the determination of an amount for item TP in section 45(3) above;

(e) the determination of an amount for item TP in section 48(3) or (4) above;

(f) the determination of an amount for item T in section 88(2) of the Greater London Authority Act 1999 (c. 29);

(g) the determination of an amount for item TP2 in section 89(4) of that Act;

(h) the determination of an amount required for determining an amount for the item mentioned in paragraph (c), (d), (f) or (g) above.]

(3) [F487 Subject to subsection (3B) below,] the functions of an authority mentioned in subsection [F488 (2)(ba) or (c)] above may, if the authority so directs, be exercised by a committee of the authority appointed by it for that purpose; and as respects a committee so appointed—

(a) the number of members and their term of office shall be fixed by the authority; and

(b) each member shall be a member of the authority.

[F489 (3A) In the case of the Greater London Authority, the functions mentioned in subsection (2) above shall be discharged on behalf of the Authority in accordance with the provisions of the Greater London Authority Act 1999 but only by the Mayor of London, the London Assembly or the Mayor and Assembly acting jointly.

(3B) Subsection (3) above does not apply in relation to the Greater London Authority, but where Schedule 6 to the Greater London Authority Act 1999 makes provision enabling a function to be discharged by a committee or other representatives of the London Assembly, the function may be discharged by such a committee or representatives in accordance with the provisions of that Schedule.]

(4) Part VA (access to meetings and documents of certain authorities, committees and sub-committees) of the M11 Local Government Act 1972 shall apply in relation to a committee appointed under subsection (3) above as it applies in relation to a committee appointed under section 102 of that Act.

Textual Amendments

F473 Words in s. 67(1) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 84(2)

F474 Words in s. 67(2)(a) inserted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 50(a)

F475 Word in s. 67(2)(a) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(7)

F476 Words in s. 67(2)(a) substituted (16.12.2015 for specified purposes, 1.4.2016 in so far as not already in force) by Housing (Wales) Act 2014 (anaw 7), s. 145(3), Sch. 3 para. 29(6); S.I. 2015/2046, art. 2

F477 S. 67(2)(aa) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 6

F478 Word in s. 67(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 30(2)(a); S.I. 2011/2896, art. 2(i)

F479 Word in s. 67(2)(b) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 30(a); S.I. 2011/2896, art. 2(i)

F480 Words in s. 67(2)(b) substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act.) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II para. 7

F481 Word in s. 67(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 30(2)(b); S.I. 2011/2896, art. 2(i)

F482 Word in s. 67(2)(b) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 6 para. 30(b); S.I. 2011/2896, art. 2(i)

F483 S. 67(2)(bb)(bc) inserted (3.7.2000) by 1999 c. 29, s. 108(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F484 S. 67(2A) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 84(3)

F485 S. 67(2A)(za) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 30(3)(a); S.I. 2011/2896, art. 2(i)

F486 S. 67(2A)(ba) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 30(3)(b); S.I. 2011/2896, art. 2(i)

F487 Words in s. 67(3) inserted (3.7.2000) by 1999 c. 29, s. 108(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F488 Words in s. 67(3) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 30(4); S.I. 2011/2896, art. 2(i)

F489 S. 67(3A)(3B) inserted (3.7.2000) by 1999 c. 29, s. 108(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Modifications etc. (not altering text)

C168 S. 67 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 9

Marginal Citations

M11 1972 c. 70.

68 Information required by Secretary of State. E+W

(1) Subsection (2) below applies where—

(a) the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice;

(b) the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part [F490 or Part III of the Greater London Authority Act 1999]; and

(c) the information is not personal information.

(2) The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3) If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Part [F491 or Part III of the Greater London Authority Act 1999].

(4) In deciding whether to exercise his powers, and how to perform his functions, under this Part the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this Part or any other enactment.

(5) In this section—

• “relevant authority” means [F492 (a)] a billing authority or a precepting authority [F493 or;

  (b)

  a functional body, within the meaning of the Greater London Authority Act 1999) (see section 424(1) of that Act);]

• “relevant officer” means a proper officer (within the meaning of the M12 Local Government Act 1972) of such an authority.

(6) For the purposes of this section personal information—

(a) is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the authority or officer concerned; and

(b) includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Textual Amendments

F490 Words in s. 68(1)(b) inserted (3.7.2000) by 1999 c. 29, s. 109(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F491 Words in s. 68(3) inserted (3.7.2000) by 1999 c. 29, s. 109(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F492 Words in s. 68(5) inserted (3.7.2000) by 1999 c. 29, s. 109(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F493 Words in s. 68(5) inserted (3.7.2000) by 1999 c. 29, s. 109(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Marginal Citations

M12 1972 c. 70.

69 Interpretation etc. of Part I. E+W

(1) In this Part, unless the context otherwise requires—

• “additional grant” has the meaning given by section [F494 86A(2)] of the 1988 Act;

• “billing authority” has the meaning given by section 1(2) above;

• “the City” means the City of London;

• “the Common Council” means the Common Council of the City;

• “dwelling” has the meaning given by section 3 above;

• “financial year”, except in references to earlier or preceding financial years, does not include the financial year beginning in 1992 or earlier financial years;

• “levy” means a levy under regulations made under section 74 of the 1988 Act;

• “listing officer” shall be construed in accordance with section 20 above;

• “local precepting authority” has the meaning given by section 39(2) above;

• “major precepting authority” has the meaning given by section 39(1) above;

• “owner” has the meaning given by section 6(5) above;

• “particulars delivered document” means any document which, having been (whether before or after the passing of this Act)—

  (a)

  produced to the Commissioners of Inland Revenue in pursuance of section 28 of the M13 Finance Act 1931; or

  (b)

  furnished to them in pursuance of Schedule 2 to that Act,

  is for the time being in their possession or under their control;

• “precepting authority” means a major precepting authority or a local precepting authority;

• “redistributed non-domestic rates” means any sums payable by the [F495 Welsh Ministers] under paragraph 12 or 15 of Schedule 8 to the 1988 Act;

• “resident” has the meaning given by section 6(5) above;

• F496 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “special levy” means a special levy under regulations made under section 75 of the 1988 Act;

• [F497 “valuation tribunal” means—

  (a)

  in relation to England: the Valuation Tribunal for England;

  (b)

  in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11 to the 1988 Act.]

(2) In this Part—

(a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 5(6) above;

(b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year; and

(c) any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

F498 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of this Part the Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.

(4) No provision of this Part which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a provision of this Part; and references in this subsection to this Part include references to instruments made under it.

Textual Amendments

F494 Word in s. 69(1) substituted (with effect in accordance with s. 3(13) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 3(8)

F495 Words in s. 69(1) substituted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(6)

F496 S. 69(1): definition repealed (27.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1)(2), 128, Sch. 7 para. 51(2), Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4) Sch. 1 Pt. 1

F497 Words in s. 69(1) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 7(2); S.I. 2008/3110, art. 6(d)(i)

F498 S. 69(2A) repealed (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 31, Sch. 25 Pt. 13; S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C169 S. 69 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 10

C170 S. 69(1) modified (12.1.2000 temp. from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

Marginal Citations

M13 1931 c. 28.