Part IV Precepts and Levies

Precepts

F168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F269. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F370. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F471. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F572. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F673. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C1C2C374 Levies.

1

In this section “levying body” means any body which—

a

is established by or under an Act,

b

apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and

c

is not a precepting authority, combined police authority, F23or combined fire authority .

C42

Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.

F222A

The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 F21or section 17 of the Regional Assemblies (Preparations) Act 2003.

3

The regulations may include provision—

a

as to when levies are to be issued;

b

imposing a maximum limit on levies;

c

as to apportionment where a body issues levies to more than one council;

d

conferring a power to issue levies by way of substitute for others;

e

as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued;

f

conferring a right to interest on anything unpaid.

4

The regulations may include provision—

F7a

that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;

b

that a county council making calculations in accordance with section 43 of that Act (originally or by way of substitute) may anticipate a levy;

F8bb

that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Metropolitan Police Authority (for which separate provision is made), may anticipate a levy;

c

as to the treatment as special expenses of amounts so anticipated;

d

as to the treatment of any levy actually issued.

F95

The regulations may include—

a

provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit);

b

provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.

6

In this section “Act” includes a private or local Act.

F107

For the purposes of this section—

a

a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; F11. . .

F11b

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

shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.

F1274A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

75 Special levies.

1

This section applies as regards any body—

a

which has no power to levy a rate by virtue of regulations under section 118 below, or

b

whose power to levy a rate is modified by regulations under that section.

2

The F13appropriate Minister may make regulations conferring on any such body power to issue in respect of prescribed chargeable financial years and in accordance with the regulations—

a

a special levy (to be so called) to such F14billing authority as is prescribed as regards the body concerned, or

b

special levies (to be so called) to such F15billing authorities as are prescribed as regards the body concerned.

3

The regulations may include provision as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of a special levy or special levies.

4

The regulations may include provision_

a

as to when special levies are to be issued;

b

imposing a maximum limit on special levies;

c

as to apportionment where a body issues special levies to more than one F16billing authority;

d

conferring a power to issue special levies by way of substitute for others;

e

as to the payment (in instalments or otherwise) of amounts in respect of which special levies are issued;

f

conferring a right to interest on anything unpaid.

5

The regulations may include provision requiring a F16billing authority to treat as special expenses any expenses needed to meet a special levy issued to it.

6

The regulations may include provision—

F17a

that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy;

b

as to the treatment as special expenses of amounts so anticipated;

c

as to the treatment of any special levy actually issued.

F187

The regulations may include—

a

provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the appropriate Minister thinks fit);

b

provision amending or adapting any provision of that Act in consequence of any provision included under subsection (6) above.

F198

In this section “the appropriate Minister” has the same meaning as in section 118 below.

F2075A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .