- Latest available (Revised)
- Point in Time (11/09/1998)
- Original (As enacted)
Version Superseded: 22/07/2004
Point in time view as at 11/09/1998.
There are currently no known outstanding effects for the Local Government Finance Act 1982.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
F1S. 1 repealed by S.I. 1990/776, art. 3, Sch. 1
A precepting authority shall not have power—
(a)to issue a supplementary precept; or
(b)to issue a precept in respect of any period other than a financial year.
(1)Subject to subsection (2) below—
(a)a rating authority may make a rate for a financial year in substitution for a rate previously made by it for that year; and
(b)a precepting authority may issue a precept in respect of a financial year in substitution for a precept previously issued by it in respect of that year.
(2)The estimated product of a substituted rate or precept shall not exceed the estimated product of the rate or precept for which it is substituted (the “original” rate or precept); and for the purposes of this subsection the product of a substituted rate or precept shall be estimated by reference to the same gross rateable value as the product of the original rate or precept.
(3)Section 12(6) of the M1General Rate Act 1967 (which requires a precept to be issued or notified before the beginning of a financial year) shall not apply to a precept issued by virtue of subsection (1)(b) above.
(4)Where a precept is substituted by virtue of this section any authority which has made a rate by reference to the original precept—
(a)shall under subsection (1)(a) above make a substituted rate by reference to the substituted precept; and
(b)shall be entitled to recover from the precepting authority—
(i)its administrative expenses in making repayments and allowing credits under subsections (5) and (6) below in respect of the original rate; and
(ii)any increase attributable to paragraph (a) above in its rate collection expenses for the financial year;
and in relation to the substituted rate made pursuant to paragraph (a) above the estimated product of the original rate shall for the purposes of subsection (2) above be treated as reduced by the difference (if any) between the estimated products of the original and the substituted precepts.
(5)Where a rate or precept is substituted by virtue of this section any sum paid to the rating or precepting authority in respect of the original rate or precept (including any sum paid by way of an instalment or other part payment) shall—
(a)to the extent to which it would have been payable if the original rate or precept had corresponded to the substituted rate or precept, be treated as paid in respect of the substituted rate or precept; and
(b)as to any excess, be repaid if the ratepayer by whom that sum was paid or, as the case may be, the authority to which the precept was issued so requires.
(6)Where repayment of any amount is not required under subsection (5)(b) above that amount shall, as the rating or precepting authority may determine, either be repaid or—
(a)in the case of an amount paid in respect of a rate, be credited against any subsequent liability of the ratepayer for rates in respect of the hereditament in question;
(b)in the case of an amount paid in respect of a precept, be credited against any subsequent liability of the authority to which the precept was issued in respect of precepts issued to it by the precepting authority.
(7)Where a person as tenant or licensee of any premises—
(a)is liable to make payments (whether as part of his rent or otherwise) which vary or may vary according to the rates chargeable in respect of those premises; or
(b)is entitled to make deductions from his rent in respect of those rates,
he shall, where a rate affecting those premises is substituted by virtue of this section, be entitled to recover or, as the case may be, liable to make good so much of any payment or deduction as he would not have been liable or entitled to make if the original rate had corresponded to the substituted rate; and any sum which he is entitled to recover as aforesaid may, without prejudice to any other method of recovery, be deducted by him from any rent payable by him to the person by whom that sum was received.
(8)This section applies whether or not the original rate or precept was validly made or issued but shall not be construed as authorising the substitution of a rate or precept for one made or issued after the passing of this Act in contravention of section 1 or 2 above.
[F2(9)Where the original rate or precept has been quashed because it is insufficient to meet the expenditure required to be taken into account under section 2 or 11 of the said Act of 1967, subsection (2) above shall not prevent a substituted rate or precept being made or issued which is sufficient to meet that expenditure.
(10)Where, whether by virtue of this section or otherwise, a precept is issued to a rating authority after it has made a rate for the financial year to which the precept relates, subsection (2) above shall not prevent a substituted rate being made by the authority for giving effect to the precept; and a rating authority which makes a substituted rate by virtue of this subsection shall be entitled to recover from the precepting authority in question any increase in its administrative or rate collection expenses which is attributable to that rate.]
Textual Amendments
Modifications etc. (not altering text)
C1S. 3(4): For the words “any authority” there is substituted “or section 8 of the Local Government Finance Act 1987, any authority to which the duty in section 8(1) of that Act does not apply and” by Local Government Finance Act 1987 (c. 6, SIF 81:1), s. 11, Sch. 4 paras. 6(1)(2), 12(1). By para. 12(1) it is provided that the amendment shall have effect only in relation to rates for, and precepts in respect of, the financial year beginning in 1987.
C2S. 3(4)–(6) applied by Norfolk and Suffolk Broads Act 1988 (c. 4, SIF 81:1), ss. 14(12), 23(2), 27(2)
C3S. 3(5): After the words “this section” there is inserted the words “or section 8 of the Local Government Finance Act 1987” by Local Government Finance Act 1987 (c. 6, SIF 81:1), s. 11(1), Sch. 4 paras. 6(1)(3), 12(1). By para. 12(1) it is provided that the amendment shall have effect only in relation to rates for, and precepts in respect of, the financial year beginning in 1987.
C4S. 3(7): After the words “this section” there is inserted the words “or section 8 of the Local Government Finance Act 1987” by Local Government Finance Act 1987 (c. 6, SIF 81:1), s. 11(1), Sch. 4 paras. 6(1)(3), 12(1). By para. 12(1) it is provided that the amendment shall have effect only in relation to rates for, and precepts in respect of, the financial year beginning in 1987.
Marginal Citations
(1)The validity of a precept shall not be questioned except by an application for judicial review; and the validity of a rate shall not be questioned except as aforesaid on any of the grounds mentioned in subsection (2) below.
(2)The grounds referred to in subsection (1) above in the case of a rate are—
(a)that any part of it was made for financing expenditure which the rating authority could not lawfully incur;
(b)that it was made by reference to a precept which was wholly or partly invalid; or
(c)any other ground not based on facts relating to a particular hereditament or to the inclusion or exclusion of any particular person in or from the rate.
(3)If on an application for judicial review the court decides to grant relief in respect of a rate on any of the grounds mentioned in subsection (2) above or in respect of a precept it shall quash the rate or precept whether the ground of invalidity relates to the whole or only to a part of it.
(4)Subsection (1) above is without prejudice to the making of an application for judicial review in any case in which it could be made apart from that subsection.
(5)Section 7 of the M2General Rate Act 1967 (appeal against rate) shall have effect subject to the foregoing provisions of this section, and accordingly the court shall not under that section amend or quash a rate except in relation to a particular hereditament.
Modifications etc. (not altering text)
C5S. 4 extended by London Regional Transport Act 1984 (c. 32, SIF 126), s. 14(7)
C6S. 4 excluded by Airports Act 1986 (c. 31, SIF 9), ss. 34(2), 85(4)
Marginal Citations
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(2)(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F3S. 5(1) repealed (with savings in S.I. 1990/431, Sch. 1 para. 1(a)) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 194(2), 195(2), Sch. 12 Pt. I
F4S. 5(2)(3) repealed by Local Government Act 1985 (c. 51, SIF 81:1), ss. 1, 102, Sch. 17
Textual Amendments
F5S. 6 repealed by S.I. 1990/776, art. 3, Sch. 1
(1)In this Part of this Act—
“financial year” means a period of twelve months beginning with 1st April;
“gross rateable value”, in relation to a rating or precepting authority, means the aggregate of the rateable values of the hereditaments in the authority’s area;
“precepting authority” means an authority having power to issue a precept either to a rating authority or to a county council;
“rate” means a general rate except that—
in the case of the City of London, it includes the poor rate; and
in the case of the Inner Temple and the Middle Temple, it means any rate in the nature of a general rate levied in the Inner Temple or the Middle Temple, as the case may be;
“rating authority” means any authority having power to make a rate under section 1 of the M3General Rate Act 1967;
“supplementary precept” means a precept which is issued by a precepting authority—
in respect of (or of part of) a financial year in respect of which it has already issued a precept; and
by way of addition to and not in substitution for that previous precept.
(2)Sections 1 to 3 and 6(1) and (3) above have effect in relation to any financial year beginning on or after 1st April 1982.
(3)Schedule 1 to this Act shall have effect in connection with the coming into force of sections 1 and 2 above.
(1)In subsection (6) of section 59 of the M4Local Governent, Planning and Land Act 1980 (purposes for which the amount of block grant payable to a local authority may be adjusted under that section) after paragraph (c) there shall be inserted—
“(cc)making, in the amount of block grant payable to an authority, adjustments by reference to guidance issued by the Secretary of State and designed to achieve any reduction in the level of local authority expenditure (or any restriction on increase in that level) which he thinks necessary having regard to general economic conditions; and”.
(2)After subsection (11) of the said section 59 there shall be inserted—
“(11A)Any guidance issued for the purposes of subsection (6)(cc) above shall be framed by reference to principles applicable to all local authorities; and before issuing any guidance for those purposes the Secretary of State shall consult such associations of local authorities as appear to him to be concerned and any local authority with whom consultation appears to him to be desirable.”
(3)The powers conferred by the said section 59 . . . F6—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(b)shall not be exercised for the purpose specified in paragraph (b) or (c) of [F8subsection (6) of that section] so as to decrease the amount of block grant payable to a local authority; and
(c)shall be exercisable for the purpose specified in paragraph (cc) of that subsection so as to increase or decrease the amount of block grant payable to a local authority according to whether or the extent to which they have or have not complied (or have or have not taken steps to comply) with the guidance referred to in that paragraph.
(4)If representations in that behalf are made to him by any association of local authorities or by any local authority the Secretary of State may—
(a)in the Rate Support Grant Report made for any year under section 60 of the said Act of 1980; or
(b)in a supplementary report made for any year under section 61 of that Act,
provide that expenditure of any description or amount shall be disregarded for the purposes of paragraph (cc) of subsection (6) of the said section 59 and in determining under subsection (3)(c) above whether or the extent to which local authorities have or have not complied (or have or have not taken steps to comply) with the guidance referred to in that paragraph.
[F9(4A)If guidance issued for the purposes of section 59(6)(cc) of the said Act of 1980 is guidance by reference to total expenditure, and if representations in the following behalf are made to the Secretary of State by any association of local authorities or by any local authority, he may—
(a)in the Rate Support Grant Report made for any year under section 60 of that Act, or
(b)in a supplementary report made for any year under section 61 of that Act,
provide that items of any description or amount shall be disregarded in calculating total expenditure for the purposes of the said section 59(6)(cc) and of determining under subsection (3)(c) above whether or the extent to which local authorities have or have not complied (or have or have not taken steps to comply) with the guidance.]
(5)Subsections (2) and (3) of the said section 59 . . . F10 (which are superseded by subsection (3) above) shall be omitted; . . . F10
(6)The powers conferred by the said section 59 . . . F10 shall not be exercised for the purpose specified in sub-section (6)(cc) of that section except in accordance with principles to be applied to all local authorities; and accordingly subsections (5)(a)(ii) and (7) of that section . . . F10 shall not apply to any exercise of those powers for that purpose.
(7)A supplementary report made for any year under section 61 of the said Act of 1980 may specify a determination under the said section 59 . . . F10 in relation to a local authority notwithstanding that no such determination was specified in relation to that authority in the Rate Support Grant Report made for that year under section 60 of that Act.
(8)No determination made for the purpose specified in subsection (6)(cc) of the said section 59 and specified by virtue of subsection (7) above in a supplementary report shall be such as to decrease the amount of block grant payable to a local authority in any year to any greater extent than is permissible in accordance with principles specified in that behalf in the Rate Support Grant Report made for that year.
(9)Where by virtue of subsection (7) above a determination is specified in a supplementary report—
(a)the principles in accordance with which the power to make the determination are exercised; and
(b)[F11such explanation as the Secretary of State thinks desirable of the main features of the determination.],
shall be specified in the supplementary report except that paragraph (a) above shall not apply to any determination which is subject to subsection (8) above.
(10)This section has effect in relation to block grant for any year beginning on or after 1st April 1981 except that so much of subsection (2) above as relates to consultation and subsection (8) above do not apply to any year beginning before 1st April 1983.
(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
Textual Amendments
F6Words repealed by Local Government Finance Act 1982 (c. 32, SIF 81:1), s. 38, Sch. 6 Pt. III
F7S. 8(3)(a) repealed (and superseded in part) by Rate Support Grants Act 1986 (c. 54, SIF 103:1), ss. 2(1), 3, Sch. 1 para. 5, Sch. 2
F8Words substituted by Rate Support Grants Act 1986 (c. 54, SIF 103:1), s. 3, Sch. 1 para. 5
F9S. 8(4A) inserted by Local Government Finance Act 1987 (c. 6, SIF 81:1), s. 11(1), Sch. 4 paras. 7, 12(3)
F10Words repealed by Local Government Finance Act 1982 (c. 32, SIF 81:1), s. 38, Sch. 6 Pt. III
F11Words substituted (retrospectively) by Rate Support Grants Act 1986 (c. 54, SIF 103:1), s. 3, Sch. 1 para. 9
Modifications etc. (not altering text)
C7The text of s. 8(1)(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
C8S. 8(3)(c) amended by Rate Support Grants Act 1988 (c. 51, SIF 81:1), s. 2(1)(b)(2)(3)
C9S. 8(4A) excluded by Rate Support Grants Act 1988 (c. 51, SIF 81:1), s. 2(6)
C10S. 8(6) modified by Local Government Act 1985 (c. 51, SIF 81:1), ss. 80(2), 106
Marginal Citations
(1)The Secretary of State shall have power to require any information submitted to him by a local authority under section 65(1) of the M5Local Government, Planning and Land Act 1980 (information for purposes of block grant) to be certified under arrangements made by [F13the Audit Commission for Local Authorities and the National Health Service in England and Wales].
(2)(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
Textual Amendments
F13Words in s. 9(1) substituted (11.9.1998) by 1998 c. 18, ss. 54(1), 55(2), Sch. 3 para.6
F14S. 9(2)(3) repealed by Local Government Finance Act 1987 (c. 6, SIF 81:1), s. 11(2), Sch. 5 (the repeal being subject to the provision at the end of that Sch.)
Marginal Citations
(1)Schedule 2 to this Act shall have effect for enabling block grant to be paid to the Receiver for the Metropolitan Police District.
(2)This section has effect for any year beginning on or after 1st April 1983.
Modifications etc. (not altering text)
C11Pt. III (ss. 11–36): certain functions transferred by S.I. 1989/814, art. 11(b), by S.I. 1989/1359, reg. 11(b) and by S.I. 1989/2470, art. 12(b)
Pt. III (ss. 11-36): certain functions transferred by S.I. 1991/517, arts. 2(d), 3 (b).
C12Pt. III (ss. 11–36) extended by Local Government Act 1985 (c. 51, SIF 81:1), ss. 63(1)(2), 79(1)(8)
C13Pt. III (ss. 11–36) amended by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 66(5)(b)
Pt. III (ss. 11-36) amended (29.4.1996) by 1996 c. 10, s. 3(5)(a)
Pt. III amended (28.11.1994) by S.I. 1994/2825, regs. 19, 23
C14Pt. III (ss. 11–36) modified (16.1.1990 to the extent mentioned in S.I. 1989/2445, art. 4, otherwise 7.10.1993) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 70(2)(4); S.I. 1993/2410, art.3
Pt. III (ss. 11-36) modified (3.4.1995) by 1994 c. 19, S. 66(7), Sch. 17 Pt. II para. 12(4); S.I. 1995/852, art. 9(1), Sch. 5
C15Pt. III (ss. 11-36) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).
Pt. III (ss. 11-36) extended (5.7.1994) by 1994 c. 19, s. 39, Sch. 13 para. 16(1)
Pt. III (ss. 11-36) extended (1.4.1995) by S.I. 1995/401, art. 12(1)
C16Pt. III (ss. 11-36) applied (4.5.1995 until 1.4.1996) by S.I.1995/1042, arts. 2,4(1)
C17Power to apply Pt. III (ss. 11-36) conferred (1.9.1997) by 1997 c. 50, s. 44(1), Sch. 4 para. (f); S.I. 1997/1930, art. 2(2)(m)
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(1)The Commission or an auditor may refer to the Secretary of State any matter arising from an audit or study under this Part of this Act if it appears that it may be relevant for the purposes of any of the functions of the Secretary of State relating to social security.
(2)The Commission may send to the Secretary of State a copy of any report of which a copy is sent to the Commission under section 18(4) above and which contains observations on the administration by a local authority of housing benefit or council tax benefit.]
Textual Amendments
F58S. 28AC inserted (1.7.1997) by 1997 c. 47, s. 6(3); S.I. 1997/1577, art. 2, Sch.
Textual Amendments
F42S. 28A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 184(1) and fell upon the repeal of the said s. 184(1) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 66(2), Sch. 10 and expressed to be repealed (1.4.1996) by 1995 c. 17, ss. 2(1)(3), 5(1), Sch. 3 (with Sch. 2 para. 6) and expressed to be repealed (11.9.1998) by 1998 c. 18 ,ss. 54(3), 55(2), Sch. 5
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Textual Amendments
F44Ss. 28B-28E repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5
Textual Amendments
F45Ss. 28B-28E repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5
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Textual Amendments
F46Ss. 28B-28E repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5
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Textual Amendments
F52S. 32 repealed by Water Act 1989 (c. 15, SIF 130), s. 190(3), Sch. 27 Pt. I (with ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163, 189(4)–(10), 190, 193(1), Sch. 26 paras. 3(1)(2), 17, 40(4), 41(1), 57(6), 58) and expressed to be repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5
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There shall be paid out of moneys provided by Parliament—
(a)any expenses under this Act of the Secretary of State; and
(b)any increase attributable to this Act in the sums payable out of such moneys under any other Act.
(1)The enactments mentioned in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
(2)The repeals in Part I of that Schedule have effect for financial years beginning on or after 1st April 1982.
(3)The repeals in Part II of that Schedule have effect for financial years beginning on or after 1st April 1981.
(4)The repeals in Part III of that Schedule have effect for financial years beginning on or after 1st April 1983.
F57(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F57(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F57S. 38(5)(6) repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5
(1)This Act may be cited as the Local Government Finance Act 1982.
(2)This Act extends to England and Wales only.
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