Local Government Finance Act 1988

But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.

Schedule 1 below shall have effect to determine whether a person is for the purposes of this section an exempt individual on a particular day.

In deciding whether a person has his sole or main residence in an area, the fact that he does not live in a building is irrelevant.

If a person’s sole or main residence at a particular time consists of premises, and the premises are situated in the areas of two or more authorities, he shall be treated as having his sole or main residence in the area in which the greater or greatest part of the premises is situated.

A person detained in legal custody (other than an individual for the time being exempt) is not to be treated as having his sole or main residence in the place where he is detained.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notwithstanding anything in subsections (1) to (5) above, a person cannot be subject to a charging authority’s standard community charge on a day which falls before 1 December 1989.

This section applies for the purposes of section 3 above.

“Interest” means a legal estate.

A relevant leasehold interest is an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.

F6Subject to subsections (5) and (5B) below, a building or self-contained part of a building is domestic property if it is used wholly for the purposes of living accommodation.

In construing subsections (4) and (5) above, anything not in use shall be treated as domestic property if it appears that when next in use it will be domestic property.

The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of section 3 above.

A self-contained part of a building is a part of a building used, or suitable for use, as a separate dwelling.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where a building is situated in the areas of two or more authorities, it and each part of it shall be treated as situated in the area in which the greater or greatest part of the building is situated; F13. . ..

But a person cannot be subject to a charging authority’s collective community charge on a day which falls before 1 December 1989.

For the purposes of this Part a dwelling is a designated dwelling on a particular day if it is a building, or part of a building, which on the day concerned is designated under this section.

A registration officer who has designated a building or part may revoke the designation if at the time of revocation the conditions for designation in subsection (3) above are no longer satisfied.

A designation under this section shall take effect at the end of the period of 7 days beginning with the day on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.

“Interest” means a legal estate.

Where a building is situated in the areas of two or more authorities, it and each part of it (whether or not designated) shall be treated as situated in the area in which the greater or greatest part of the building is situated.

The registration officer for a charging authority shall compile, and then maintain, a community charges register for the authority in accordance with this Part.

A charging authority’s register must be compiled on or before 1 December 1989.

A charging authority’s register shall contain an item in relation to each community charge of the authority to which a person becomes subject on or after 1 December 1989.

The item shall also state, in the case of a standard community charge, the class (if any) which is for the time being specified under section 40 below and into which the property concerned falls.

Where a person is subject to a personal community charge, and the place of residence giving rise to the charge has no address, under subsection (5)(a) above the item shall state that place.

A registration officer’s duty to compile and maintain a register in accordance with this Part includes the duty to take reasonable steps to obtain information for that purpose under the powers conferred on him.

A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) to different personal community charges, whether of the same or different authorities.

If a person becomes and ceases to be exempt under section 2 above he shall be subject (if at all) to different personal community charges by virtue of different periods when he is not exempt.

A person shall by virtue of different properties, or different periods of having an interest in the same property, be subject (if at all) to different standard community charges, whether of the same or different authorities.

A person shall by virtue of different dwellings, or different periods of having an interest in the same dwelling, be subject (if at all) to different collective community charges, whether of the same or different authorities.

The day a person becomes subject to a community charge shall be taken, subject to the rules in section 8(2) and (4) below, to be the first (or only) day on which he is subject to it.

The day a person ceases to be subject to a community charge shall be taken, subject to the rule in section 8(3) below, to be the last (or only) day on which he is subject to it.

An entry may be made in an authority’s register in anticipation of, or after, the occurrence of an event (such as a person’s becoming or ceasing to be subject to a community charge of the authority).

If on any day a person becomes subject to an authority’s community charge but a period of more than 2 years (beginning with the day) ends without an entry being made in the register in respect of the charge, he shall be treated as becoming subject to it 2 years before the day on which an entry is made in the register in respect of it.

If a person becomes subject to an authority’s community charge, an entry is made in the register accordingly, he then ceases to be subject to it and a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of his ceasing, he shall be treated as having ceased to be subject to the charge 2 years before the day on which an entry is made in the register in respect of his ceasing.

If a person in fact becomes and ceases to be subject to an authority’s community charge but a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of the charge, he shall be treated as not having become subject to it; and subsection (2) above shall have effect subject to this.

The registration officer may remove from an authority’s register an item relating to a community charge of the authority at any time after the end of the period of 2 years beginning with the day on which the register shows the person subject to the charge as having ceased to be subject to it.

In respect of the contribution period, the individual shall be liable to pay to the person mentioned in subsection (1)(d) above an amount by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.

The amount to be paid by way of contribution for a day in the contribution period shall be calculated in accordance with the formula—

$\frac{A}{B}$

A day which falls in the financial year beginning in 1990 shall be ignored in ascertaining a contribution period if, when the day begins, no amount has been set by the authority for its personal community charges for the financial year.

The liability to pay an amount under this section must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.

This section applies for the purposes of section 9 above.

In a case where (when the day concerned begins) no amount has been set by the authority for its personal community charges for the financial year, A is the amount set by the authority for its personal community charges for the previous financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.

In any other case A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.

B is the number of days in the financial year.

In construing subsection (3) above in relation to a particular day the amount or amounts to be taken shall be the amount or amounts set or last set before the day begins.

An individual shall by virtue of different dwellings, or different periods of residence in the same dwelling, be liable (if at all) to make different payments under section 9 above, whether to the same or different persons.

If, in an individual’s period of residence in a dwelling, different collective community charges arise in respect of it because of a change of person with a qualifying interest, the individual shall be liable (if at all) to make different payments under section 9 above as regards the different charges.

If an individual is, ceases to be and again becomes a qualifying individual for the purposes of section 9 above he shall be liable (if at all) to make different payments under that section by virtue of different periods when he is a qualifying individual.

If a period of successive days begins in one chargeable financial year and ends in another it shall be deemed to be as many periods as there are chargeable financial years for which it subsists, and each deemed period shall be deemed to fall within a different year.

Different contribution periods shall be calculated in accordance with subsections (3) to (6) above.

If a person is entered in an authority’s register as subject in a chargeable financial year to a personal community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.

The amount shall be calculated in accordance with the formula—

$\frac{AxB}{C}$

A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the residence by virtue of which the person is shown in the register as subject to the charge.

B is the number of days which fall within the financial year and on which he is shown in the register as subject to the charge.

C is the number of days in the financial year.

If he is undertaking the course on each day of that period, the amount he is liable to pay under that section shall be one fifth of the amount it would be apart from this section.

If he is not undertaking the course on each day of that period, the amount he is liable to pay under that section shall be determined in accordance with the formula—

$\left(\frac{PxA}{C}\right)+(\frac{QxA}{C}x\frac{1}{5})$

A and C have the meanings given in section 12 above.

The Secretary of State may by order substitute such proportion as he sees fit for the proportion of one fifth mentioned in subsections (2) and (3) above or for the proportion for the time being mentioned there by virtue of an order under this subsection.

For the purposes of this section a person shall not be treated as undertaking a full-time course of education on a particular day unless he is shown in the register as undertaking the course on that day.

This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.

The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.

In subsection (7) above “social security instrument” means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.

If a person is entered in an authority’s register as subject in a chargeable financial year to a standard community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.

The amount to be paid for a day which falls within the financial year and on which he is shown in the register as subject to the charge shall be calculated in accordance with the formula—

$\frac{AxB}{C}$

A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the property by virtue of which he is shown in the register as subject to the charge.

C is the number of days in the financial year.

If a person is entered in an authority’s register as subject in a chargeable financial year to a collective community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.

The amount shall be found by deducting amount B from amount A.

Amount A is the aggregate of the amounts payable (and whether or not paid) to the person by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.

Amount B is an amount equal to the relevant proportion of amount A; and the relevant proportion is 5 per cent. or such other proportion as may be prescribed by the Secretary of State by order.

In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.

B is the number of days in the chargeable period.

Subject to subsection (7) above, the spouse may not recover from the chargeable person anything by way of contribution to any amount paid by the spouse to the authority by virtue of this section.

For the purposes of this section people are not married to each other on a particular day unless they are married to each other throughout the day.

In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.

B is the number of days in the chargeable period.

The manager may recover from the chargeable person an amount equal to any amount paid by the manager to the authority by virtue of this section.

For the purposes of this section a management arrangement subsists on a particular day if it subsists at any time on the day.

The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community charges by virtue of the same property.

The regulations may include provision conferring rights of recovery as between parties (whether co-owners, spouses or managers).

References to co-owners include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.

Where a person would be subject to a personal community charge but for paragraph 11 of Schedule 1 below, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.

Where a person would be subject to a standard community charge but for the rules as to Crown exemption, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.

Subsection (2) below applies in the case of property 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.

Schedule 2 below (which contains provisions about administration, including collection) shall have effect.

Schedule 3 below (which contains provisions about civil penalties) shall have effect.

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

A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below.

Subsection (2)(e) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed by the Secretary of State by regulations.

Where a penalty is imposed on a person under Schedule 3 below, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under subsections (1) and (2)(h) above against the imposition.

In subsection (2)(i) above “relevant dwelling” means a building, or part of a building, in respect of which the person would be subject to an authority’s collective community charge if the designation were valid.

In subsection (2)(j) above “relevant dwelling” means a building, or part of a building, in respect of which the person would cease to be subject to an authority’s collective community charge if the revocation were made.

A notice under this section must state the matter by which and the grounds on which the person is aggrieved.

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

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).

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.

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

The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

There shall be a community charges registration officer for each charging authority.

The registration officer for a district council, a London borough council or the Council of the Isles of Scilly shall be the person having responsibility for the administration of its financial affairs under section 151 of the M1Local Government Act 1972.

The registration officer for the Common Council shall be the F18person having responsibility for the administration of certain of the financial affairs of the Council under section 6(1) of the Local Government and Housing Act 1989.

A charging authority shall provide the registration officer with such staff, accommodation and other resources as are sufficient to allow his functions under this Part to be exercised.

The 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.

Personal information 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 registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

If it appears to the Secretary of State that a charging authority’s register does not contain items in relation to all community charges of the authority, the Secretary of State may direct the registration officer or the authority (or both) to supply the Secretary of State with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.

If the period specified in a direction under subsection (1) above ends (whether or not the direction has been complied with) and it still appears to the Secretary of State as mentioned in that subsection, he may direct the officer or the authority (or both) to take such steps as the Secretary of State considers appropriate to secure that the register contains items in relation to as many of the authority’s community charges as practicable; and the steps may involve conducting canvasses or otherwise.

If it appears to the Secretary of State that a charging authority has failed to comply with section 26(4) above he may direct the authority to supply him with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.

If the authority purports to comply with a direction under subsection (1) above or the period specified in the direction ends without its purporting to comply and (in either case) it still appears to the Secretary of State as mentioned in that subsection, he may direct the authority to provide the registration officer with such staff, accommodation and other resources as the Secretary of State considers sufficient to allow the officer’s functions under this Part to be exercised.

For the purposes of this Part a person shall be treated as undertaking a full-time course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.

For the purposes of this Part a person shall be treated as undertaking a qualifying course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.

F23Regulations under subsection (1) above shall include a statement of what courses constitute, in the Secretary of State’s opinion, full-time courses of nursing education; but this is without prejudice to the power to provide, or not to provide, that a person undertaking such a course is to be treated as undertaking a full-time course of education for the purposes of this Part.

Regulations under subsection (1A) above must be so framed that undertaking a course of higher education is not treated as undertaking a qualifying course of education for the purposes of this Part.

F25Regulations under this section may include provision allowing or requiring the appropriate registration officer to revoke a designation of an individual as a certification officer.

“The appropriate registration officer” means the registration officer for such charging authority as may be prescribed as regards the educational establishment concerned.

A course of higher education is a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.

This section applies for the purposes of this Part.

References to the register, in relation to a charging authority, are to its community charges register.

References to anything shown in a register on a day are references to what is shown for the day (including what is shown by virtue of a retrospective entry).

References to the registration officer, in relation to a charging authority, are to the community charges registration officer for the authority.

The residential address of a person who is a company is the address of the company’s registered office.

References to a building include references to a chalet or hut.

Whether anything is a caravan at a particular time shall be construed in accordance with Part I of the M2Caravan Sites and Control of Development Act 1960.

If at a particular time a person has no fixed abode (in England and Wales or elsewhere) he shall at that time be treated as having his sole or main residence in the place where he is at the time.

Section 2(6) above shall not apply to a person to whom subsection (8) above applies at the time concerned.

The Secretary of State may make regulations containing rules for ascertaining what is to be treated as the greater or greatest part of premises or a building F27. . ..

Nothing in a private or local Act passed before this Act shall prevent a person being subject to a community charge or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge.

For each chargeable financial year, a charging authority shall set for its personal community charges an amount or amounts in accordance with this section and section 33 below.

Any amount must be set on or before 1 April on which the financial year for which it is set begins, but is not invalid merely because it is set after that date.

No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.

A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.

In setting any amount the authority must secure (so far as practicable) that the total amount yielded by its community charges for the year is sufficient to provide for the items mentioned in subsection (4) below, to the extent that they are not to be provided for by other means.

In construing subsection (4)(a) above any precept for which another has been substituted shall be ignored.

Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.

A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section.

Where an item mentioned in subsection (3) below relates to a part only of its area, a charging authority must set different amounts for different parts so as to secure (so far as practicable) that the item is provided for only by amounts yielded by such of its community charges as relate to the part, to the extent that the item is not to be provided for by other means.

Rules contained in regulations under sections 10(6), 12(6) and 14(7) above shall apply for the purpose of construing subsection (5) above.

As regards any charging authority the Secretary of State may make directions that, for the purposes of subsection (2) above, the extent (if any) to which an item is to be provided for by other means shall be determined by the authority in accordance with the directions.

The power to give directions under subsection (7) above may be exercised differently for different authorities.

No directions under subsection (7) above shall have effect in relation to a determination unless they are served on the authority concerned before it makes the determination.

In construing subsection (3)(a) above any precept for which another has been substituted shall be ignored.

An authority which has set an amount or amounts for a financial year under section 32 above, this section or section 35 below may set an amount or amounts in substitution.

No amount may be set in substitution under this section if it would be greater than that for which it is substituted, except as provided by subsection (4) below.

Any amount set in substitution under this section may be greater than that for which it is substituted (the old amount) if the setting of the old amount has been quashed because of a failure to fulfil section 32(3) or 33(2) above F37, or if the amount is set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below..

Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is then issued to it for the year (originally or by way of substitute) it must as soon as is reasonably practicable after the issue set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

In a case where the precept mentioned in subsection (1) above is issued under section 107(2) below, subsection (3) above shall not apply but subsection (3B) below shall apply.

In such a case, any amount set in substitution under subsection (1) above must be set in accordance (and only in accordance) with the formula—

$A-\frac{(B-C)}{D}$

where A, B, C and D have the meanings given by section 35A below.

Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then makes substitute calculations in accordance with section 95 below, it must as soon as is reasonably practicable after making the substitute calculations set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.

In a case where the substitute calculations mentioned in subsection (4) above are made under section 107(1) below, subsection (5) above shall not apply but subsection (5B) below shall apply.

The standard formula is—

$A-\frac{(B-C)}{D}$

where A, B, C and D have the meanings given by section 35A below.

The special formula is—

$A-\frac{\left(\right(B-C\left)\mathrm{yE}\right)}{D}$

where A, B, C, D and E have the meanings given by section 35A below.

For the purposes of subsections (3)(c) and (5)(c) above a qualifying precept is a precept issued by a precepting authority which is not a relevant authority within the meaning given by subsection (2) above.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F51

In construing subsections (3)(c) and (5)(c) above any precept for which another has been substituted shall be ignored; F52. . ..

For the purposes of this section the relevant population of the area of an English charging authority for a financial year is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.

For the purposes of this section the relevant population of the area of a Welsh charging authority for a financial year is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.

Subsection (5) above does not apply where the calculations giving rise to the application of section 35(4) are made because a previous calculation under section 95(4) below has been quashed because of a failure to comply with section 95 in making the calculation.

Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions.

The authority shall discharge each of the duties separately from the other or others, but it may discharge the duties in whatever sequence it thinks fit.

For the purposes of the excluded provisions, any amount or amounts in fact set in discharge of the duty mentioned in subsection (3)(a) above shall not be regarded as an amount or amounts set for the authority’s personal community charges under the relevant provision there mentioned.

For the purposes of this section the relevant provisions are section 35(1) and (4) above.

Where an authority sets any amount in substitution under section 34 or 35 above (a new amount) anything paid to it by reference to the F56old amount shall be treated as paid by reference to the new amount.

Where an authority sets an amount or amounts in substitution under section 35(1) above it may recover from the precepting authority administrative expenses incurred by it in, or in consequence of, so doing.

Subsections (3) to (7) below apply if at the time a relevant charging authority sets an amount or amounts for a financial year under section 32 above a precept for the year has not been issued to it by a relevant precepting authority.

If a precept for the previous financial year has been issued to it by the precepting authority, in setting an amount or amounts for the financial year under section 32 above the charging authority may include among the items listed in section 32(4) above an amount equal to that payable under the precept (or last precept) issued for the previous financial year; and in such a case section 32(4) shall be read accordingly.

If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has not been issued to it by the precepting authority, and an amount was included under subsection (3) above, the charging authority shall include among the items listed in section 32(4) above an amount equal to that included under subsection (3) above; and in such a case section 32(4) shall be read accordingly.

If the precepting authority issues no precept to the charging authority for the year, the fact that an amount is included under subsection (3) above does not make the charging authority liable to pay anything to the precepting authority.

If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, section 32(4) and 35(3) and (5) above shall be read in accordance with subsection (5) above.

References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority and the financial year mentioned in section 37(2) to (7) above.

Where the charging authority includes under section 37(3) or (4) above an amount equal to that payable under a precept, section 33 above shall have effect as if among the items listed in subsection (3) there were included an amount equal to that payable under the precept, in a case where the precept is stated to be applicable to a part of the authority’s area.

If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, sections 33 and 35(3) and (5) above shall be read in accordance with section 37(5) above.

An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amount or amounts in at least one newspaper circulating in the authority’s area.

Failure to comply with subsection (1) above does not make the setting of an amount or amounts invalid.

A charging authority shall determine a standard community charge multiplier for properties in its area.

If the authority sees fit, different multipliers may be determined for properties of different specified classes.

A specified class is such class as may be specified F58for the purposes of this section by the authority.

If the Secretary of State so requires by regulations, a multiplier for a F59prescribed class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 F59and 1½.

An authority must determine under this section before 1 April 1990.

Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).

A multiplier as it has effect for a given financial year may only be varied before the year begins.

Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

A multiplier must be one of the following, namely, 0,½, 1, 1½ or 2.

References to properties are to buildings, self-contained parts of buildings F60. . . in respect of which persons are or may become subject to standard community charges of the authority.

The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.

An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.

Failure to comply with subsection (13) above does not invalidate the exercise of the power.

The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.

The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.

In accordance with this Part the valuation officer for a F66billing authority shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).

A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards.

A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled five years later.

Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

Not later than F6730 September preceding a day on which a list is to be compiled the valuation officer shall send to the authority a copy of the list he proposes (on the information then before him) to compile.

As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.

As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.

A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the five year period for which it is in force does not detract from the duty to maintain it.

In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.

Every new valuation 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.

The amalgamated list shall contain the information which was included in the local non-domestic rating lists compiled on 1st April 1995 for the old billing authorities (“the current lists”) so far as that information is relevant.

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.

A new valuation officer’s amalgamated list shall be treated, for the purposes of this Act, as the local non-domestic rating list for his new billing authority and shall be deemed to have come into force on 1st April 1995.

Where an amalgamated list contains information which is derived from any alteration made to any 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.

Subsections (2) to (6B) of section 41 above shall not apply in relation to an amalgamated list.

A new valuation 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.

As soon as is reasonably practicable after compiling an amalgamated list, a new valuation officer shall send a copy of it to his new billing authority.

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.

For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.

For each day on which a hereditament is shown in the list, it must also show F70the rateable value of the hereditament

The list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.

Each billing authority F72 in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list).

A rural settlement list shall have effect for each chargeable financial year and shall identify for each such year any settlements mentioned in subsection (3) below.

A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a billing authority the list need not identify the boundaries outside the authority’s area.

An order under subsection (3)(c) above may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.

Subsection (1) above does not apply to a billing authority in respect of any chargeable financial year for which there are no such settlements as are mentioned in subsection (3) above (and, accordingly, if the authority has compiled a rural settlement list, it shall cease to maintain that list).

The billing authority shall, throughout the period of three months preceding the beginning of the first chargeable financial year for which a rural settlement list is to have effect, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.

In each chargeable financial year for which a rural settlement list has effect the billing authority shall (if it appears to the authority that section 42A(1) above will apply to the authority in respect of the next chargeable financial year) review the list and consider whether or not, for the next chargeable financial year, any alterations are required to the list in order to give effect to section 42A(2) above.

If following the review the authority considers that any such alterations are required for that year, it shall, throughout the three months preceding the beginning of that year, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.

A billing authority which has compiled a rural settlement list shall make it available for inspection in the form in which the list has effect for each chargeable financial year to which it relates.

Where a billing authority is required to make any list or draft available for inspection under this section, it shall make the list or draft available at any reasonable hour (and free of charge) at its principal office.

A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

Subject to F74subsections F75(4A), (5) and (6A) below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

$\frac{AxB}{C}$

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Where subsection (6) applies the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

$\frac{AxB}{Cx5}$

Where subsection (6B) below applies, F87or, subject to subsection (6I) below, subsection (6F) below applies,the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.

Where a hereditament or part is used as a qualifying general store or qualifying post office on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in subsection (6C)(b) or (6D)(b) above ceases to be satisfied.

Subsection (6A) above shall not have effect, in relation to a hereditament to which subsection (6F) above applies, on a chargeable day on which paragraph 2A of Schedule 6 to this Act applies in relation to the hereditament.

Subject to subsection (6K) below, subsections (6F) to (6I) above shall cease to have effect at the end of the period of five years beginning with the day on which those subsections come into effect.

The Secretary of State may by order extend or further extend the period mentioned in subsection (6J).

The amount the ratepayer is liable to pay under this section shall be paid to the F95billing authority in whose local non-domestic rating list the hereditament is shown.

The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

This section applies for the purposes of section 43 above.

A is the rateable value shown for the day under section 42(4) above as regards the hereditament . . . F97

. . . F98

Subject to subsection (5) below, B is the non-domestic rating multiplier for the financial year.

Where the F99billing authority is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.

C is the number of days in the financial year.

Subject to subsection (8) below, D is the small business non-domestic rating multiplier for the financial year.

Where the billing authority is a special authority, D is the authority’s small business non-domestic rating multiplier for the financial year.

Where a hereditament is shown in a F102billing authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion the rateable value of the hereditament between the occupied and unoccupied parts of the hereditament and to certify the apportionment to the authority.

The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.

In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.

References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.

A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.

Subject to subsection (4A) and to section 45A below, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

An order may provide that subsection (4) shall have effect as if the following formula were substituted—

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The amount the ratepayer is liable to pay under this section shall be paid to the F112billing authority in whose local non-domestic rating list the hereditament is shown.

The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.

This section applies for the purposes of section 45 above.

A is the rateable value shown for the day under section 42(4) above as regards the hereditament . . . F115

Subject to subsection (4) below, B is the non-domestic rating multiplier for the financial year.

Where the F116billing authority is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.

C is the number of days in the financial year.

Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.

The F129second condition is that, during a period which consists of or includes the chargeable day, a decision of the F122billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.

F131The condition relating to relief for former agricultural premises is that on the chargeable day section 43(6F) above applies to the hereditament.

In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under F135section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.

So far as a decision under subsection (3) above would have effect where none of section 43(6) above, section 43(6B) above and subsection (5B) below applies, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.

A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.

A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.

A decision under subsection (3) above may be revoked by a further decision of the authority.

A decision under subsection (3) above is invalid as regards a day if made F137more than six months after the end of the financial year in which the day falls.

This section does not apply where the hereditament is an excepted hereditament.

This section does not apply where the hereditament is zero-rated under section 45A.

This section applies for the purposes of section 47 above F142(but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section).

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A hereditament not in use shall be treated as wholly or mainly used for purposes of recreation if it appears that when next in use it will be wholly or mainly used for purposes of recreation.

A hereditament which is wholly unoccupied shall be treated as an excepted hereditament if it appears that when any of it is next occupied the hereditament will be an excepted hereditament.

If a hereditament is wholly unoccupied but it appears that it or any part of it when next occupied will be occupied for particular purposes, the hereditament or part concerned (as the case may be) shall be treated as occupied for those purposes.

The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).

A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.

A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.

A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.

The amount as regards which a reduction or remittance may be made under subsection (1) above is the amount the person would be liable to pay (apart from this section) taking account of anything done under section 47 above F148, the effect of any regulations under F149section 57A or 58 below, and the effect of any provision of or made under Schedule 7A below.

Where an authority acts under this section, section 43 or 45 above shall be construed accordingly as regards the case concerned.

The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.

The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.

The Secretary of State may make such regulations as he sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.

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

The regulations may provide for the owner or occupier at the time concerned to be taken to be such one of the owners or occupiers as is identified in accordance with prescribed rules.

The regulations may include provision that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.

In accordance with this Part the central valuation officer shall compile, and then maintain, lists (to be called central non-domestic rating lists).

A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards.

A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled five years later.

Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

Not later than F15130 September preceding a day on which a list is to be compiled the central valuation officer shall send to the Secretary of State a copy of the list he proposes (on the information then before him) to compile.

As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.

As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.

As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.

A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the five year period for which it is in force does not detract from the duty to maintain it.

With a view to securing the central rating en bloc of certain hereditaments, the Secretary of State may by regulations designate a person and prescribe in relation to him F153one or more descriptions of relevant non-domestic hereditament.

For each such day the list must also show against the name of the designated person the rateable value (as a whole) of the hereditaments so shown.

Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.

A central non-domestic rating list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations.

A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.

A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.

The chargeable amount for a chargeable day shall be calculated in accordance with the formula—

$\frac{AxB}{C}$

A is the rateable value shown for the day in the list against the ratepayer’s name.

B is the non-domestic rating multiplier for the financial year.

C is the number of days in the financial year.

The amount the ratepayer is liable to pay under this section shall be paid to the Secretary of State.

The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect.

Schedule 7 below (which contains provisions about multipliers for the purposes of this Part) shall have effect.

In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.

A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.

Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.

Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.

In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, the same as the aggregate amount which would be so payable apart from the regulations.

For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.

Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.

In relation to any relevant period the Secretary of State may make regulations under this section F173 which apply in relation to Wales .

A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.

Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.

Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

Regulations under this section in their application to a particular F178relevant financial year shall not be effective unless they come into force before 1 January immediately preceding F178the year; but this is without prejudice to the power to amend or revoke.

In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all F179billing authorities by way of non-domestic rates as regards a particular financial year F180does not exceed that which it would in his opinion be likely to be apart from the regulations.

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

The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.

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

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).

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.

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

The regulations may provide that proceedings (whether by way of appeal under regulations under section 55 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.

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A hereditament is composite if part only of it consists of domestic property.

A hereditament shall be treated as wholly or mainly used for charitable purposes at any time if at the time it is wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale of the goods (after any deduction of expenses) are applied for the purposes of a charity.

In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.

The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.

In subsection (2A) above “land” includes a wall or other part of a building.

In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.

The owner of a hereditament or land is the person entitled to possession of it.

Whether a hereditament or land is occupied, and who is the occupier, shall be determined by reference to the rules which would have applied for the purposes of the 1967 Act had this Act not been passed (ignoring any express statutory rules such as those in sections 24 and 46A of that Act).

Subsections (1) and (2) above shall have effect subject to F191the following provisions of this section.

In subsection (6) above “returning officer” shall be construed in accordance with section 24 or 35 of the M3Representation of the People Act 1983 (as the case may be).

A right which is a hereditament by virtue of section 64(2) above shall be treated as occupied by the person for the time being entitled to the right.

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This Part applies to the Crown as it applies to other persons.

If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.

The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.

Subsection (3) above does not affect the power conferred by section 64(3) above

Subsection (2B) applies only in so far as this Part applies in relation to England.

Subsection (2BB) applies only in so far as this Part applies in relation to Wales.

Subsection (2B) F204and subsection (2BB) above do not apply where the building or self-contained part is used as the sole or main residence of any person F205. . .

Property is not domestic property if it is F207overnight accommodation which is the subject of a timeshare contract within the meaning of the Timeshare, Holiday Products, Resale and Exchange Contracts Regulations 2010.

Subsection (1) above does not apply in the case of a pitch occupied by a caravan, but if in such a case the caravan is the sole or main residence of an individual, the pitch and the caravan, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property

Subsection (1) above does not apply in the case of a mooring occupied by a boat, but if in such a case the boat is the sole or main residence of an individual, the mooring and the boat, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property.

Subsection (3) or (4) above does not have effect in the case of a pitch occupied by a caravan, or a mooring occupied by a boat, which is an appurtenance enjoyed with other property to which subsection (1)(a) above applies

Property not in use is domestic if it appears that when next in use it will be domestic.

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Whether anything is a caravan shall be construed in accordance with Part I of the M6Caravan Sites and Control of Development Act 1960.

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The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.

The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.