Part IV Precepts and Levies
Precepts
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C1C2C3C5C774 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
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 F27F25... or Part 1 of the Local Government and Public Involvement in Health Act 2007 .
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—
F8a
that a billing authority making calculations in accordance with section F2831A or 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 F2942A or 43 of that Act (originally or by way of substitute) may anticipate a levy;
F9bb
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 F32Mayor's Office for Policing and Crime (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.
F105
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.
F117
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; F12. . .
F12b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.
F268
For the purposes of this section—
a
a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009 shall be treated as a levying body with respect to which regulations may be made under subsection (2), and
b
the reference in that subsection to the council concerned shall be treated as a reference to the combined authority's constituent councils.
9
F36For the purposes of subsection (8)—
a
a county council is a constituent council of a combined authority if the area of the county council, or part of that area, is within the authority's area;
b
a district council is a constituent council of a combined authority if the area of the district council is within the authority's area.
C610
Regulations under this section by virtue of subsection (8) may only make provision in relation to the expenses of a combined authority that are reasonably F34attributable toF34attributable—
a
to the exercise of its functions relating to transport.F35, or
b
subject to subsection (11), to the exercise of any other functions.
F3311
Regulations under this section by virtue of subsection (8) that include provision within subsection (10)(b) may be made only with the consent of—
a
the constituent councils, and
b
in the case of regulations in relation to an existing combined authority, the combined authority.
12
Subsection (11) is subject to section 106A of the Local Democracy, Economic Development and Construction Act 2009 (which enables regulations to be made without the consent of all the constituent councils in certain circumstances).
13
Regulations under this section by virtue of subsection (8) may not make provision in relation to expenses of a combined authority that are attributable to the exercise of mayoral functions.
14
In subsections (8) to (13)—
“constituent council” means—
- a
a county council the whole or any part of whose area is within the area of the combined authority, or
- b
a district council whose area is within the area of the combined authority;
- a
“mayoral functions” has the meaning given by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009.
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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 F14appropriate 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 F15billing authority as is prescribed as regards the body concerned, or
b
special levies (to be so called) to such F16billing 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 F17billing 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 F17billing authority to treat as special expenses any expenses needed to meet a special levy issued to it.
6
The regulations may include provision—
F18a
that a billing authority making calculations in accordance with section F3031A or 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.
F197
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.
F208
In this section “the appropriate Minister” has the same meaning as in section 118 below.