Local Government Finance Act 1988

1. Introductory Text

2. Part I

   1. Charges

      1. 1. The charges.

      2. 2. Persons subject to personal community charge.

      3. 3. Persons subject to standard community charge.

      4. 4. Section 3: interpretation.

      5. 5. Persons subject to collective community charge.

   2. Registers

      1. 6. Community charges register.

   3. Charges and registers: miscellaneous

      1. 7. Persons subject to charges: miscellaneous.

      2. 8. Registers: miscellaneous.

   4. Collective community charge contributions

      1. 9. Liability to contribute.

      2. 10. Contributions: interpretation of formula.

      3. 11. Contributions: further provisions.

   5. Liability to pay in respect of charges

      1. 12. Personal community charge.

      2. 13. Relief for students.

      3. 13A. Reduced liability.

      4. 14. Standard community charge.

      5. 15. Collective community charge.

      6. 16. Joint and several liability: spouses.

      7. 17. Joint and several liability: management arrangements.

      8. 18. Discharge of liability.

   6. Miscellaneous

      1. 19. Co-owners.

      2. 20. Contributions in aid.

      3. 21. Standard community charge: special cases.

      4. 22. Administration and penalties.

      5. 23. Appeals.

      6. 24. Appeals: preliminary steps.

      7. 25. Death.

      8. 26. Community charges registration officer.

      9. 26A. Registration officer: information.

      10. 27. Default powers as to registers.

      11. 28. Default powers as to resources.

      12. 29. Rights of electoral registration officers.

   7. General

      1. 30. Students.

      2. 31. Interpretation.

3. Part II

   1. Charges

      1. 32. Amount for personal community charges.

      2. 33. Setting of different amounts.

      3. 34. Power to set substituted amounts.

      4. 35. Duty to set substituted amounts.

      5. 35A. Section 35: interpretation.

      6. 35B. Substitutions: maximum amounts.

      7. 35C. Multiple substitutions.

      8. 36. Substituted amounts: supplementary.

      9. 37. Power to anticipate precept.

      10. 38. Anticipated precepts: supplementary.

      11. 39. Information.

   2. Multipliers

      1. 40. Standard community charge multipliers.

4. Part III Non-Domestic Rating

   1. Local rating

      1. 41. Local rating lists :England.

      2. 41ZA. Local rating lists: Wales

      3. 41A. Local non-domestic rating lists for Welsh billing authorities.

      4. 42. Contents of local lists.

      5. 42A. Rural settlement list.

      6. 42B. Preparation and maintenance of lists.

      7. 43. Occupied hereditaments liability and reliefs.

      8. 44. Occupied hereditaments: supplementary.

      9. 44A. Partly occupied hereditaments.

      10. 45. Unoccupied hereditaments: liability and reliefs.

      11. 45A. Unoccupied hereditaments: zero-rating

      12. 46. Unoccupied hereditaments: supplementary.

      13. 46A. Unoccupied hereditaments: new buildings.

      14. 47. Discretionary relief.

      15. 48. Discretionary relief: supplementary.

      16. 48A. Discretionary relief: functions of Mayoral development corporations

      17. 49. Reduction or remission of liability.

      18. 49A. Cancellation of backdated liabilities for days in years 2005 to 2010

      19. 50. Joint owners or occupiers.

      20. 51. Exemption.

   2. Central rating

      1. 52. Central rating lists for England.

      2. 52ZA. Central rating lists for Wales

      3. 53. Contents of central lists.

      4. 54. Central rating: liability and reliefs.

      5. 54ZA. Relief for telecommunications infrastructure

   3. General

      1. 54A. Postponement of compilation of Welsh lists for 2015 onwards

      2. 54AB. Power to amend revaluation year: Wales

      3. 55. Alteration of lists.

      4. 56. Valuation and multipliers.

      5. 57. Special provision for 1990-95.

      6. 57A. Transitional provision for 2005 onwards: England

      7. 58. Special provision for 1995 onwards.

      8. 59. Contributions in aid.

      9. 59A. Local retention of non-domestic rates

      10. 60. Pooling.

      11. 61. Valuation officers.

      12. 62. Administration.

      13. 62A. Recovery by taking control of goods

      14. 63. Death.

      15. 63A. Disclosure of Revenue and Customs information

      16. 63B. Restrictions on onward disclosure of Revenue and Customs information

      17. 63C. Freedom of information

      18. 63D. Disclosure of valuation information to Northern Ireland rating officials

   4. Anti-avoidance: Wales

      1. 63F. Artificial non-domestic rating avoidance arrangements: introduction

      2. 63G. Meaning of “advantage”

      3. 63H. Meaning of “artificial”

      4. 63I. Liability to non-domestic rating: local lists

      5. 63J. Liability to non-domestic rating: central lists

      6. 63K. Liability to non-domestic rating: notification

      7. 63L. Appeals to valuation tribunal

      8. 63M. Penalties

   5. Interpretation

      1. 64. Hereditaments.

      2. 65. Owners and occupiers.

      3. 65A. Crown property.

      4. 66. Domestic property.

      5. 66A. Unoccupied hereditaments: change of state of property to be disregarded

      6. 67. Interpretation: other provisions.

5. Part IV Precepts and Levies

   1. Precepts

      1. 68. Precepts to be issued.

      2. 69. Precepted authorities.

      3. 70. General and special expenses.

      4. 71. Substituted precepts.

      5. 72. Statement as to payment of precept.

      6. 73. Information.

      7. 74. Levies.

      8. 74A. Levies: information.

      9. 75. Special levies.

      10. 75A. Special levies: information.

6. Part V Grants

   1. Chapter 1 General

      1. 76. Interpretation.

   2. Introduction

      1. 77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   3. Chapter 2 Revenue support grant: England

      1. Introductory

         1. 77A. Application of Chapter 2

      2. Revenue support grant

         1. 78. Revenue support grant.

         2. 78A. Requirement to specify determination in local government finance report.

         3. 79. Effect of report’s approval.

         4. 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

         5. 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

         6. 82. Calculation of sums payable.

         7. 83. Payment of sums.

         8. 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. Revenue support grant: amending reports

         1. 84A. Amending reports.

         2. 84B. Calculation of sums payable under amending reports.

         3. 84C. Payment of sums under amending reports.

   4. Chapter 3 Revenue Support Grant: Wales

      1. 84D. Application of Chapter 3

      2. 84E. Revenue support grant: Wales

      3. 84F. Determination of grant

      4. 84G. Local government finance reports

      5. 84H. Effect of report’s approval

      6. 84J. calculation of grant payable to receiving authorities

      7. 84K. Payment of grant to receiving authorities

      8. 84L. Amending reports

      9. 84M. Recalculation of grant following amending report

      10. 84N. Payment of grant following amending report

      11. 84P. Information deadlines

   5. Chapter 4 Other grants

      1. 84Q. Application of this Chapter etc

      2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

         1. 85. Additional grant.

         2. 86. Effect of report’s approval.

      3. Additional grant: Wales

         1. 86A. Additional grant: Wales

         2. 86B. Effect of additional grant report’s approval: Wales

      4. Transport grants

         1. 87. Transport grants.

         2. 88. Transport grants: supplementary.

      5. Other grants

         1. 88A. Council tax grants.

         2. 88B. Special grants.

         3. 88C. Special grants: Wales

7. Part VI Funds

   1. Funds

      1. 89. Collection funds.

      2. 89A. Principal councils in Wales.

      3. 90. Payments to and from collection funds.

      4. 91. General funds.

      5. 92. General funds: supplementary.

      6. 93. The City fund.

      7. 94. The City: further provisions.

   2. Calculations

      1. 95. Calculations to be made by authorities.

      2. 96. Substitute calculations.

   3. Transfers between funds

      1. 97. Principal transfers between funds.

      2. 98. Other transfers between funds.

   4. Regulations about funds

      1. 99. Regulations about funds.

8. Part VII

   1. 100. Power to designate authorities.

   2. 101. Restriction on power to designate.

   3. 102. Designation of authorities.

   4. 103. Transitional years: special provisions.

   5. 104. Challenge of maximum amount.

   6. 105. Acceptance of maximum amount.

   7. 106. No challenge or acceptance.

   8. 107. Substituted calculations and precepts.

   9. 108. Failure to substitute.

   10. 109. Other financial requirements.

   11. 110. Information.

9. Part VIII Financial Administration

   1. 111. Interpretation.

   2. 112. Financial administration as to certain authorities.

   3. 113. Qualifications of responsible officer.

   4. 114. Functions of responsible officer as regards reports.

   5. 114A. Functions of responsible officer as regards reports—local authorities operating executive arrangements

   6. 115. Authority’s duties as regards reports.

   7. 115A. Duties of Mayor of London and London Assembly as regards reports.

   8. 115B. Duties of executive as regards reports

   9. 116. Information about consideration of reports etc.

10. Part IX Existing Rates, Precepts and Grants

    1. 117. Rates and precepts: abolition.

    2. 118. Rates: power to abolish or modify.

    3. 119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 120. Refund of overpayments.

    5. 121. Valuation according to tone of list.

    6. 122. Rating of statutory water undertakings.

    7. 123. Rating amendments: miscellaneous.

    8. 124. Rate support grant: abolition.

    9. 125. Transport grants: abolition.

    10. 126. Variation of multipliers in supplementary reports.

    11. 127. London Regional Transport grants: amendment.

11. Part X Scotland

    1. 128. Levying of rates.

    2. 129. Exemption from personal charge.

12. Part XI Miscellaneous and General

    1. 130—132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Other miscellaneous provisions

       1. 133. Community charges: cross-border information.

       2. 134. Duty to consult ratepayers.

       3. 135. Social security.

       4. 136. Tribunals.

       5. 137. Amendments.

    3. General

       1. 138. Judicial review.

       2. 139. Functions to be discharged only by authority.

       3. 139A. Information.

       4. 140. Separate administration in England and Wales.

       5. 141. Payments to and from authorities.

       6. 141A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       7. 141B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       8. 142. Saving for remedies.

       9. 143. Orders and regulations.

       10. 143A. Orders and regulations of the Welsh Ministers

       11. 144. Interpretation: authorities.

       12. 145. Interpretation: financial years etc.

       13. 145A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       14. 146. Interpretation: other provisions.

       15. 147. Power to make supplementary provision.

       16. 148. Finance.

       17. 149. Repeals.

       18. 150. Commencement: Scotland.

       19. 151. Extent.

       20. 152. Citation.

13. SCHEDULES

    1. SCHEDULE 1

       1. Persons in detention

          1. 1.

       2. Visiting forces

          1. 2.

       3. International headquarters and defence organisations

          1. 3.

       4. The severely mentally impaired

          1. 4.

       5. Children

          1. 5.

       6. Students

          1. 6.

          2. 6A.

       7. Members of religious communities

          1. 7.

       8. Hospital patients

          1. 8.

       9. Patients in homes

          1. 9.

       10. Care workers

           1. 10.

       11. Residents of certain Crown buildings

           1. 11.

       12. Residents of certain other dwellings

           1. 12.

           2. 13.

       13. Persons without fixed abodes

           1. 14.

    2. SCHEDULE 2

       1. Introduction

          1. 1.

       2. Charges

          1. 2.

          2. 3.

       3. Contributions

          1. 4.

       4. Discounts

          1. 5.

          2. 5A.

       5. Information

          1. 6.

          2. 7.

          3. 8.

          4. 9.

          5. 9A.

          6. 10.

          7. 11.

          8. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          9. 13.

          10. 13A.

          11. 14.

          12. 15.

       6. Inspection etc.

          1. 16.

          2. 17.

          3. 18.

       7. Miscellaneous

          1. 19.

          2. 20.

          3. 21.

    3. SCHEDULE 3

       1. Imposition by authority

          1. 1.

       2. Imposition by registration officer

          1. 2.

       3. General

          1. 3.

          2. 3A.

          3. 4.

          4. 5.

          5. 6.

    4. SCHEDULE 4

       1. Part I Introduction

          1. 1.

       2. Part II Charges: Sole Liability

          1. Preliminary

             1. 2.

          2. Liability orders

             1. 3.

          3. Information

             1. 4.

          4. Attachment of earnings

             1. 5.

          5. Deductions from income support

             1. 6.

          6. Distress

             1. 7.

          7. Commitment to prison

             1. 8.

          8. Bankruptcy

             1. 9.

          9. Winding up

             1. 10.

          10. Charging orders

              1. 11.

          11. Relationship between remedies

              1. 12.

          12. Magistrates and justices

              1. 13.

       3. Part III Charges: Joint and Several Liability

          1. 14.

          2. 15.

       4. Part VIA Co-owners

          1. 21A.

          2. 21B.

       5. Part IV Contributions

          1. 16.

          2. 17.

       6. Part V Discount Adjustments

          1. 18.

          2. 19.

       7. Part VI Repayments

          1. 20.

          2. 21.

       8. Part VII Penalties

          1. 22.

          2. 23.

       9. Part VIII General

          1. Exclusion of certain matters

             1. 24.

          2. Costs

             1. 25.

          3. Termination of proceedings

             1. 26.

          4. Offences

             1. 27.

          5. Other enactments

             1. 28.

    5. SCHEDULE 4ZA

       Occupied hereditaments: chargeable amount

       1. PART 1 Chargeable amount before any reliefs

          1. 1. Subject to the following provisions of this Schedule, the chargeable...

       2. PART 2 Partial reliefs

          1. 2. Charitable rate relief

          2. 3. Improvement rate relief

          3. 4. Small business rate relief

       3. PART 3 Full reliefs

          1. 5. Introduction

          2. 6. Heat networks rate relief

          3. 7. Public lavatories rate relief

          4. 8. Rural rate relief

       4. PART 3A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

          1. 8A. Power to confer additional partial reliefs

          2. 8B. Power to confer additional full reliefs

          3. 8C. Power to vary or withdraw reliefs

       5. PART 4 Cases where more than one relief applies

          1. 9. In relation to any hereditament in respect of which the...

          2. 9A. The Welsh Ministers may by regulations amend paragraph 9 for...

       6. PART 5 Interpretation

          1. 10. (1) This paragraph applies for the purposes of this Schedule....

          2. 11. For the purposes of this Schedule, “the appropriate national authority”...

    6. SCHEDULE 4ZB

       Unoccupied hereditaments: chargeable amount

       1. PART 1 Chargeable amount before any reliefs

          1. 1. (1) Subject to the following provisions of this Schedule, the...

       2. PART 2 Full relief

          1. 2. Charitable rate relief

       3. PART 2A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

          1. 2A. Power to confer partial reliefs: Wales

          2. 2B. Power to confer additional full reliefs

          3. 2C. Power to vary or withdraw reliefs

       4. PART 2B CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES

          1. 2D. (1) In relation to a hereditament in respect of which...

          2. 2E. The Welsh Ministers may by regulations amend paragraph 2D for...

       5. PART 3 Interpretation

          1. 3. (1) This paragraph applies for the purposes of this Schedule....

          2. 4. For the purposes of this Schedule, “the appropriate national authority”...

    7. SCHEDULE 4A

       Non-Domestic Rating: New Buildings (Completion Days)

       1. Completion notices

          1. 1. (1) If it comes to the notice of a billing...

          2. 2. (1) A completion notice shall specify the building to which...

       2. Determination of completion day

          1. 3. (1) If the person on whom a completion notice is...

          2. 4. (1) A person on whom a completion notice is served...

          3. 5. Where a completion notice is not withdrawn and no appeal...

       3. Position pending appeal

          1. 6. (1) Where an appeal under paragraph 4 above is brought...

       4. Duty to inform valuation officer

          1. 7. (1) A billing authority shall supply to the valuation officer...

       5. Supplementary

          1. 8. Without prejudice to any other mode of service, a completion...

          2. 9. (1) This paragraph applies in the case of a building...

          3. 10. (1) Section 46A(6) applies for the purposes of this Schedule....

    8. SCHEDULE 5

       Non-Domestic Rating: Exemption

       1. Agricultural premises

          1. 1. A hereditament is exempt to the extent that it consists...

          2. 2. (1) Agricultural land is— (a) land used as arable, meadow...

          3. 3. A building is an agricultural building if it is not...

          4. 4. (1) A building is an agricultural building if it is...

          5. 5. (1) A building is an agricultural building if—

          6. 6. (1) A building is an agricultural building if it is...

          7. 7. (1) A building is an agricultural building if it is...

          8. 8. (1) In paragraphs 1 and 3 to 7 above “agricultural...

       2. Fish farms

          1. 9. (1) A hereditament is exempt to the extent that it...

       3. Fishing

          1. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       4. Places of religious worship etc.

          1. 11. (1) A hereditament is exempt to the extent that it...

       5. Certain property of Trinity House

          1. 12. (1) A hereditament is exempt to the extent that it...

       6. Sewers

          1. 13. (1) A hereditament is exempt to the extent that it...

       7. Property of drainage authorities

          1. 14. (1) A hereditament is exempt to the extent that it...

       8. Parks

          1. 15. (1) A hereditament is exempt to the extent that it...

       9. Property used for the disabled

          1. 16. (1) A hereditament is exempt to the extent that it...

       10. Air-raid protection works

           1. 17. A hereditament is exempt to the extent that it consists...

       11. Swinging moorings

           1. 18. A hereditament is exempt to the extent that it consists...

       12. Road crossings over watercourses etc.

           1. 18A. (1) A hereditament which is occupied (as mentioned in section...

       13. Property used for road user charging schemes

           1. 18B. (1) A hereditament which is occupied (as mentioned in section...

       14. Property in enterprise zones

           1. 19. (1) A hereditament is exempt to the extent that it...

       15. Visiting forces etc.

           1. 19A. (1) A hereditament is exempt to the extent that it...

       16. Power to confer exemption : England

           1. 20. (1) The Secretary of State may in relation to England...

       17. Powers to confer, vary and withdraw exemption: Wales

           1. 20A. (1) The Welsh Ministers may by regulations, for the purpose...

       18. Interpretation

           1. 21. (1) This paragraph applies for the purposes of this Schedule....

    9. SCHEDULE 5A

       Central rating: chargeable amount

       1. PART 1 Chargeable amount before any reliefs

          1. 1. Subject to the following provisions of this Schedule, the chargeable...

       2. PART 2 Reliefs

          1. 2. Charitable rate relief

          2. 3. Improvement rate relief

          3. 4. Unoccupied hereditaments rate relief

       3. PART 2A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

          1. 4A. Power to confer additional partial reliefs: Wales

          2. 4B. Power to confer additional full reliefs

          3. 4C. Power to vary or withdraw reliefs

       4. PART 3 Cases where more than one relief applies

          1. 5. (1) This paragraph applies if— (a) for any day in...

          2. 5A. (1) This paragraph applies if— (a) for any day in...

          3. 5B. The Welsh Ministers may by regulations amend paragraph 5A for...

       5. PART 4 Interpretation

          1. 6. (1) This paragraph applies for the purposes of this Schedule....

          2. 7. For the purposes of this Schedule, “the appropriate national authority”...

    10. SCHEDULE 6

        Non-Domestic Rating: Valuation

        1. 1. This Schedule has effect to determine the rateable value of...

        2. 2. (1) The rateable value of a non-domestic hereditament none of...

        3. 2ZA. (1) Sub-paragraph (2) applies for the purposes of—

        4. 2A. (1) This paragraph applies to any hereditament the whole or...

        5. 2B. (1) This paragraph applies where— (a) the rateable value of...

        6. 2C. (1) This paragraph applies where— (a) a hereditament consists wholly...

        7. 3. (1) The Secretary of State may by order provide that...

        8. 4. . . .

    11. SCHEDULE 7

        Non-Domestic Rating: Multipliers

        1. PART A1 Non-Domestic Rating Multipliers: England

           1. CHAPTER 1 Introduction

              1. A1. This Part of this Schedule has effect to determine, in...

              2. A2. In this Part— (a) Chapter 2 makes provision about the...

           2. CHAPTER 2 The non-domestic rating multiplier

              1. A3. Revaluation years

              2. A4. Other years

           3. CHAPTER 3 The small business non-domestic rating multiplier

              1. A5. Revaluation years

              2. A6. Other years

           4. CHAPTER 4 Making and giving notice of calculations etc

              1. A7. (1) The Secretary of State must— (a) calculate the non-domestic...

              2. A8. A calculation made by the Secretary of State under paragraph...

              3. A9. In calculating a multiplier a part of a whole (if...

           5. CHAPTER 5 Interpretation

              1. A10. (1) This paragraph applies for the purposes of this Part...

              2. A11. (1) References in paragraph A10 to the consumer prices index...

           6. CHAPTER 6 Regulations

              1. A12. (1) Regulations under paragraph A10(4)(b) are to be made by...

        2. Part I Non-Domestic Rating Multipliers : Wales

           1. Introduction

              1. 1. (1) This Part of this Schedule has effect to determine...

           2. General provisions

              1. 2. (1) In the revenue support grant report for the financial...

              2. 3. (1) In relation to England, the small business non-domestic rating...

              3. 3A. (1) In relation to England, the non-domestic rating multiplier for...

              4. 3B. (1) ... The non-domestic rating multiplier for a chargeable financial...

              5. 4. In relation to England, the small business non-domestic rating multiplier...

              6. 4A. (1) In relation to England, the non-domestic rating multiplier for...

              7. 4B. ... The non-domestic rating multiplier for a chargeable financial year...

              8. 5. (1) This paragraph applies for the purposes of paragraphs 3B...

              9. 6. (1) . . . . . . . . ....

           3. Special provision for 1990-95

              1. 7. (1) In relation to a relevant financial year the Secretary...

              2. 8. (1) A multiplier must be specified under paragraph 2 above...

        3. Part II Special Authority’s Multipliers

           1. 9. (1) A special authority’s non-domestic rating multiplier for a chargeable...

           2. 9A. (1) A special authority’s small business non-domestic rating multiplier for...

           3. 10. (1) Where a special authority has set multipliers for a...

           4. 11. (1) Where a special authority has set a multiplier in...

    12. SCHEDULE 7A

        Non-Domestic Rating: 1990-95

        1. Definitions

           1. 1. (1) The transitional period is the period consisting of the...

           2. 2. (1) As regards a transitional day a hereditament is a...

           3. 3. (1) The notional chargeable amount for a hereditament for each...

           4. 4. (1) The base liability for a hereditament for each day...

           5. 5. (1) Sub-paragraph (2) below applies in a case where the...

           6. 6. (1) This paragraph has effect to determine A in relation...

        2. Chargeable amounts

           1. 7. (1) Paragraph 9 below applies to a hereditament for a...

           2. 8. (1) Paragraph 9 below applies to a hereditament for a...

           3. 9. (1) In a case where this paragraph applies, for the...

        3. Regulations

           1. 10. (1) The Secretary of State may make regulations containing rules...

           2. 11. (1) The Secretary of State may make regulations containing rules...

           3. 12. Without prejudice to the generality of sections 143 (1) and...

    13. SCHEDULE 7B

        Local retention of non-domestic rates

        1. Part 1 Main non-domestic rating accounts

           1. 1. Main non-domestic rating accounts

           2. 2. Credits and debits

           3. 3. End of year calculations

        2. Part 2 Determination of the central and local share

           1. 4. Determination of the central and local share

           2. 5. Local government finance reports

        3. Part 3 Payments to the Secretary of State in respect of the central share

           1. 6. Payments to the Secretary of State in respect of the central share

           2. 7. Regulations about administrative arrangements

           3. 8. Regulations about deductions from central share payments

        4. Part 4 Payments by billing authorities to major precepting authorities

           1. 9. Regulations about payments

           2. 10. Regulations about administrative arrangements

           3. 11. Payments out of deduction from central share payments

        5. Part 5 Principal payments in connection with local retention of non-domestic rates

           1. 12. Determination of payments

           2. 13. Calculations following local government finance report

           3. 14. Payments following local government finance report

           4. 15. Amending reports

           5. 16. Calculations following amending report

           6. 17. Payments following amending report

           7. 18. Relationship with other provisions

        6. Part 6 Levy accounts

           1. 19. Levy accounts

           2. 20. Credits and debits

           3. 21. End of year calculations

        7. Part 7 Levy payments, safety net payments and distribution of remaining balance

           1. 22. Regulations about calculation of levy payments

           2. 23. Calculation of levy payments

           3. 24. Levy payments following calculations

           4. 25. Regulations about calculation of safety net payments

           5. 26. Calculation of safety net payments

           6. 27. Safety net payments following calculations

           7. 28. Regulations about payments on account

           8. 29. Calculation of remaining balance on levy account

           9. 30. Distribution of remaining balance

           10. 31. Relationship with other provisions

        8. Part 8 Transitional protection payments

           1. 32. Regulations about deemed and actual rating income

           2. 33. Regulations about transitional protection payments

        9. Part 9 Pooling of authorities

           1. 34. Designation of pool of authorities

           2. 35. Designations subject to conditions

           3. 36. Effect of designation in relation to Part 5

           4. 37. Effect of designation in relation to Part 7

           5. 38. Further provisions about effect of designation

        10. Part 10 Designation of areas and classes of hereditament

            1. 39. Designation of areas

            2. 40. Designation of classes of hereditament

            3. 41. Payments to relevant authorities

            4. 42. Estimates of amounts to be disregarded

        11. Part 11 Supplementary

            1. 43. Calculations and supply of information by relevant authorities

            2. 44. Regulations about calculations and supply of information

            3. 45. Interpretation of Schedule

    14. SCHEDULE 8

        Non-Domestic Rating: Pooling

        1. Part I Non-Domestic Rating Accounts

           1. The accounts

              1. 1. (1) In accordance with this Schedule the Welsh Ministers shall...

           2. Credits and debits

              1. 2. (1) For each chargeable financial year the following shall be...

              2. 3. (1) As soon as is reasonably practicable after the end...

        2. Part II Contribution

           1. Interpretation

              1. 3A. Any reference in this Part of this Schedule to a...

           2. Non-domestic rating contributions

              1. 4. (1) The Welsh Ministers may make regulations containing rules for...

              2. 5. (1) This paragraph applies where regulations under paragraph 4 above...

              3. 6. (1) Any calculation under paragraph 5 above of the amount...

           3. Recovery

              1. 7. Where an amount has become payable under any provision of...

        3. Part III Distribution

           1. Interpretation

              1. 8. (1) For the purposes of this Part of this Schedule...

           2. Distributable amount

              1. 9. (1) Before a financial year begins the Welsh Ministers shall...

           3. Years where two local government finance reports prepared for Wales

              1. 9A. (1) Where the Welsh Ministers make two local government finance...

           4. Distribution: local government finance reports

              1. 10. (1) A local government finance report for a financial year...

              2. 11. (1) This paragraph applies where— (a) in relation to a...

              3. 11A. (1) Where the Welsh Ministers propose to make two local...

              4. 11B. (1) This paragraph applies where— (a) the Assembly approves by...

              5. 11C. (1) The Welsh Ministers may set a deadline for the...

              6. 12. (1) Where a calculation is made under paragraph 11(3) or...

           5. Distribution: amending reports

              1. 13. (1) Subject to sub-paragraph (6) below, after a local government...

              2. 14. (1) As soon as is reasonably practicable after an amending...

              3. 14A. (1) This paragraph applies where— (a) a report is made...

              4. 15. (1) This paragraph applies where a calculation (the relevant calculation)...

           6. Source of payments by Welsh Ministers

              1. 16. Sums required for the making of payments by the Welsh...

           7. Recovery

              1. 16.

    15. SCHEDULE 9

        Non-Domestic Rating: Administration

        1. Collection and recovery

           1. 1. The appropriate national authority may make regulations containing such provision...

           2. 2. (1) In this paragraph— (a) references to the ratepayer are...

           3. 3. (1) This paragraph applies to any sum which has become...

           4. 4. (1) This paragraph applies to— (a) any sum which has...

           5. 4A. (1) Regulations under this Schedule may include provision that a...

        2. Information

           1. 5. (1) A valuation officer may serve a notice on a...

           2. 5A. (1) If a person on whom a notice is served...

           3. 5B. A valuation officer or, as the case may be, billing...

           4. 5C. (1) A person may appeal to a valuation tribunal if...

           5. 5D. (1) Subject to sub-paragraph (2) below, any penalty imposed under...

           6. 5E. (1) Any sums received by a valuation officer by way...

           7. 5F. (1) The Secretary of State in relation to England, and...

           8. 5G. The Secretary of State in relation to England, and the...

           9. 5H. Where a valuation officer requires the name or address of...

           10. 6. (1) If in the course of the exercise of its...

           11. 6A. (1) Where regulations under this Schedule impose a duty on...

           12. 6AA. (1) The Welsh Ministers may by regulations require persons to...

        3. Powers of entry

           1. 6B. (1) If a valuation officer needs to value a hereditament...

           2. 7. (1) If a valuation officer needs to value a hereditament...

           3. 7A. (1) A billing authority in Wales may enter and survey...

        4. Access to information

           1. 8. (1) A person may require a valuation officer of a...

           2. 8A. (1) A person may require a valuation officer of a...

           3. 9. (1) A person may, at a reasonable time and without...

    16. SCHEDULE 10

        Competition test: functions and agreements relating to buses

        1. 1. The Social Security Act 1986 shall be amended as mentioned...

        2. 2.

        3. 3.

        4. 4.

        5. 5.

        6. 6.

        7. 7.

        8. 8.

        9. 9. (1) Section 56 (legal proceedings) shall be amended as follows....

        10. 10.

        11. 11.

        12. 12.

    17. SCHEDULE 11

        Tribunals

        1. Part 1 The Valuation Tribunal for England

           1. Establishment

              1. A1. There shall be a Valuation Tribunal for England.

           2. Jurisdiction

              1. A2. (1) The jurisdiction of the existing English tribunals, including their...

              2. A3. (1) This paragraph applies as regards any matter which falls...

           3. Membership

              1. A4. The Tribunal is to consist of the following members—

              2. A5. A Vice-President has the functions assigned to him by the...

              3. A6. (1) This paragraph applies if— (a) the office of President...

              4. A7. (1) It is for the Lord Chancellor to appoint the...

              5. A8. (1) It is for the Secretary of State to determine...

           4. Tenure of office

              1. A9. (1) A member of the Tribunal shall hold office in...

              2. A10. The Lord Chancellor may remove a member of the Tribunal...

           5. Remuneration, allowances & pension

              1. A11. It is for the Secretary of State to determine what...

              2. A12. It is for the Secretary of State to determine what...

              3. A13. It is for the Secretary of State to determine—

              4. A14. The Valuation Tribunal Service must pay any amount which is...

           6. Organisation & delegation

              1. A15. The President may make arrangements for the organisation of the...

              2. A16. (1) The President or a Vice-President may delegate any of...

           7. Dealing with appeals

              1. A17. (1) The President must make tribunal business arrangements.

              2. A18. (1) This paragraph applies if a member of the Tribunal...

           8. Power for member of First-tier Tribunal to act as member of the Tribunal

              1. A18A. (1) A member of the First-tier Tribunal (an “FTT member”)...

           9. Regulations

              1. A19. (1) The Secretary of State may, by regulations, make provision...

           10. Interpretation

               1. A20. In this Part— (a) “ Tribunal ” means the Valuation...

        2. Part 2 Valuation Tribunals: Wales

           1. Establishment

              1. 1. (1) The Secretary of State shall make regulations providing for...

              2. 1A. In this Part, references to a tribunal are references to...

           2. Jurisdiction

              1. 2. The tribunals shall exercise the jurisdiction conferred on them by—...

              2. 3. . . . . . . . . . ....

           3. Arbitration

              1. 4. (1) This paragraph applies as regards any matter which falls...

           4. Membership

              1. 5. (1) Regulations under paragraph 1 above may include provision—

           5. Staff

              1. 6. (1) Regulations under paragraph 1 above ... may include provision—...

           6. Accommodation and equipment

              1. 7. (1) Regulations under paragraph 1 above ... may include provision...

           7. Dealing with appeals

              1. 7A. (1) Regulations under paragraph 1 above may include—

        3. Part 3 Procedure, orders etc

           1. Procedure

              1. 8. (1) Regulations under paragraph A19 or paragraph 1 may include...

           2. Orders

              1. 9. (1) This paragraph applies where a tribunal orders—

              2. 10. (1) This paragraph applies where a tribunal orders—

              3. 10A. (1) This paragraph applies where a tribunal orders a billing...

           3. Appeals

              1. 11. (1) Regulations under paragraph A19 or paragraph 1 above may...

           4. Inspection of records

              1. 12. (1) This paragraph applies to records which relate to decisions...

           5. Meaning of tribunal

              1. 12A. In this Part references to a tribunal are—

        4. Part 4 Miscellaneous

           1. Finance: Wales

              1. 13. The Secretary of State shall make such payments as are...

           2. General

              1. 14. Regulations under paragraph 3 above may include—

              2. 15. Regulations under paragraph A3 or paragraph 4 above may include—...

              3. 16. (1) Without prejudice to sections 143(1) and 143A(2)(b) , regulations...

              4. 17. (1) Where a tribunal, arbitrator, umpire or court deals with...

           3. Interpretation

              1. 18. In this Schedule— “ the 1967 Act ” means the...

    18. SCHEDULE 12

        Amendments

        1. Part I England and Wales

           1. City of London (Various Powers) Act 1957 (c. x)

              1. 1. (1) The following shall be substituted for section 6(1)(a) of...

           2. Justices of the Peace Act 1979 (c. 55)

              1. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           3. Local Government Finance Act 1982 (c. 32)

              1. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. Part II Scotland

           1. Valuation and Rating (Scotland) Act 1956 (c. 60)

              1. 4. In section 6 of the Valuation and Rating (Scotland) Act...

              2. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

              3. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           2. Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

              1. 7. In subsection (2) of section 4 of the Local Government...

           3. Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)

              1. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           4. Town and Country Planning (Scotland) Act 1972 (c. 52)

              1. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           5. Local Government (Scotland) Act 1973 (c. 65)

              1. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           6. Local Government (Scotland) Act 1975 (c. 30)

              1. 11. In section 6 of the Local Government (Scotland) Act 1975...

              2. 12. (1) In section 9 of that Act (payment of rates...

              3. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           7. Local Government, Planning and Land Act 1980 (c. 65)

              1. 14. In subsection (7) of section 2 of the Local Government,...

           8. Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)

              1. 15. . . . . . . . . . ....

              2. 16. . . .

              3. 17. . . . . . . . . . ....

              4. 18. . . . . . . . . . ....

              5. 19. . . . . . . . . . ....

              6. 20. . . . . . . . . . ....

              7. 21. . . . . . . . . . ....

              8. 22. . . . . . . . . . ....

              9. 23. . . . . . . . . . ....

              10. 24. . . . . . . . . . ....

              11. 25. . . . . . . . . . ....

              12. 26. . . . . . . . . . ....

              13. 27. . . . . . . . . . ....

              14. 28. . . . . . . . . . ....

              15. 29. . . . . . . . . . ....

              16. 30. . . . . . . . . . ....

              17. 31. . . . . . . . . . ....

              18. 32. . . . . . . . . . ....

              19. 33. . . . . . . . . . ....

              20. 34. . . . . . . . . . ....

              21. 35. . . . . . . . . . ....

              22. 36. . . . . . . . . . ....

              23. 37. . . .

              24. 38. . . . . . . . . . ....

        3. Part III England and Wales and Scotland

           1. Commonwealth Secretariat Act 1966 (c. 10)

              1. 39. (1) In paragraph 3 of the Schedule to the Commonwealth...

           2. International Organisations Act 1968 (c. 48)

              1. 40. In section 2(2) of the International Organisations Act 1968 after...

           3. Tribunals and Inquiries Act 1971 (c. 62)

              1. 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

           4. Road Traffic Regulation Act 1984 (c. 27)

              1. 42. (1) In section 55(2) and (4) of the Road Traffic...

    19. SCHEDULE 12A

        1. Population of area

           1. 1.

           2. 2.

           3. 3.

           4. 4.

           5. 5.

        2. Population of part of area

           1. 6.

    20. SCHEDULE 13

        Repeals

        1. Part I Abolition of Rates and Precepts

        2. Part II Supplementary Grants for Transport Purposes

        3. Part III London Regional Transport

        4. Part IV Scotland