SCHEDULES
F1SCHEDULE 1
Persons in detention
1
1
A person is an exempt individual on a particular day if at any time on the day—
a
he is detained in a prison, a hospital or any other place by virtue of an order of a court to which sub-paragraph (2) below applies,
b
he is detained under paragraph 2 of Schedule 3 to the M14Immigration Act 1971 (deportation),
c
he is detained under section 136 of the M15Mental Health Act 1983 (detention in place of safety), or
d
he is detained under a warrant issued under the M16Repatriation of Prisoners Act 1984.
2
This sub-paragraph applies to the following courts—
a
a court in the United Kingdom, and
b
a Standing Civilian Court established under the M17Armed Forces Act 1976.
3
If a person is temporarily discharged under section 28 of the M18Prison Act 1952, or temporarily released under rules under section 47(5) of that Act, for the purposes of sub-paragraph (1) above he shall be treated as detained.
4
Sub-paragraph (1) above does not apply where the person is detained under regulations made under paragraph 8 of Schedule 4 below.
5
6
In sub-paragraph (1) above “order” includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.
7
The Secretary of State may by order provide that a person is an exempt individual on a particular day if—
a
b
such conditions as may be prescribed are fulfilled.
Visiting forces
2
1
A person is an exempt individual on a particular day if at any time on the day he has a relevant association with a visiting force.
2
A visiting force, in relation to any particular time, is any body, contingent or detachment of the forces of a country to which any provision in Part I of the M24Visiting Forces Act 1952 applies at that time.
3
A person has, at any particular time, a relevant association with a visiting force if he has at that time such an association within the meaning of that Part.
International headquarters and defence organisations
3
1
A person is an exempt individual on a particular day if at any time on the day he is a member of a headquarters or a dependant of such a member.
2
A headquarters, in relation to any particular time, is a headquarters or organisation designated at that time by an Order in Council under section 1 of the M25International Headquarters and Defence Organisations Act 1964.
3
A person is, at any particular time, a member of a headquarters if he is at that time such a member within the meaning of the Schedule to that Act.
4
A person is, at any particular time, a dependant of such a member if he is at that time such a dependant within the meaning of that Schedule.
The severely mentally impaired
4
1
A person is an exempt individual on a particular day if—
a
as regards the day he fulfils one or more of the conditions mentioned in sub-paragraph (2) below,
b
at any time on the day he is severely mentally impaired, and
c
he is stated to be severely mentally impaired at that time in a certificate of a registered medical practitioner.
2
The conditions are that—
a
he is entitled for the day to an invalidity pension under section 15 of the M26Social Security Act 1975;
b
he is entitled for the day to a severe disablement allowance under section 36 of that Act;
c
. . . F136
F137d
he is entitled for the day to an invalidity pension under section 15 or 16 of the M27Social Security Pensions Act 1975;
e
he is entitled for the day to an unemployability supplement under section 58 of the Social Security Act 1975;
f
he is entitled for the day to an unemployability allowance under—
i
article 18(1) of the Personal Injuries (Civilians) Scheme 1983, or
ii
article 18(1) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, whether with or without modifications, by any other instrument).
F138g
he is entitled for the day to an attendance allowance under section 35 of the Social Security Act 1975;
h
he would be entitled for the day to such an allowance but for the prescribed conditions as to residence or presence in Great Britain mentioned in subsection (1) of that section, or the requirement for a claim under subsection (4) of that section, or both of those matters;
i
he is entitled for the day to an increase in the rate of his disablement pension under section 61 of that Act (increase where constant attendance needed);
j
he is entitled for the day to a constant attendance allowance under—
i
article 14 of the Personal Injuries (Civilians) Scheme 1983; or
ii
article 14 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, whether with or without modifications, by any other instrument).
F1393
A person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.
4
The Secretary of State may by order amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods).
5
The Secretary of State may by order substitute another definition for the definition of severe mental impairment for the time being effective for the purposes of this paragraph.
Children
F1405
A person is an exempt individual on a particular day if the day falls within a week for which—
a
a person is entitled to child benefit in respect of the individual, or
b
a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.
Students
F1416
A person is an exempt individual on a particular day if—
a
the day falls within a period in which he is undertaking a full-time course of education, and
b
on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.
6A
A person is an exempt individual on a particular day if—
a
he is aged under 20 on the day,
b
the day falls within a period in which he is undertaking a qualifying course of education, and
c
the course is not undertaken in consequence of an office or employment held by the person.
Members of religious communities
7
1
A person is an exempt individual on a particular day if at any time on the day—
a
he is a member of a relevant religious community, and
b
he has no income or capital of his own and is dependent on the community concerned for his material needs.
2
A relevant religious community is a religious community whose principal occupation—
a
is prayer, contemplation, the relief of suffering, education, or any prescribed occupation, or
b
consists of two or more of the occupations mentioned in paragraph (a) above.
3
A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph by regulations made by the Secretary of State.
4
In construing sub-paragraph (1)(b) above income by way of pension in respect of a former employment is to be ignored.
Hospital patients
8
1
A person is an exempt individual on a particular day if at any time on the day one or more of the following paragraphs applies to him—
a
he is a patient who has his sole or main residence in a hospital;
b
he is detained under Part II of the M28Mental Health Act 1983 in a hospital;
c
he is detained under section 46, 47 or 48 of that Act in a hospital.
2
F142“Hospital” means -.
a
a health service hospital within the meaning of the National Health Service Act 1977; and
b
a military, air-force or naval unit or establishment in England and Wales at or in which medical or surgical treatment is provided for persons subject–
i
by virtue of section 205 of the Army Act 1955, to military law;
ii
by virtue of section 205 of the Air Force Act 1955, to air-force law; or
iii
by virtue of section 111 of the Naval Discipline Act 1957, to that Act.
3
The Secretary of State may by order substitute another definition for the definition of hospital for the time being effective for the purposes of this paragraph.
Patients in homes
9
1
A person is an exempt individual on a particular day if at any time on the day one or each of the following paragraphs applies to him—
a
he has his sole or main residence in a residential care home, nursing home, mental nursing home or hostel, and he is receiving care or treatment (or both) in the home or hostel;
b
he is detained under Part II of the Mental Health Act 1983 in a mental nursing home.
2
F143A residential care home is—
a
an establishment in respect of which registration is required under Part I of the M29Registered Homes Act 1984 or would be so required but for section 1(4) or (5)(j) of that Act;
b
c
a building or part of a building in which residential accommodation is provided and which is run by the Abbeyfield Society, including all bodies corporate or unincorporate which are affiliated to that Society.
3
A nursing home is anything which is a nursing home within the meaning of the Registered Homes Act 1984 or would be but for section 21(3)(a) of that Act.
4
A hostel is anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph.
5
A mental nursing home is anything which is a mental nursing home within the meaning of the Registered Homes Act 1984.
6
The Secretary of State may by order substitute another definition for any definition of a residential care home, nursing home or mental nursing home for the time being effective for the purposes of this paragraph.
Care workers
10
1
A person is an exempt individual on a particular day if—
a
at any time on the day he is employed to provide care or support (or both) to another person or other persons, and
b
such conditions as may be prescribed by regulations made by the Secretary of State are fulfilled.
2
Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—
a
require the person’s employer to be a charity or fulfil some other description;
b
relate to the period for which he is employed or other factors concerning his employment;
c
require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;
d
require his capital not to exceed a prescribed amount;
e
require him to be resident in prescribed premises;
f
require him not to exceed a prescribed age;
g
require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).
Residents of certain Crown buildings
11
1
A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building which on the day concerned is designated under this paragraph.
2
The Secretary of State may designate a building under this paragraph if at the time of designation the first and second conditions are fulfilled.
3
The first condition is that—
a
the Crown has a freehold interest in the whole building and it is not subject (as a whole) to a single leasehold interest, or
b
the Crown has an interest in the whole building under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.
4
The second condition is that in the Secretary of State’s opinion the building is used wholly or mainly as the sole or main residence of individuals, and in his opinion most or all of them—
a
reside there for short periods, or
b
should in the interests of national security not be registered as subject to a personal community charge.
5
The Secretary of State shall revoke a designation under this paragraph if the first or second condition ceases to be fulfilled.
6
A designation under this paragraph shall take effect at the beginning of the day following that on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.
7
The Crown has an interest in a building if the interest belongs to Her Majesty in right of the Crown or of the Duchy of Lancaster, or belongs to the Duchy of Cornwall or a government department, or is held for the purposes of a government department.
Residents of certain other dwellings
12
A person is an exempt individual on a particular day if—
a
at any time on the day he has his sole or main residence in a designated dwelling in respect of which a person is shown in the register as subject on the day to a collective community charge of a charging authority, and
b
the day does not fall within a period in which he is undertaking a full-time course of education.
13
A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building falling within a description prescribed under section 5(3)(d) above.
Persons without fixed abodes
14
1
A person is an exempt individual on a particular day if—
a
throughout the day he has no fixed abode in England and Wales or elsewhere, and
b
at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.
2
A residential boat is a boat which is designed or adapted for human habitation.
F2SCHEDULE 2
Sch. 2 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 2 further amended (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 99
Introduction
1
The Secretary of State may make regulations containing such provision as he sees fit in relation to—
a
the collection of amounts persons are liable to pay in respect of community charges;
b
the collection of amounts individuals are liable to pay by way of contribution to amounts other persons are liable to pay in respect of collective community charges;
c
other aspects of administration as regards community charges and contributions.
Charges
2
1
In sub-paragraph (2) below—
a
references to the chargeable person are to a person who is entered in an authority’s register as subject in a chargeable financial year to a community charge of the authority and who has sole liability to pay an amount to the authority in respect of the charge as it has effect for the year,
b
references to the chargeable amount are to the amount he is liable to pay, and
c
references to the authority and the financial year are to the authority and the financial year concerned.
2
Regulations under this Schedule may include provision—
a
that the chargeable person is to make payments on account of the chargeable amount, which may include payments during the course of the financial year,
b
that payments on account must be made in accordance with an agreement between the chargeable person and the authority or in accordance with a prescribed scheme for payment by instalments,
c
that in prescribed circumstances payments on account must be calculated by reference to an estimate of the chargeable amount,
d
that an estimate must be made on prescribed assumptions (whether as to the chargeable person’s residence or his interest in property or amounts payable by way of contribution or otherwise),
e
that if the authority requests the chargeable person to supply it with information for the purpose of enabling it to make an estimate, he must supply it to the authority within a prescribed period if it is in his possession or control,
f
that the authority must serve a notice or notices on the chargeable person stating the chargeable amount or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),
g
that, in the case of a collective community charge, the chargeable person must compile, and retain for a prescribed period, records about individuals resident in the designated dwelling (whether or not they are liable to make a payment under section 9 above) and about periods of residence and contributions payable,
h
that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer allow it or him (as the case may be) to inspect the records,
i
that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer send a copy of the records to it or him (as the case may be),
j
that, in the case of a collective community charge, the chargeable person must submit returns to the authority containing information about amounts payable by way of contribution,
k
that no payment on account of the chargeable amount need be made or return submitted unless a notice requires it,
F145l
that a notice must be in a prescribed form,
la
that a notice must contain prescribed matters,
lb
that a notice must not contain other prescribed matters,
lc
that where a notice is invalid because it does not comply with regulations under paragraph (l) or (la) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (f ) or (k) above shall nevertheless have effect as if the notice were valid,
ld
that where a notice is invalid because it does not comply with regulations under paragraph (l) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to issue to the chargeable person a document in the form which the notice would have taken had it complied with regulations under paragraph (l) above,
le
that where a notice is invalid because it does not comply with regulations under paragraph (la) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to inform the chargeable person of such of the matters prescribed under paragraph (la) above as were not contained in the notice,
m
that the authority must supply prescribed information to the chargeable person when it serves a notice . . . F146
n
that if the chargeable person fails to pay an instalment or submit a return in accordance with the regulations the unpaid balance of the chargeable amount or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and
o
that any amount paid by the chargeable person in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.
3
The regulations may include provision that where—
a
a person is entered in the registers of two or more authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,
b
he has sole liability to pay an amount to each authority in respect of its charge as it has effect for the year, and
c
one or more of the entries is subject to an appeal or arbitration,
while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.
4
The regulations may include rules for ascertaining whether an entry is subject to an appeal or arbitration, whether an appeal or arbitration is outstanding, and which of a number of entries was made first; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.
3
1
Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of community charges.
2
The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State sees fit.
3
The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.
Contributions
4
1
In this paragraph—
a
references to the contributor are to an individual liable to pay in respect of a contribution period an amount to another person by way of contribution to the amount he is liable to pay to an authority in respect of a collective community charge of the authority as it has effect for a financial year,
b
references to the chargeable person are to the other person,
c
references to the contribution are to the amount the individual is liable to pay, and
d
the reference to the contribution period is to the contribution period concerned.
2
Regulations under this Schedule may include provision—
a
that the contributor is to make a payment or payments on account of the contribution, which may include a payment or payments before the contribution period ends,
b
that payments must be made at prescribed times (which may be times determined by the chargeable person or times when rent or some other consideration for accommodation is due or otherwise),
c
that in prescribed circumstances payments on account must be calculated by reference to an estimate of the contribution,
d
that an estimate must be made on prescribed assumptions (whether as to a period of residence or otherwise),
e
that the chargeable person must inform the contributor that the dwelling is a designated dwelling and supply him with prescribed information about the contribution and a receipt for any payment by way of the contribution, and
f
that any amount paid by the contributor in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid.
Discounts
F1475
1
Regulations under this Schedule may include provision empowering an authority, subject to such conditions as may be prescribed, to accept, in such cases as the authority may determine and in satisfaction of a person’s sole liability to pay an amount (the chargeable amount) in respect of the authority’s community charge as is has effect for a chargeable financial year or any shorter period, an amount which—
a
is determined by the authority; and
b
is payable in a single lump sum; and
c
is less than the authority’s estimate of the chargeable amount.
2
The regulations may include provision empowering or requiring the authority to make such adjustments (whether by way of an additional sum due to the authority or by way of repayment or credit by the authority or otherwise) as may be prescribed where the chargeable amount is subsequently estimated to be or proves to be greater or less than the amount originally (or last) estimated.
3
The regulations may include, as regards a case where persons are jointly and severally liable to pay the chargeable amount, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.
4
The regulations may include provision that, in a case where an authority have made provision by virtue of any of sub-paragraphs (1) to (3) above, any provision which is included in regulations under this Schedule by virtue of paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.
5A
1
Regulations under this Schedule may include provision that where—
a
a person has sole liability to pay a sum on account in respect of an authority’s community charge,
b
a sum smaller than that sum is paid, and
c
such conditions as may be prescribed are fulfilled,
the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.
2
The regulations may include provision that—
a
for prescribed purposes the sum on account shall be treated as having been paid in full;
b
for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.
3
The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.
Information
6
1
Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—
a
it is in the possession or control of the person concerned,
b
the registration officer requests the person concerned to supply it,
c
it is requested by the registration officer for the purpose of carrying out his functions under this Part, and
d
it does not fall within any prescribed description of information which need not be supplied.
2
The persons are—
a
the registration officer for any other charging authority,
b
the charging authority for which the officer making the request is the registration officer,
c
any other charging authority,
d
any precepting authority, and
e
the electoral registration officer for any area in England and Wales.
3
The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
7
1
Regulations under this Schedule may include provision that any person falling within sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—
a
it is in the possession or control of the person concerned,
b
the registration officer requests the person concerned to supply it, and
c
it is requested by the registration officer for the purpose of carrying out his functions under this Part.
2
A person falls within this sub-paragraph if he is a person the officer making the request reasonably believes is, has been, or is about to become, subject to a community charge of the authority for which the officer is the registration officer.
3
The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
8
1
Regulations under this Schedule may include provision that as regards any relevant property one or more individuals (to be called responsible individuals) may be designated by a registration officer for a charging authority, or otherwise identified, in accordance with prescribed rules.
2
The regulations may include provision that a responsible individual shall supply to a registration officer for a charging authority such information as fulfils the following conditions—
a
it is in the possession or control of the responsible individual,
b
the registration officer requests the responsible individual to supply it, and
c
it is requested by the registration officer with the object of enabling him to form a view whether the responsible individual or any other person is, has been, or is about to become, subject to a community charge of the authority by virtue of the relevant property.
3
The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
4
The regulations may include provision allowing or requiring a registration officer for a charging authority to revoke a designation of an individual as a responsible individual.
5
References to relevant property are to a building, a part of a building, a caravan or a houseboat.
9
1
Regulations under this Schedule may include provision that a certification officer shall supply to a registration officer for a charging authority such information as F148falls within sub-paragraph (2) or (2A) below and fulfils the following conditions—
a
it is in the possession or control of the certification officer,
b
the registration officer requests the certification officer to supply it, and
c
it is requested by the registration officer for the purpose of carrying out his functions under this Part.
2
The information F149falling within this sub-paragraph is—
a
the name of each person who (on the day the request is made) is undertaking a full-time course of education at the educational establishment of the certification officer and has his sole or main residence in the area of the charging authority, and
b
the address of the sole or main residence of each such person.
F1502A
The information falling within this sub-paragraph is information whether, on any day specified in the request, any person so specified is undertaking a qualifying course of education.
3
The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
4
A certification officer is an individual who is a certification officer by virtue of regulations under section 30 above.
5
The educational establishment of a certification officer is the educational establishment as regards which he is the certification officer.
F1519A
1
Regulations under this Schedule may include provision that—
a
a registrar of births and deaths shall supply to the registration officer for any appropriate charging authority which is prescribed such particulars of such deaths as may be prescribed;
b
the Registrar General for England and Wales shall supply to the registration officer for any charging authority which is prescribed such particulars of such deaths as may be prescribed.
2
The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied.
3
In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.
10
1
Regulations under this Schedule may include provision that a person who has reason to believe he is or has been subject at any time on or after 1 December 1989 to a community charge of a charging authority shall inform the registration officer accordingly.
2
The regulations may include provision that where a person is shown in a charging authority’s register as subject to a community charge of the authority, and he has reason to believe that the item concerned contains an error or is not complete or up-to-date, he shall inform the registration officer accordingly.
3
The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the person having reason to believe as mentioned in sub-paragraph (1) or (2) above.
11
1
Regulations under this Schedule may include provision that—
a
where a person becomes or ceases to be subject to a charging authority’s community charge, and the registration officer makes an entry in the register accordingly, as soon as is reasonably practicable after doing so he shall send the prescribed person a copy of the item contained in the register in relation to the charge,
b
where the registration officer amends an item contained in the register in order to correct an error or render the item more complete or up-to-date, as soon as is reasonably practicable after doing so he shall send the person shown in the register as subject to the charge concerned a copy of the amended item, and
c
any copy sent in accordance with the regulations must be accompanied by prescribed information.
2
Regulations under sub-paragraph (1)(a) above may prescribe the person who has become or ceased to be subject to the charge concerned or any other person.
12F152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
1
Regulations under this Schedule may include provision that (so far as he does not have power to do so apart from the regulations) a registration officer for a charging authority may supply relevant information to a registration officer for another charging authority, even if he is not requested to supply the information.
2
Information is relevant information if—
a
it was obtained by the first-mentioned officer in exercising his functions under this Part,
b
he believes it would be useful to the other officer in exercising his functions under this Part, and
c
it does not fall within any prescribed description of information which is not to be supplied.
F15313A
1
Regulations under this Schedule may include provision that a registration officer for a charging authority—
a
may supply relevant information to any person who requests it for a purpose not relating to this Part;
b
may charge a prescribed fee for supplying the information;
c
shall account for and pay any such fee to the charging authority for which he is the registration officer.
2
Information is relevant information if—
a
it was obtained by the officer for the purpose of carrying out his functions under this Part, and
b
it is not personal information.
3
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.
14
1
Regulations under this Schedule may include provision that no duty of confidentiality shall prevent the Secretary of State from disclosing relevant information to a registration officer for a charging authority.
2
Information is relevant information if—
a
it was obtained by the Secretary of State in exercising his functions under the M32Social Security Act 1986,
b
the Secretary of State believes it would be useful to the registration officer in exercising his functions under this Part, and
c
it falls within a prescribed description.
15
Regulations under this Schedule may include provision that, in carrying out its functions under this Part, a charging authority may use information which—
a
is obtained under any other enactment, and
b
does not fall within any prescribed description of information which cannot be used.
Inspection etc.
16
1
Regulations under this Schedule may include provision that a person shown in a charging authority’s register as subject at any time to a community charge of the authority may, at a reasonable place and reasonable time stated by the registration officer, inspect the item contained in the register in relation to the charge.
2
The regulations may include provision that if such a person requests the registration officer to supply a copy of such an item the officer shall supply a copy to the person.
3
The regulations may include provision that if the authority requires a reasonable charge in respect of the supply of such a copy the duty to supply it shall not arise unless the person pays the charge.
4
To cater for any case where a register is not kept in a documentary form, the regulations may include provision equivalent to that included under sub-paragraphs (1) to (3) above subject to any modifications the Secretary of State sees fit.
17
1
Regulations under this Schedule may include provision that a registration officer is to compile and then maintain—
a
an extract of prescribed information taken from the information for the time being contained in the charging authority’s register, and
b
a list of the addresses of buildings and parts of buildings for the time being designated by the registration officer for the purposes of the charging authority’s collective community charges.
2
The regulations may include provision that any person may, at a reasonable place and reasonable time stated by the registration officer, inspect the extract and list maintained as mentioned in sub-paragraph (1) above.
3
The regulations may include provision that the registration officer may not supply a copy of the extract and list to any person.
4
To cater for any case where the extract and list are not maintained in a documentary form, the regulations may include provision equivalent to that included under sub-paragraph (2) above subject to any modifications the Secretary of State sees fit.
18
Regulations under this Schedule may include provision that an authority which, or officer who, has received a copy of records under any provision included under paragraph 2(2)(i) above must allow the copy to be inspected by an individual liable to pay an amount to the chargeable person concerned by way of contribution to the amount he is liable to pay in respect of the charge concerned.
Miscellaneous
19
A payment on account of a contribution an individual is liable to pay under section 9 above shall not be treated as rent or other consideration for accommodation, notwithstanding anything included in regulations under paragraph 4 above.
20
Any reference in this Schedule to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.
F15421
Where regulations dealing with co-owners are made under section 19 above, regulations under this Schedule may—
a
include provision in relation to co-ownerships which is equivalent to that included under paragraphs 2 F155to 5A above in relation to other cases, with such modifications as the Secretary of State thinks fit, and
b
modify, as the Secretary of State thinks fit, the application of regulations included under paragraphs 6 to 18 above as they have effect in relation to co-ownerships.
F3SCHEDULE 3
Sch. 3 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4))
Imposition by authority
1
1
Where a person (other than an authority) is requested to supply information under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority making the request may impose a penalty of £50 on him if—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
2
Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority F156again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
3
Where a person is requested by an authority to allow it to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
4
Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the authority F156again to allow it to inspect the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
5
Where a person is requested by an authority to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
6
Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the authority F156again to send a copy of the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
7
Where a person, in purported compliance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, knowingly submits a return which is inaccurate in a material particular, the authority concerned may impose on him a penalty of £50.
F1577A
Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request.
8
An authority may quash a penalty imposed by it.
Imposition by registration officer
2
1
Where a person—
a
fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or
b
in purported compliance with such provision knowingly compiles a record which is inaccurate in a material particular,
the registration officer for the authority concerned may impose a penalty of £50 on him.
2
Where a penalty has been imposed on a person under sub-paragraph (1) above and as regards the same community charge—
a
he fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or
b
in purported compliance with such provision he knowingly compiles a record which is inaccurate in a material particular,
the registration officer for the authority concerned may impose a further penalty of £200 on him.
3
Where a person is requested by a registration officer to allow him to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
4
Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the officer F158again to allow him to inspect the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
5
Where a person is requested by a registration officer to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
6
Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the officer F158again to send a copy of the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
7
Where a person fails without reasonable excuse_
a
to inform a contributor in accordance with any provision included in regulations under paragraph 4(2)(e) of Schedule 2 above,
b
to supply information in accordance with such a provision, or
c
to supply a receipt in accordance with such a provision,
the registration officer for the authority concerned may impose a penalty of £50 on him in respect of any (or each) such failure.
8
Where a person is requested to supply information under any provision included in regulations under paragraph 7, 8 or 9 of Schedule 2 above, the officer making the request may impose a penalty of £50 on him if—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
9
Where a penalty has been imposed on a person under sub-paragraph (8) above and he is requested by the officer F158again to supply the same information under the same provision, the officer may impose a further penalty of £200 on him if—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
10
Where a person is requested to supply information under any provision included in regulations under paragraph 7 or 8 of Schedule 2 above, and another person in responding to the request knowingly supplies information which is inaccurate in a material particular, the officer making the request may impose a penalty of £50 on the person supplying the information.
11
Where a person fails without reasonable excuse to inform a registration officer in accordance with any provision included in regulations under paragraph 10 of Schedule 2 above the officer may impose a penalty of £50 on him.
F15911A
Sub-paragraphs (4), (6) and (9) above apply each time the officer repeats a request.
12
An officer may quash a penalty imposed by him.
General
3
Where a person is convicted of an offence, the conduct by reason of which he is convicted shall not also allow a penalty to be imposed under paragraph 1 or 2 above.
F1603A
References in paragraphs 1 and 2 above—
a
to any provision included in regulations under paragraph 2, 3 or 4(2)(e) of Schedule 2 above include references to any equivalent provision included in regulations under paragraph 21(a) of that Schedule.
b
to any provision included in regulations under any other paragraph of Schedule 2 above include references to any such provision as modified in its application by regulations under paragraph 21(b) of the Schedule.
4
1
If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or (as the case may be) the last occasion when the power conferred by this paragraph was exercised, they may by order substitute for any sum for the time being specified in paragraphs 1 and 2 above such other sum as appears to them to be justified by the change.
2
An order under this paragraph shall not apply in relation to anything done, or any failure which began, before the date on which the order comes into force.
5
1
A penalty under paragraph 1 above shall be paid to the authority imposing it.
2
A penalty under paragraph 2 above shall be paid to the authority for which the registration officer imposing it is the registration officer.
6
1
The Secretary of State may make regulations containing provision as to the collection of amounts payable as penalties under paragraph 1 or 2 above.
2
The regulations may include provision for the collection of such amounts (including provision about instalments and notices) which is equivalent to that made in regulations under Schedule 2 above for the collection of amounts persons are liable to pay in respect of community charges subject to any modifications the Secretary of State sees fit.
3
The regulations may include provision that, where the imposition of a penalty is subject to an appeal or arbitration, no amount shall be payable in respect of the penalty while the appeal or arbitration is outstanding.
4
The regulations may include rules for ascertaining whether an imposition is subject to an appeal or arbitration, and whether an appeal or arbitration is outstanding; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.
5
The regulations may include provision dealing with any case where a penalty is quashed, and may in particular provide for the repayment of an amount or the allowance of an amount by way of deduction against a sum due.
6
Provision as to penalties incurred under paragraph 2 (8) to (11) above before 1 April 1990 may be included in regulations under this paragraph notwithstanding that no liability to pay amounts in respect of community charges arises before that date.
F172SCHEDULE 4
Sch. 4 repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), 117(2), Sch.14 (with s. 118(1)-(4) and subject to saving in relation to Sch. 4 para. 6 by S.I. 1993/1780, art.2); Sch. 4 further amended: (6.3.1992) by 1992 c. 14, s. 102 (with s. 118(1)(2)(4)); (1.7.1992) by 1992 c. 6, ss. 3, 4, Sch. 1, Sch. 2 paras. 100, 101; Sch. 4 para. 6 amended (11.6.1996) by Jobseekers Act 1995 c. 18, s. 41(4), Sch. 2 para. 18; S.I. 1996/1509, art. 2, Sch.; Sch. 4 para. 6 amended (18.10.1999) by Social Security Act 1998 c. 14, ss. 86(1), Sch. 7 para. 17; S.I. 1999/2860, art. 2(c) Sch. 1 (subject to transitional provisions in Schs. 16-18); Sch. 4 para. 6 amended (so far as it continues to have effect) (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 c. 16, s. 22(3), Sch. 2 para. 29; S.I. 2002/1691, art. 2(l); S.I. 2003/1776, art. 2(a)
Part I Introduction
1
1
The Secretary of State may make regulations in relation to the recovery of—
a
any sum which has become payable to an authority under any provision included in regulations under paragraph 2 of Schedule 2 above and has not been paid;
b
any sum which has become payable to an authority under any provision included in regulations under paragraph 3 of that Schedule and has not been paid;
c
any sum which has become payable to a chargeable person under any provision included in regulations under paragraph 4 of that Schedule and has not been paid;
d
any sum which has become payable to an authority under any provision included in regulations under paragraph 5(2)(a) or (5) of that Schedule and has not been paid;
e
any sum which has become payable (by way of repayment) to a person other than an authority under any provision included in regulations under paragraph 2, 3 or 5(2)(b) or (5) of that Schedule and has not been paid;
F161ee
any sum which has become payable under any provision included in regulations under paragraph 21(a) of that Schedule and has not been paid;
f
any sum which has become payable (by way of repayment) to a contributor under any provision included in regulations under paragraph 4 of that Schedule and has not been paid;
g
any sum which has become payable to an authority under any provision included in regulations under paragraph 6 of Schedule 3 above and has not been paid.
2
References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.
Part II Charges: Sole Liability
Preliminary
2
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(a) above.
Liability orders
3
1
Regulations under this Schedule may provide that—
a
the authority concerned may apply to a magistrates’ court for an order (a liability order) against the person by whom the sum is payable;
b
the magistrates’ court shall make the order if it is satisfied that the sum has become payable by the person concerned and has not been paid.
2
The regulations may include provision that the order shall be made in respect of an amount equal to the aggregate of—
a
the sum payable, and
b
a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in obtaining the order.
F1622A
The regulations may include provision that, where the sum payable is paid after the order has been applied for but before it is made, the magistrates’ court shall nonetheless make the order in respect of a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in applying for it.
3
The regulations may include—
a
provision prescribing steps to be taken before an application may be made;
b
provision that no application may be made after a prescribed period has expired;
c
provision prescribing the procedure to be followed for the initiation of an application (which may include provision as to form);
d
provision prescribing the procedure to be followed in dealing with an application;
e
provision prescribing the form and contents of an order.
Information
4
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) he shall, during such time as the amount in respect of which the order was made remains wholly or partly unpaid, be under a duty to supply relevant information to the charging authority concerned.
2
Relevant information is such information as fulfils the following conditions—
a
it is in the debtor’s possession or control,
b
the charging authority requests him to supply it, and
c
it falls within a prescribed description of information and relates to the debtor’s employment (if any) or income (whether or not from employment) F163or is relevant to whether another person is jointly and severally liable with the debtor for the whole or any part of the amount in respect of which the liability order was made.
3
The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
Attachment of earnings
5
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual—
a
the authority concerned may make an order (an attachment of earnings order) to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made,
b
such an order shall be expressed to be directed to a person who has the debtor in his employment, and shall operate as an instruction to such a person to make deductions from the debtor’s earnings and to pay the amounts deducted to the authority,
c
the authority may serve a copy of the order on a person who appears to the authority to have the debtor in his employment, and
d
a person who has the debtor in his employment shall comply with the order if a copy of it is served on him.
2
The regulations may include—
a
provision allowing an attachment of earnings order to be varied;
b
provision requiring a person who has the debtor in his employment to comply with the order as varied if a copy of the order as varied is served on him;
c
provision requiring an order to be in a prescribed form;
d
provision requiring an order to specify the sum to which the order relates, the rate at which the debtor’s earnings are to be applied to meet the sum, and such other particulars as may be prescribed;
e
rules about the rate which may be so specified;
f
provision allowing the person who deducts and pays amounts under the order to deduct from the debtor’s earnings prescribed sums towards his administrative costs;
g
provision requiring the person who deducts and pays amounts under the order to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums (including sums towards administrative costs) deducted up to the time of the notification;
h
provision requiring any person on whom a copy of the order is served to notify the authority in a prescribed manner and within a prescribed period if he does not have the debtor in his employment or the debtor subsequently ceases to be in his employment;
i
provision that, where the whole amount to which the order relates has been paid, the authority shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order;
j
provision allowing or requiring an order to be discharged.
3
The regulations may include provision that while an attachment of earnings order is in force—
a
the debtor shall from time to time notify the authority concerned, in a prescribed manner and within a prescribed period, of each occasion when he leaves any employment or becomes employed or re-employed, and shall include in such a notification a statement of his earnings and expected earnings from the employment concerned and of such other matters as may be prescribed;
b
any person who becomes the debtor’s employer and knows that the order is in force and by what authority it was made shall notify the authority concerned, in a prescribed manner and within a prescribed period, that he is the debtor’s employer, and shall include in such a notification a statement of the debtor’s earnings and expected earnings from the employment concerned and of such other matters as may be prescribed.
4
The regulations may include provision with respect to the priority to be accorded as between—
a
two or more orders made under the regulations;
b
orders made under the regulations and orders made under the M33Attachment of Earnings Act 1971.
5
The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the making or the terms of an attachment of earnings order, or there is a dispute whether payments constitute earnings or as to any other prescribed matter relating to the order.
6
The regulations may include—
a
provision prescribing the procedure to be followed for initiating an appeal;
b
provision prescribing the procedure to be followed in dealing with an appeal;
c
provision as to the powers of the court (which may include provision as to the quashing of an attachment of earnings order or the variation of the terms of such an order).
Deductions from income support
6
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is entitled to income support within the meaning of the M34Social Security Act 1986—
a
the authority concerned may apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of income support, in order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
b
the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.
2
The regulations may include—
a
provision allowing or requiring adjudication as regards an application, and provision as to F201appeals to appeal tribunals constituted under Chapter I of Part I of the Social Security Act 1998 and decisions under section 9 or 10 of that Act;
b
a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of income support do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;
c
provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;
d
provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.
F1993
This paragraph applies to a jobseeker’s allowance as it applies to income support.
F2004
This paragraph applies to state pension credit as it applies to income support.
Distress
7
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) the authority concerned may levy the appropriate amount by distress and sale of the debtor’s goods.
2
The appropriate amount is the aggregate of—
a
an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
b
a sum (of an amount determined in accordance with prescribed rules) in respect of the charges connected with the distress.
3
The regulations may include provision that—
a
a distress may be made anywhere in England and Wales;
b
a distress shall not be deemed unlawful on account of any defect or want of form in the liability order and no person making a distress shall be deemed a trespasser on that account;
c
no person making a distress shall be deemed a trespasser from the beginning on account of any subsequent irregularity in making the distress, but a person sustaining special damage by reason of the irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.
4
The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the levy of, or an attempt to levy, a distress.
5
The regulations may include—
a
provision prescribing the procedure to be followed for initiating an appeal;
b
provision prescribing the procedure to be followed in dealing with an appeal;
c
provision as to the powers of the court (which may include provision as to the discharge of goods distrained or the payment of compensation in respect of goods distrained and sold).
Commitment to prison
8
1
Regulations under this Schedule may provide that—
a
where an authority has sought to levy an amount by distress under any provision included under paragraph 7 above, the debtor is an individual, and it appears to the authority that no (or insufficient) goods of the debtor can be found on which to levy the amount, the authority may apply to a magistrates’ court for the issue of a warrant committing the debtor to prison;
b
on such application being made the court shall (in the debtor’s presence) inquire as to his means and inquire whether the failure to pay which led to the liability order being made was due to his wilful refusal or culpable neglect;
c
if (and only if) the court is of opinion that his failure was due to his wilful refusal or culpable neglect it may if it thinks fit issue a warrant of commitment against the debtor, or fix a term of imprisonment and postpone the issue of the warrant until such time and on such conditions (if any) as the court thinks just;
d
the warrant shall be made in respect of the relevant amount (within the meaning given by sub-paragraph (2) below);
e
the warrant shall state that amount;
f
the order in the warrant shall be that the debtor be imprisoned for a time specified in the warrant (which shall not exceed 3 months), unless the amount stated in the warrant is sooner paid;
g
the period of imprisonment shall be reduced by a prescribed amount in respect of part payment in prescribed circumstances;
h
a warrant may be directed to the authority concerned and to such other persons (if any) as the court issuing it thinks fit;
i
a warrant may be executed anywhere in England and Wales by any person to whom it is directed.
2
The relevant amount is the aggregate of—
a
an amount equal to the appropriate amount within the meaning of paragraph 7 above or (as the case may be) to so much of it as remains outstanding, and
b
a sum (of an amount determined in accordance with prescribed rules) in respect of the costs of commitment.
3
The regulations may include—
a
provision that a single warrant shall not be issued, under any provision included under this paragraph, against more than one person;
b
provision as to the form of a warrant;
c
provision allowing remission of payment where no warrant is issued or term of imprisonment fixed;
d
provision allowing an application to be renewed where no warrant is issued or term of imprisonment fixed;
e
provision that a statement in writing to the effect that wages of any amount have been paid to the debtor during any period, purporting to be signed by or on behalf of his employer, shall be evidence of the facts there stated;
f
provision that, for the purpose of enabling inquiry to be made as to the debtor’s conduct and means, a justice of the peace may issue a summons to him to appear before a magistrates’ court and (if he does not obey the summons) may issue a warrant for his arrest;
g
provision that, for the purpose of enabling such inquiry, a justice of the peace may issue a warrant for the debtor’s arrest without issuing a summons;
h
provision as to the execution of a warrant for arrest (which may include provision allowing it to be executed anywhere in England and Wales).
Bankruptcy
9
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the M35Insolvency Act 1986 (grounds of creditor’s petition).
2
The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.
Winding up
10
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) of the Insolvency Act 1986 (winding up of companies by the court) F164or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies).
2
The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.
Charging orders
11
1
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor), the charge concerned is a collective community charge, and prescribed conditions are fulfilled—
a
the authority concerned may apply to a court for an order (a charging order) imposing, on any interest held by the debtor beneficially in the designated dwelling concerned, a charge for securing the due amount, and
b
a charge imposed by a charging order shall have the like effect and shall be enforceable in the same courts and in the same manner as an equitable charge created by the debtor by writing under his hand.
2
The due amount is the aggregate of—
a
an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
b
a sum (of an amount determined in accordance with prescribed rules) in respect of costs connected with the charging order.
3
The regulations may include provision—
a
as to the court to which an application may be made (which may be the High Court or a county court);
b
as to the factors to be considered by the court in deciding whether to make a charging order;
c
requiring an order to specify the dwelling and interest concerned, and such other matters as may be prescribed;
d
requiring an order to be in a prescribed form;
e
allowing an order to be made absolutely or subject to conditions;
f
as to the discharge or variation of an order.
Relationship between remedies
12
As regards a case where a magistrates’ court has made a liability order, regulations under this Schedule may include provision that—
a
attachment of earnings may be resorted to more than once;
b
deductions from income support may be resorted to more than once;
c
distress may be resorted to more than once;
d
attachment of earnings, deductions from income support and distress (or any two of them) may be resorted to in any order or alternately (or both);
e
steps by way of attachment, deduction, distress, commitment, bankruptcy, winding up or charging may not be taken while steps by way of another of those methods are being taken;
f
where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) the person concerned no steps, or no further steps, by way of attachment, deduction, distress, bankruptcy or charging may be taken.
Magistrates and justices
13
Regulations under this Schedule may include—
a
provision for determining what justices and magistrates’ courts are to have jurisdiction in cases provided for by the regulations;
b
provision as to the composition of magistrates’ courts in cases provided for by the regulations.
Part III Charges: Joint and Several Liability
14
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(b) above.
15
1
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
2
In particular, the regulations may provide that where a sum is payable by a chargeable person and a spouse or manager (as the case may be)—
a
a liability order may be made against the chargeable person alone, or against that person and the spouse or manager;
b
a liability order may not be made against the spouse or manager alone;
c
where a liability order has been made against both the chargeable person and the spouse or manager, an attachment of earnings order may be made against one of them or different attachment of earnings orders may be made against each;
d
where a liability order has been made against both, deductions from income support may be made in respect of one of them or of each;
e
where a liability order has been made against both, distress may be made against one of them or against each;
f
where distress has been made against each, a warrant of commitment may be applied for against one of them or different warrants may be applied for against each;
g
where distress has been made against the chargeable person only, a warrant of commitment may be applied for against that person;
h
where a liability order has been made against both, a charging order may be made against one of them or different charging orders may be made against each.
3
As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse, the regulations may include provision that a warrant of commitment may not be applied for against the spouse unless distress has been made against the chargeable person and it appears to the authority concerned that no (or insufficient) goods of that person can be found.
4
As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse or manager, the regulations may include provision that—
a
steps by way of attachment, deduction, distress or charging may not be taken against one while steps by way of the same method or another of those methods are being taken against the other;
b
where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) one of them no steps, or no further steps, by way of attachment, deduction, distress F165bankruptcy, winding-up or charging may be taken against any of them.
5
In this paragraph “chargeable person”, “spouse” and “manager” shall be construed in accordance with sections 16 and 17 above.
F166Part VIA Co-owners
Sch. 4 Part VIA (paras. 21A, 21B) inserted by S.I. 1989/438, reg. 60(3)
21A
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above.
21B
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the Secretary of State thinks fit.
Part IV Contributions
16
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(c) above.
17
Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.
Part V Discount Adjustments
18
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(d) above.
19
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
Part VI Repayments
20
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(e) or (f) above.
21
Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.
Part VII Penalties
22
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(g) above.
23
1
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
2
Provision as to penalties incurred under paragraph 2(8) to (11) of Schedule 3 above before 1 April 1990 may be included in regulations under this Schedule notwithstanding that no liability to pay amounts in respect of community charges arises before that date.
Part VIII General
Exclusion of certain matters
24
Regulations under this Schedule may provide that any matter which could be the subject of an appeal under section 23 above may not be raised in proceedings under the regulations.
Costs
25
Regulations under this Schedule may provide that where a charging authority has received in proceedings under the regulations an amount by way of costs it shall pay an amount (determined in accordance with prescribed rules) to a prescribed person for the benefit of such court as is identified in accordance with prescribed rules.
Termination of proceedings
26
1
Regulations under this Schedule may provide that in a case where—
a
proceedings under the regulations have been taken as regards the recovery of any sum mentioned in paragraph 1(1) above, and
b
the outstanding amount is paid or tendered to the person to whom it is payable,
that person shall accept the amount, no further steps shall be taken as regards its recovery, and any person committed to prison in pursuance of the proceedings shall be released.
2
The outstanding amount is an amount equal to the sum concerned or to so much of it as remains outstanding (as the case may be).
3
In a case where costs and charges are relevant the outstanding amount shall be treated as augmented by a sum (of an amount determined in accordance with prescribed rules) in respect of costs and charges incurred in the proceedings up to the time of payment or tender.
Offences
27
1
Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 4 above to supply information and—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in supplying information in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.
2
Regulations under this Schedule may provide that—
a
a person shall be guilty of an offence if he is required by any provision included under paragraph 5(1)(d) or (2)(b) above to comply with an attachment of earnings order and fails to do so;
b
it shall be a defence for a person charged with such an offence to prove that he took all reasonable steps to comply with the order.
3
Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 5(2)(g) or (h) or (3)(a) or (b) above to notify another person and—
a
he fails without reasonable excuse to notify the other person in accordance with the provision, or
b
in notifying the other person in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.
4
Regulations under this Schedule may provide that a person guilty of an offence under any provision included under sub-paragraphs (1) to (3) above shall be liable on summary conviction to a fine not exceeding—
a
level 2 on the standard scale (where the provision is included under sub-paragraph (1)(a) or (3)(a) above), or
b
level 3 on the standard scale (where the provision is included under sub-paragraph (1)(b), (2) or (3)(b) above).
5
References in this paragraph to any provision included under paragraph 4 or 5 above include references to any equivalent provision included under paragraph 15, 19 F167, 21B or 23 above.
Other enactments
28
1
Regulations under this Schedule may apply any provision contained in or made under a relevant enactment, or may apply any such provision subject to prescribed modifications, or may contain provision equivalent to any such provision (whether or not subject to prescribed modifications).
2
F508SCHEDULE 4ZAOccupied hereditaments: chargeable amount
Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(3), 19(2)(a)
PART 1Chargeable amount before any reliefs
1
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—
a
in relation to England, in accordance with the formula—
b
in relation to Wales, in accordance with the formula—
PART 2Partial reliefs
2Charitable rate relief
1
Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated—
a
in relation to England, in accordance with the formula—
b
in relation to Wales, in accordance with the formula—
2
This paragraph applies where, on the day concerned—
a
the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or
b
the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—
i
for the purposes of that club, or
ii
for the purposes of that club and of other such registered clubs.
3Improvement rate relief
1
This paragraph applies where—
a
the chargeable day falls within the period of one year beginning with the day on which qualifying improvement works are completed,
b
on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and
c
the day concerned falls before 1 April 2029.
2
“Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
3
The appropriate national authority may by regulations—
a
amend paragraph (a) of sub-paragraph (1) to substitute a longer period for the period for the time being specified in that paragraph;
b
amend paragraph (c) of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.
4
For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 10.
4Small business rate relief
1
Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated—
a
in relation to England, in accordance with the formula—
b
in relation to Wales, in accordance with the formula—
2
This paragraph applies—
a
in relation to England, where on the day concerned any conditions prescribed by the Secretary of State in regulations are satisfied;
b
in relation to Wales, where—
i
the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Welsh Ministers in regulations, and
ii
on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.
3
If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer—
a
makes a statement in the application which the ratepayer knows to be false in a material particular, or
b
recklessly makes a statement in the application which is false in a material particular,
the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.
PART 3Full reliefs
5Introduction
Where any paragraph of this Part of this Schedule applies in relation to a hereditament on a chargeable day, the chargeable amount for the day concerned is zero.
6Heat networks rate relief
1
This paragraph applies where—
a
on the day concerned the hereditament is wholly or mainly used for the purposes of a heat network,
b
on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and
c
the day concerned falls before 1 April 2035.
2
“Heat network” has the meaning given in regulations by the appropriate national authority.
3
The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.
7Public lavatories rate relief
This paragraph applies where, on the day concerned, the hereditament consists wholly or mainly of public lavatories.
8Rural rate relief
1
This paragraph applies where—
a
the hereditament is situated in England,
b
on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,
c
at the beginning of that year, A, in relation to the hereditament, is not more than any amount prescribed by the Secretary of State in regulations, and
d
on the day concerned—
i
the whole or part of the hereditament is used as a qualifying post office, a qualifying general store or a qualifying food store, or
ii
any conditions prescribed by the Secretary of State in regulations are satisfied.
2
Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1).
3
A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
a
it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal service (within the meaning of that Part), and
b
no other hereditament, or part of a hereditament, in the settlement concerned is so used.
4
A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—
a
a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
b
such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.
5
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.
6
The supply of food in the course of catering includes—
a
any supply of food for consumption on the premises on which it is supplied, or
b
any supply of hot food for consumption off those premises.
7
“Hot food” means food which, or any part of which—
a
has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, and
b
is at the time of supply above that temperature.
8
Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store 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 sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.
PART 4Cases where more than one relief applies
9
In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table—
PART 5Interpretation
10
1
This paragraph applies for the purposes of this Schedule.
2
“A” is—
a
where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;
b
in any other case, the rateable value shown for the day under section 42(4) as regards the hereditament.
3
“B” is—
a
in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
b
in any other case, the non-domestic rating multiplier for the financial year.
4
“C” is the number of days in the financial year.
5
“D” is—
a
in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
b
in any other case, the small business non-domestic rating multiplier for the financial year.
6
“E”, in relation to small business rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
7
“G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
8
Regulations under sub-paragraph (7) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
9
“M” is—
a
whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or
b
for the purposes of a provision where there is no such prescription—
i
if that provision is paragraph 4(1)(a), D, or
ii
for any other provision, B.
10
Regulations under sub-paragraph (9) may prescribe different multipliers for a given provision by reference to (among other things)—
a
the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
b
the location of hereditaments;
c
the local non-domestic rating list in which hereditaments are shown;
d
the use of hereditaments;
e
the physical characteristics of hereditaments;
f
ratepayers in respect of hereditaments falling within prescribed descriptions.
11
Sub-paragraph (10) does not restrict what may otherwise be done under section 143(1).
11
For the purposes of this Schedule, “the appropriate national authority” is—
a
in relation to England, the Secretary of State;
b
in relation to Wales, the Welsh Ministers.
F509SCHEDULE 4ZBUnoccupied hereditaments: chargeable amount
Sch. 4ZB inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(4), 19(2)(a)
PART 1Chargeable amount before any reliefs
1
1
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—
a
in relation to England, in accordance with the formula—
b
in relation to Wales, in accordance with the formula—
2
But—
a
the Secretary of State may by regulations provide that sub-paragraph (1)(a) has effect as if the following formula were substituted—
b
the Welsh Ministers may by regulations provide that sub-paragraph (1)(b) has effect as if the following formula were substituted—
PART 2Full relief
2Charitable rate relief
1
Where this paragraph applies, the chargeable amount for a chargeable day is zero.
2
This paragraph applies where, on the day concerned—
a
the ratepayer is a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or
b
the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and it appears that when next in use—
i
the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
ii
the hereditament will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
PART 3Interpretation
3
1
This paragraph applies for the purposes of this Schedule.
2
“A” is the rateable value shown for the day under section 42(4) as regards the hereditament.
3
“B” is—
a
in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
b
in any other case, the non-domestic rating multiplier for the financial year.
4
“C” is the number of days in the financial year.
5
“D” is—
a
in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
b
in any other case, the small business non-domestic rating multiplier for the financial year.
6
“M” is—
a
whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or
b
for the purposes of a provision where there is no such prescription, B.
7
Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)—
a
the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
b
the location of hereditaments;
c
the local non-domestic rating list in which hereditaments are shown;
d
the use of hereditaments;
e
the physical characteristics of hereditaments;
f
ratepayers in respect of hereditaments falling within prescribed descriptions.
8
Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1).
9
“N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.
4
For the purposes of this Schedule, “the appropriate national authority” is—
a
in relation to England, the Secretary of State;
b
in relation to Wales, the Welsh Ministers.
C1F9SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days)
Sch. 4A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 36
Sch. 4A applied (6.3.1992) by 1992 c. 14, s. 17(1) (with s. 118(1)(2)(4))
Completion notices
1
1
If it comes to the notice of a F4billing authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.
2
If it comes to the notice of a F4billing authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.
3
A F4billing authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.
4
Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.
5
The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.
6
In this Schedule “completion notice” means a notice under this paragraph.
2
1
A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.
2
Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.
3
Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.
Determination of completion day
3
1
If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.
2
Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.
4
1
A person on whom a completion notice is served may appeal to a F5valuation tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.
2
Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.
F2683
In this paragraph “valuation tribunal” means—
a
in relation to England: the Valuation Tribunal for England;
b
in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.
5
Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.
Position pending appeal
6
1
Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.
2
The Secretary of State may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.
3
Regulations under sub-paragraph (2) above may include—
F6a
provision requiring payments or repayments to be made, with or without interest; and
c
provision as to the recovery (by deduction or otherwise) of sums due.
4
For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.
Duty to inform valuation officer
7
1
A F7billing authority shall supply to the valuation officer a copy of any completion notice served by it.
2
If a F7billing authority withdraws a completion notice, it shall inform the valuation officer of that fact.
3
A F7billing authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.
Supplementary
8
Without prejudice to any other mode of service, a completion notice may be served on a person—
a
by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;
b
in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or
c
where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner” of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.
9
1
This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.
2
It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.
10
1
Section 46A(6) applies for the purposes of this Schedule.
2
In this Schedule—
“completion notice” has the meaning given by paragraph 1(6) above;
“owner”, in relation to a building, means the person entitled to possession of the building;
references to the valuation officer, in relation to a F8billing authority, are references to the valuation officer for the authority.
SCHEDULE 5 Non-Domestic Rating: Exemption
Agricultural premises
1
A hereditament is exempt to the extent that it consists of any of the following—
a
agricultural land;
b
agricultural buildings.
2
1
Agricultural land is—
a
land used as arable, meadow or pasture ground only,
b
land used for a plantation or a wood or for the growth of saleable underwood,
c
land exceeding 0.10 hectare and used for the purposes of poultry farming,
d
anything which consists of a market garden, nursery ground, orchard or allotment (which here includes an allotment garden within the meaning of the M1Allotments Act 1922), or
e
land occupied with, and used solely in connection with the use of, a building which (or buildings each of which) is an agricultural building by virtue of paragraph 4, 5, 6 or 7 below.
2
But agricultural land does not include—
a
land occupied together with a house as a park,
b
gardens (other than market gardens),
c
pleasure grounds,
d
land used mainly or exclusively for purposes of sport or recreation, or
e
land used as a racecourse.
3
A building is an agricultural building if it is not a dwelling and—
F202a
it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, F424...
b
it is or forms part of a market garden and is used solely in connection with agricultural operations at the market garden F425, or
c
it is or forms part of a nursery ground and is used solely in connection with agricultural operations at the nursery ground.
4
1
A building is an agricultural building if it is used solely in connection with agricultural operations carried on on agricultural land and sub-paragraph (2) or (3) below applies.
2
This sub-paragraph applies if the building is occupied by the occupiers of all the land concerned.
3
This sub-paragraph applies if the building is occupied by individuals each of whom is appointed by the occupiers of the land concerned to manage the use of the building and is—
a
an occupier of some of the land concerned, or
b
a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the land concerned.
4
This paragraph does not apply unless the number of occupiers of the land concerned is less than 25.
5
1
A building is an agricultural building if—
a
it is used for the keeping or breeding of livestock, or
b
it is not a dwelling, it is occupied together with a building or buildings falling within paragraph (a) above, and it is used in connection with the operations carried on in that building or those buildings.
2
Sub-paragraph (1)(a) above does not apply unless—
a
the building is solely used as there mentioned, or
b
the building is occupied together with agricultural land and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in sub-paragraph (1)(a) is its sole use.
3
Sub-paragraph (1)(b) above does not apply unless—
a
the building is solely used as there mentioned, or
b
the building is occupied also together with agricultural land and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in sub-paragraph (1)(b) is its sole use.
4
A building (the building in question) is not an agricultural building by virtue of this paragraph unless it is surrounded by or contiguous to an area of agricultural land which amounts to not less than 2 hectares.
5
In deciding for the purposes of sub-paragraph (4) above whether an area is agricultural land and what is its size, the following shall be disregarded—
a
any road, watercourse or railway (which here includes the former site of a railway from which railway lines have been removed);
b
any agricultural building other than the building in question;
c
any building occupied together with the building in question.
6
1
A building is an agricultural building if it is not a dwelling, is occupied by a person keeping bees, and is used solely in connection with the keeping of those bees.
2
Sub-paragraphs (4) and (5) of paragraph 5 above apply for the purposes of this paragraph as for those of that.
7
1
A building is an agricultural building if it is not a dwelling and—
a
it is used in connection with agricultural operations carried on on agricultural land, and
b
c
the members who are occupiers of the land together have control of the body.
2
A building is also an agricultural building if it is not a dwelling and—
a
it is used in connection with the operations carried on in a building which, or buildings each of which, is used for the keeping or breeding of livestock and is an agricultural building by virtue of paragraph 5 above, and
b
sub-paragraph (3), (4) or (5) below applies as regards the building first mentioned in this sub-paragraph (the building in question).
F1743
This sub-paragraph applies if—
a
the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and
b
the members who are occupiers of the land together have control of the body.
4
This sub-paragraph applies if the building in question, and the building or buildings mentioned in sub-paragraph (2)(a) above, are occupied by the same persons.
5
This sub-paragraph applies if the building in question is occupied by individuals each of whom is appointed by the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above to manage the use of the building in question and is—
a
an occupier of part of the building, or of part of one of the buildings, mentioned in sub-paragraph (2)(a) above, or
b
a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the building or buildings mentioned in sub-paragraph (2)(a) above.
6
Sub-paragraph (1) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (2) above, is its sole use.
7
Sub-paragraph (2) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (1) above, is its sole use.
8
Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25.
F1759
In this paragraph “control” shall be construed in accordance with F285sections 450 and 451 of the Corporation Tax Act 2010.
8
1
In paragraphs 1 and 3 to 7 above “agricultural land” shall be construed in accordance with paragraph 2 above.
2
In paragraphs 1 and 5(5)(b) above “agricultural building” shall be construed in accordance with paragraphs 3 to 7 above.
3
In determining for the purposes of paragraphs 3 to 7 above whether a building used in any way is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the building is used.
4
In paragraphs 2 to 7 above and sub-paragraph (2) above “building” includes a separate part of a building.
5
In paragraphs 5 and 7 above “livestock” includes any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land.
Fish farms
9
1
A hereditament is exempt to the extent that it consists of any of the following—
a
land used solely for or in connection with fish farming;
b
buildings (other than dwellings) so used.
2
In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.
3
“Building” includes a separate part of a building.
4
“Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.
F114A
But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which—
a
are purely ornamental, or
b
are bred, reared or cultivated for exhibition.
5
“Shellfish” includes crustaceans and molluscs of any description.
Fishing
F1210
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Places of religious worship etc.
11
1
A hereditament is exempt to the extent that it consists of any of the following—
a
a place of public religious worship which belongs to the Church of England or the Church in Wales (within the meaning of the M2Welsh Church Act 1914) or is for the time being certified as required by law as a place of religious worship;
b
a church hall, chapel hall or similar building used in connection with a place falling within paragraph (a) above for the purposes of the organisation responsible for the conduct of public religious worship in that place.
F132
A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and—
a
is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or
b
is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
3
In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.
Certain property of Trinity House
12
1
A hereditament is exempt to the extent that it belongs to or is occupied by the Trinity House and consists of any of the following—
a
a lighthouse;
b
a buoy;
c
a beacon;
d
property within the same curtilage as, and occupied for the purposes of, a lighthouse.
2
No other hereditament (or part of a hereditament) belonging to or occupied by the Trinity House is exempt, notwithstanding anything in section F14221(1) of the Merchant Shipping Act 1995.
Sewers
13
1
A hereditament is exempt to the extent that it consists of any of the following—
a
a sewer;
b
an accessory belonging to a sewer.
2
“Sewer” has the meaning given by section 343 of the M3Public Health Act 1936.
3
“Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory.
4
The Secretary of State may by order repeal sub-paragraphs (1) to (3) above.
Property of drainage authorities
14
1
A hereditament is exempt to the extent that it consists of any of the following—
a
land which is occupied by a drainage authority and which forms part of a main river or of a watercourse maintained by the authority;
b
a structure maintained by a drainage authority for the purpose of controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river or is maintained by the authority;
c
an appliance so maintained for that purpose.
2
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Parks
15
1
A hereditament is exempt to the extent that it consists of a park which—
a
has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and
b
is available for free and unrestricted use by members of the public.
2
3
Each of the following is a relevant authority—
F17aa
a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,
a
a county council,
F18aa
a county borough council,
b
a district council,
c
a London borough council,
d
the Common Council,
e
the Council of the Isles of Scilly,
f
a parish or community council, and
g
the chairman of a parish meeting.
4
In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.
Property used for the disabled
16
1
A hereditament is exempt to the extent that it consists of property used wholly for any of the following purposes—
a
the provision of facilities for training, or keeping suitably occupied, persons who are disabled or who are or have been suffering from illness;
b
the provision of welfare services for disabled persons;
c
the provision of facilities under section 15 of the M6Disabled Persons (Employment) Act 1944;
d
the provision of a workshop or of other facilities under section 3(1) of the M7Disabled Persons (Employment) Act 1958.
F4171A
For the purposes of this paragraph in its application to hereditaments in England, a person is disabled if he has a disability within the meaning given by section 6 of the Equality Act 2010.
F4202
For the purposes of this paragraph in its application to hereditaments in Wales, a person is disabled if he is disabled within the meaning of section 3 of the Social Services and Well-being (Wales) Act 2014.
3
“Illness” has the meaning given by F215section 275 of the National Health Service Act 2006.
F4214
“Welfare services for disabled persons” means services or facilities (by whomsoever provided)—
a
of a kind which a local authority in England had power to provide under section 29 of the National Assistance Act 1948 before it ceased to apply to local authorities in England;
b
of a kind which a local authority in Wales has power to provide, or arrange to provide, to an adult in the exercise of its functions under sections 35 or 36 of the Social Services and Well-being (Wales) Act 2014.
Air-raid protection works
17
A hereditament is exempt to the extent that it consists of property which—
a
is intended to be occupied or used solely for the purpose of affording protection in the event of hostile attack from the air, and
b
is not occupied or used for any other purpose.
Swinging moorings
18
A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—
a
which rests on or in the bed of the sea or any river or other waters when in use, and
b
which is designed to be raised from that bed from time to time.
F20 Road crossings over watercourses etc.
Sch. 5 para. 18A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(4)
F1918A
1
A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.
2
For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.
3
For the purposes of sub-paragraph (2) above—
a
a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but
b
the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.
4
The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—
a
the carriageway and any footway thereof;
b
any building, other than office buildings, used in connection with the crossing; and
c
any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.
F22 Property used for road user charging schemes
S. 18B and preceding cross-heading inserted (1.2.2001 for E. and 1.8.2001 for W.) by S.I. 2001/57, art. 3, Sch. 2 Pt. I (subject to Sch. 2 Pt. II); S.I. 2001/2788, art. 2, Sch. 1 para. 17
F2118B
1
A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that—
a
it consists of a road in respect of which charges are imposed by a charging scheme under Schedule 23 to the M8Greater London Authority Act 1999 or Part III of the Transport Act 2000, or
b
it is used solely for or in connection with the operation of such a scheme.
2
But office buildings are not exempt under sub-paragraph (1)(b) above.
Property in enterprise zones
19
1
A hereditament is exempt to the extent that it is situated in an enterprise zone.
2
An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the M9Local Government, Planning and Land Act 1980.
F24 Visiting forces etc.
Sch. 5 para. 19A and preceding cross-heading inserted (1.4.2000) by 1997 c. 29, s. 4 (with s. 25); S.I. 1998/2329, art. 3
F2319A
1
A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.
2
In this paragraph—
“headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the M10International Headquarters and Defence Organisations Act 1964; and
“visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the M11Visiting Forces Act 1952.
Power to confer exemption
20
1
The Secretary of State may make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.
2
But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.
3
The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description.
4
The second condition is that the exemption or privilege—
a
was conferred by a local Act or order passed or made on or after 22 December 1925, or
b
was conferred by a local Act or order passed or made before 22 December 1925 and was saved by section 117(5)(b) of the 1967 Act.
5
Regulations under sub-paragraph (1) above 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.
Interpretation
21
1
This paragraph applies for the purposes of this Schedule.
2
“Exempt” means exempt from local non-domestic rating.
3
Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.
4
Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.
5
A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.
F510SCHEDULE 5ACentral rating: chargeable amount
Sch. 5A inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 3(3), 19(2)(a)
PART 1Chargeable amount before any reliefs
1
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—
a
in relation to England, in accordance with the formula—
b
in relation to Wales, in accordance with the formula—
PART 2Reliefs
2Charitable rate relief
1
This paragraph applies where—
a
for any day in a chargeable financial year a person’s name is shown in a central non-domestic rating list in force for the year, and
b
on the day concerned—
i
the person is a charity or trustees for a charity, and
ii
the charitable purpose test is satisfied in relation to any description of hereditament shown against the person’s name in the list.
2
For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if—
a
in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
b
in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.
3
For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if—
a
in a case where there is only one hereditament falling within the description—
i
a certification under paragraph 4(1)(b) has effect in relation to the hereditament (“the unoccupied hereditament”), and
ii
it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
b
in a case where there is more than one hereditament falling within the description—
i
a certification under paragraph 4(1)(b) has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and
ii
it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities).
4
Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated—
a
in relation to England, in accordance with the formula—
b
in relation to Wales, in accordance with the formula—
3Improvement rate relief
1
This paragraph applies where—
a
for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,
b
on the day concerned the condition in sub-paragraph (2) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,
c
in relation to any of the hereditaments in relation to which that condition is satisfied—
i
a certification under paragraph 4(1)(b) does not have effect in relation to the hereditament, and
ii
any conditions prescribed by the appropriate national authority in regulations are satisfied, and
d
the day concerned falls before 1 April 2029.
2
The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed.
3
“Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
4
The appropriate national authority may by regulations amend—
a
paragraph (d) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph;
b
sub-paragraph (2) to substitute a longer period for the period for the time being specified in that paragraph.
5
For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.
4Unoccupied hereditaments rate relief
1
This paragraph applies where for any day in a chargeable financial year—
a
a person’s name is shown in an English central non-domestic rating list in force for the year,
b
the central valuation officer has certified that one or more hereditaments falling within a description of hereditament shown against the person’s name in the list is unoccupied, and
c
any of the hereditaments so certified falls within a class prescribed by the Secretary of State in regulations.
2
This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament—
a
has been certified by the central valuation officer as unoccupied, and
b
falls within a class prescribed by the Secretary of State in regulations under sub-paragraph (1)(c).
3
Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.
4
Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—
5
Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—
a
the physical characteristics of the hereditaments;
b
the fact that hereditaments have been unoccupied at any time preceding the chargeable day;
c
the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.
6
Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1).
7
The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.
8
In this paragraph, “English central rating list” means a central non-domestic rating list compiled for England.
PART 3Cases where more than one relief applies
5
1
This paragraph applies if—
a
for any day in a financial year any description of hereditament is shown against a person’s name in a central non-domestic rating list in force for the year, and
2
The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.
PART 4Interpretation
6
1
This paragraph applies for the purposes of this Schedule.
2
“A” is—
a
where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;
b
in any other case, the rateable value shown for the day in that list against the ratepayer’s name.
3
“B” is the non-domestic rating multiplier for the financial year.
4
“C” is the number of days in the financial year.
5
“D” is the small business non-domestic rating multiplier for the financial year.
6
“G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
7
Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
8
“M” is—
a
whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or
b
for the purposes of a provision where there is no such prescription, B.
9
Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)—
a
the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
b
the location of hereditaments;
c
the use of hereditaments;
d
the physical characteristics of hereditaments;
e
ratepayers in respect of hereditaments falling within prescribed descriptions.
10
Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1).
11
“U”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—
a
have been certified by the central valuation officer as unoccupied under that paragraph, and
b
fall within a class prescribed by the Secretary of State in regulations under paragraph 4(1)(c).
7
For the purposes of this Schedule, “the appropriate national authority” is—
a
in relation to England, the Secretary of State;
b
in relation to Wales, the Welsh Ministers.
SCHEDULE 6 Non-Domestic Rating: Valuation
1
This Schedule has effect to determine the rateable value of non-domestic hereditaments . . . F25 for the purposes of this Part.
C2C32
C4C5C6C781
The rateable value of a non-domestic hereditament F26none of which consists of domestic property and none of which is exempt from local non domestic rating shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to let from year to year F27on these three assumptions—.
a
the first assumption is that the tenancy begins on the day by reference to which the determination is to be made;
b
the second assumption is that immediately before the tenancy begins the hereditament is in a state of reasonable repair, but excluding from this assumption any repairs which a reasonable landlord would consider uneconomic;
c
the third assumption is that the tenant undertakes to pay all usual tenant’s rates and taxes and to bear the cost of the repairs and insurance and the other expenses (if any) necessary to maintain the hereditament in a state to command the rent mentioned above.
C7C8C6C78F281A
The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property.
C7C8C6C781B
The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.
C6C782
Where (apart from this sub-paragraph) the rateable value would include a fraction of a pound—
a
the fraction shall be made up to one pound if it would exceed 50p, and
b
the fraction shall be ignored if it would be 50p or less.
C6C783
Where the rateable value is determined for the purposes of compiling a list the day by reference to which the determination is to be made is—
a
the day on which the list must be compiled, or
b
such day preceding that day as may be specified by the Secretary of State by order in relation to the list.
C6C784
Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is—
a
the day on which the list came into force, or
b
if a day was specified under sub-paragraph (3)(b) above in relation to the list, the day so specified.
C6C785
Where the rateable value is determined for the purposes of compiling a list by reference to a day specified under sub-paragraph (3)(b) above, the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day on which the list must be compiled F459(but this is subject to paragraph 2ZA).
C6C9C786
Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the F29material day F460(but this is subject to paragraph 2ZA).
F30C786A
For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the Secretary of State.
C6C10C787
The matters are—
F457a
matters affecting the physical state of the hereditament,
aa
matters affecting the physical enjoyment of the hereditament,
b
the mode or category of occupation of the hereditament,
c
the quantity of minerals or other substances in or extracted from the hereditament,
F31cc
the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament,
F458d
matters affecting the physical state of the locality in which the hereditament is situated,
da
matters which, though not affecting the physical state of the locality in which the hereditament is situated, are nonetheless physically manifest there, and
e
the use or occupation of other premises situated in the locality of the hereditament.
8
The Secretary of State may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed F32class, prescribed assumptions (as to the hereditament or otherwise) are to be made.
F338A
For the purposes of this paragraph the state of repair of a hereditament at any time relevant for the purposes of a list shall be assumed to be the state of repair in which, under sub-paragraph (1) above, it is assumed to be immediately before the assumed tenancy begins.
9
The Secretary of State may make regulations providing that in arriving at an amount under sub-paragraph (1) F34, (1A) or (1B) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.
10
If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day.
F3511
For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
12
Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—
a
the physical characteristics of hereditaments;
b
the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
13
In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.
F4562ZA
1
Sub-paragraph (2) applies for the purposes of—
a
compiling a list on or after 1 April 2026, where the day by reference to which the rateable value of a non-domestic hereditament in England is to be determined is a day specified under paragraph 2(3)(b), and
b
altering a list compiled on or after 1 April 2023.
2
In making a determination or a further determination as to the rateable value of a hereditament situated in England for the purposes for which this paragraph applies, no account is to be taken of any change to a matter within paragraph 2(7)(aa), (da) or (e) that—
a
is directly or indirectly attributable to a relevant factor, and
b
in a case within sub-paragraph (1)(a), occurs after the day by reference to which the rateable value is to be determined but on or before the day on which the list is to be compiled.
3
The relevant factors are—
a
legislation of any country or territory;
b
provision that is not within paragraph (a) but is made under, and given effect by, legislation of any country or territory;
c
advice or guidance given by a public authority of any country or territory;
d
anything done by a person with a view to compliance with anything within paragraph (a), (b) or (c).
4
Sub-paragraph (2) does not apply to the making of a determination to the extent that it concerns whether a hereditament or some part of a hereditament—
a
is or is not a domestic property, or
b
is or is not exempt from local non-domestic rating.
5
In this paragraph—
“legislation” includes any provision of a legislative character;
“public authority” includes any person exercising functions of a public nature.
C11C12F362A
1
This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—
a
used for the breeding and rearing of horses or ponies or for either of those purposes; and
b
are occupied together with any agricultural land or agricultural building.
2
The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—
a
such amount as the Secretary of State may by order specify for the purposes of this paragraph; and
b
the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditaments as consists of buildings so used and occupied.
3
In this paragraph—
“agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and
“agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.
C13C142B
1
This paragraph applies where—
a
the rateable value of a hereditament consisting of an area of a caravan site is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force),
b
the area is treated as one hereditament by virtue of regulations under section 64(3)(b),
C15c
immediately before the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made, the list includes a hereditament consisting of an area of the caravan site treated as one hereditament by virtue of such regulations, and
d
the area mentioned in paragraph (b) above and the area mentioned in paragraph (c) above are wholly or partly the same.
2
In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below.
3
The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined.
4
The matters are—
a
the nature of the caravan on the pitch, and
b
the physical state of that caravan.
5
For the purposes of this paragraph—
“caravan” has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and
“caravan site” means any land in respect of which a site licence is required under Part I of F413the Caravan Sites and Control of Development Act 1960 or Part 2 of the Mobile Homes (Wales) Act 2013, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to F414the Caravan Sites and Control of Development Act 1960 or paragraph 4 and paragraph 11 of Schedule 1 to the Mobile Homes (Wales) Act 2013 (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.
F37C162C
1
This paragraph applies where—
a
a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and
b
the right is not severed from the occupation of the land.
2
For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.
3
In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.
3
1
The Secretary of State may by order provide that in the case of a non-domestic hereditament of such F38class as may be prescribed—
b
its rateable value shall be such as is determined in accordance with prescribed rules.
2
The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—
b
their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.
F423
For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
4
Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—
a
the physical characteristics of hereditaments;
b
the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
4
. . . F43
SCHEDULE 7 Non-Domestic Rating: Multipliers
F470PART A1Non-Domestic Rating Multipliers: England
Sch. 7 Pt. A1 inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(2), 19(6); S.I. 2023/1248, reg. 2(a) (with reg. 3)
CHAPTER 1Introduction
A1
This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year—
a
the non-domestic rating multiplier, and
b
the small business non-domestic rating multiplier.
A2
In this Part—
a
Chapter 2 makes provision about the calculation of the non-domestic rating multiplier;
b
Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier;
c
Chapter 4 makes provision about the making, and the giving of notice, of such calculations;
d
Chapter 5 makes provision about the interpretation of terms used in this Part;
e
Chapter 6 makes provision about regulations under this Part.
CHAPTER 2The non-domestic rating multiplier
A3Revaluation years
The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
A4Other years
1
The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
a
the default amount, or
b
if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.
2
The default amount is to be calculated in accordance with the formula—
3
The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.
CHAPTER 3The small business non-domestic rating multiplier
A5Revaluation years
The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
A6Other years
1
The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
a
the default amount, or
b
if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.
2
The default amount is to be calculated in accordance with the formula—
3
The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.
CHAPTER 4Making and giving notice of calculations etc
A7
1
The Secretary of State must—
a
calculate the non-domestic rating multiplier and the small business non-domestic rating multiplier for a chargeable financial year, and
b
as soon as reasonably practicable after doing so, serve on each billing authority a notice stating the multipliers as so calculated.
2
A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of—
a
any estimates that have been made under paragraph A10(6) or (7), including the date determined under paragraph A11(3) for the purpose of making those estimates, and
b
any adjustments that have been made under paragraph A4(3) or A6(3)
3
Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure.
A8
A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year.
A9
In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only.
CHAPTER 5Interpretation
A10
1
This paragraph applies for the purposes of this Part of this Schedule.
2
“A” is the non-domestic rating multiplier for the financial year preceding the year concerned.
3
“B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned.
4
“C” is—
a
the consumer prices index for September of the financial year preceding the year concerned, or
b
where the Treasury so provides by regulations in relation to the year and multiplier concerned, a figure which is less than the index mentioned in paragraph (a) and which is specified in, or calculated in a manner specified in, the regulations.
5
“D” is—
a
the consumer prices index for September of the financial year which precedes that preceding the year concerned (“the first year”), or
b
where the base month for the consumer prices index for September of the first year differs from that for the index for September of the year which precedes the year concerned (“the second year”), the figure which the Secretary of State calculates would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.
6
“E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
a
“appropriate rateable values” are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;
b
“appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.
7
“F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
a
“appropriate rateable values” are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;
b
“appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.
8
“Revaluation year” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).
A11
1
References in paragraph A10 to the consumer prices index are to—
a
the general index of consumer prices (for all items) published by the Statistics Board for the month concerned, or
b
if that index is not published for the month concerned, any substituted index or index figures published by the Board.
2
For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.
3
Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines.
4
The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.
CHAPTER 6Regulations
A12
1
Regulations under paragraph A10(4)(b) are to be made by statutory instrument.
2
A statutory instrument containing regulations under paragraph A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.
Part I Non-Domestic Rating Multipliers F471: Wales
Word in Sch. 7 Pt. 1 heading inserted (22.11.2023) by Non Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 57; S.I. 2023/1248, reg. 2(b) (with reg. 3)
Introduction
1
F2171
F2182
In this Part of this Schedule “the Assembly” means the National Assembly for Wales.
General provisions
F4742
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4753
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4763A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2033B
1
F477... The non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is not one at the beginning of which new lists must be compiled.
2
An amount shall be found in accordance with the formula—
3
4
The amount under sub-paragraph (2) above or, if an adjustment is made under sub-paragraph (3) above, the adjusted amount shall be the non-domestic rating multiplier for the year.
5
No adjustment may be made under sub-paragraph (3) above for a chargeable financial year beginning before 2006.
4
F478. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4794A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2044B
F480... The non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with the following formula if the year is one at the beginning of which new lists must be compiled —
5
1
This paragraph applies for the purposes of paragraphs F4813B and 4B above.
F4822
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2052A
F483... A is the non-domestic rating multiplier for the financial year preceding the year concerned.
F5063
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5064
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5065
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C80F4845A
B is the consumer prices index for September of the financial year preceding the year concerned.
5AA
C is the consumer prices index for September of the financial year which precedes that preceding the year concerned.
F4275B
But where the base month for the consumer prices index for September of the financial year which precedes that preceding the year concerned (the first year) differs from that for the index for September of the year which precedes the year concerned (the second year), C is the figure which the Welsh Ministers calculate would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.
F2066
D is the number of whole pounds in F485... the F222Welsh Ministers' estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
a
appropriate rateable values are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;
b
appropriate hereditaments are those which will be shown in lists for that day once all alterations to those lists have been made.
7
E is the number of whole pounds in F486... the F223Welsh Ministers' estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
a
appropriate rateable values are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;
b
appropriate hereditaments are those which will be shown in lists for that first day once all alterations to those lists have been made.
7A
The reference in sub-paragraph (7)(a) above to rateable values which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.
F4878
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4889
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4289A
References in sub-paragraphs F489(5A) to (5B) to the consumer prices index are to the general index of consumer prices (for all items) published by the Statistics Board or, if that index is not published for a relevant month, any substituted index or index figures published by the Board.
9B
For the purposes of sub-paragraph (5B) the base month for the F464consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.
10
F49110A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
F461In relation to Wales, in calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only—
F465a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F466b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F49212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F49313
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F42913A
The Welsh Ministers may by regulations amend, repeal or disapply sub-paragraphs (5A), F494(5AA), (5B), (9A) and (9B) so as to—
a
substitute for references to the consumer prices index references to another index, or
b
provide that—
i
B is a figure specified or described in (or calculated in a manner specified in) the regulations;
ii
C is a figure so specified or described (or so calculated).
13B
The power to make regulations under sub-paragraph (13A) shall be exercisable by statutory instrument.
F46713C
A statutory instrument containing regulations under sub-paragraph (13A) may not be made unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.
F43014
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F43115
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
F4951
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2071A
1B
The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made.
F4972
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4322A
Where the financial year is one for which the Welsh Ministers have calculated a figure for C under paragraph 5(5B), the notice must contain the figure they have calculated.
F2083
Where the financial year is one at the beginning of which new lists must be compiled, the notice must specify the date determined under paragraph 5(10) above for the purpose of making estimates under paragraph 5(6) and (7) above.
F4984
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4994A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4684B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4334C
A calculation made by the Welsh Ministers under this paragraph is F469... invalid if made at a time when regulations made under paragraph 5(13A) which are effective in relation to the year have not come into force.
F5005
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special provision for 1990-95
F5017
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5028
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Special Authority’s Multipliers
9
1
A special authority’s non-domestic rating multiplier for a chargeable financial year shall be such as is set for the year by the authority in accordance with this Part of this Schedule.
2
The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.
F443
The multiplier must be not greater than the required maximum for the year.
4
The required maximum for the year shall be calculated in accordance with the formula—
where—
A is the non-domestic rating multiplier for the year F503... determined in accordance with F507Part A1 of this Schedule,
B is a percentage prescribed for the year by order made by the Secretary of State,
C is the amount calculated (or last calculated) for the year by the authority under section F28631A(4) of the Local Government Finance Act 1992,
D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,
E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, and
F is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.
5
An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.
F2099A
1
A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
2
In sub-paragraph (1) above—
a
A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
b
B is the small business non-domestic rating multiplier for the year determined in accordance with F504Part A1 of this Schedule, and
c
C is the non-domestic rating multiplier for the year F505... determined in accordance with that Part.
3
The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
10
F2101
Where a special authority has set multipliers for a financial year (whether originally or by way of substitute) it may set multipliers in substitution if, and only if, they have been quashed.
2
Any multiplier set in substitution must be set in accordance with paragraph 9 F211or 9A above.
3
Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier.
4
But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier—
a
it shall be repaid if the person by whom it was paid so requires;
b
in any other case it shall (as the authority determines) either be repaid or be credited against any subsequent liability of the person to pay anything to it by way of a non-domestic rate.
11
1
Where a special authority has set a multiplier in accordance with paragraph 9 F212or 9A above (whether originally or by way of substitute) it shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the multiplier in at least one newspaper circulating in its area.
2
Failure to comply with sub-paragraph (1) above does not make a multiplier invalid.
C43C44F48SCHEDULE 7A Non-Domestic Rating: 1990-95
Sch. 7A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 40
Sch. 7A restricted by S.I. 1990/608, reg. 5(2)
Sch. 7A modified by S.I. 1990/608, regs. 2(4), 4(7), 6(1), 8, 9, 11(2), 15(2) and by S.I. 1990/2329, reg. 5(1)
Sch. 7A modified (13.1.1992) by S.I. 1991/2906, reg.4
Sch. 7A modified (1.4.1992) by S.I. 1992/559, reg. 2(2)
Definitions
1
1
The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.
2
A transitional day is a day falling in the transitional period.
C172
1
As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.
C182
The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.
C193
The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—
a
1 April 1990,
b
the transitional day (if different from 1 April 1990), and
c
each day (if any) falling after 1 April 1990 and before the transitional day.
C204
If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.
5
If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.
C21C226
This sub-paragraph applies to a person if—
a
he occupied all or part of the hereditament on 31 March 1990, and
C23b
he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.
C24C257
This sub-paragraph applies to a person if—
a
he was the owner of the whole of the hereditament on 31 March 1990,
b
none of the hereditament was occupied on 31 March 1990,
c
he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and
C26d
he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.
8
A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.
C279
For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—
a
he occupies all or part of the hereditament on that day, or
b
where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.
3
1
The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—
C282
A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.
3
Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.
4
Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.
5
C is the number of days in the relevant year concerned.
6
Relevant years are financial years falling in the transitional period.
C294
1
The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—
2
A is the rateable value of the hereditament, as determined under paragraph 6 below.
C303
B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.
4
C is the number of days in the financial year beginning in 1989.
5
The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—
6
Relevant years are financial years falling in the transitional period.
7
BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.
8
AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.
5
1
Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.
C312
The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—
F452A
X shall be found in accordance with sub-paragraphs (3) and (4) below, F46except that for the financial years beginning in 1992 and 1993 X is 100 and for the financial year beginning in 1994 X is—
a
110 if the hereditament falls within sub-paragraph (3) below, and
b
107.5 if the hereditament falls within sub-paragraph (4) below.
C323
X is 120 if—
a
the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or
b
it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.
C324
X is 115 if—
a
the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or
b
it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.
5
RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.
6
RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.
C337
Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.
C338
The appropriate fraction for the hereditament for each day in the year shall be such as is—
a
specified for the case by order made by the Secretary of State, or
b
found in accordance with rules prescribed for the case by order so made.
C339
In making an order under this paragraph 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[F47billing authorities] by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.
10
Relevant years are financial years falling in the transitional period.
C346
1
This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.
C352
In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.
C353
If—
a
a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and
b
as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,
A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.
C354
For the purposes of sub-paragraph (3) above a relevant proposal is a proposal—
a
made by a valuation officer at any time, or
b
made by a person other than a valuation officer, and received by a valuation officer, before 15 February 1989.
C355
In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.
C356
If—
a
a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and
b
as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,
A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.
7
For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.
C368
In the case of a hereditament—
a
occupied by or on behalf of the Crown for public purposes in the period beginning with 15 February 1989 and ending with 31 March 1990, and
b
in respect of which a contribution is made by the Crown in aid of rates for that period,
references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act).
9
For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.
10
For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.
Chargeable amounts
7
1
Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—
a
as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
b
as regards the day concerned the hereditament is a defined hereditament,
c
NCA exceeds BL,
d
NCA exceeds (BL x AF), and
C37e
in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
2
In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
a
if the appropriate amount is positive, adding it to (BL x AF), or
b
if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
3
For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
4
For the purposes of this paragraph—
a
NCA is the notional chargeable amount for the hereditament for the day concerned,
b
BL is the base liability for the hereditament for the day concerned,
c
AF is the appropriate fraction for the hereditament for the day concerned,
C38d
D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
e
E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
f
F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
g
G is the number of days in the financial year in which the day concerned falls.
C398
1
Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—
a
as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
b
as regards the day concerned the hereditament is a defined hereditament,
c
NCA is less than BL,
d
NCA is less than (BL x AF), and
C40e
in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
2
In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
a
if the appropriate amount is positive, adding it to (BL x AF), or
b
if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
3
For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
4
For the purposes of this paragraph—
a
NCA is the notional chargeable amount for the hereditament for the day concerned,
b
BL is the base liability for the hereditament for the day concerned,
c
AF is the appropriate fraction for the hereditament for the day concerned,
C41d
D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
e
E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
f
F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
g
G is the number of days in the financial year in which the day concerned falls.
C429
1
In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.
2
The following subsections shall be substituted for subsections (4) and (5)—
4
Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated by finding the amount represented by (BL x AF).
5
Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated by—
a
finding the amount represented by (BL x AF), and
b
dividing that amount by 5.
3
The following subsections shall be inserted after subsection (6)—
6A
In a case where the hereditament is situated in the area of a special authority, a reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
a
if the appropriate amount is positive, adding it to (BL x AF), or
b
if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
6B
For the purposes of subsection (6A) above the appropriate amount is the amount found by applying the formula—
4
For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.
Regulations
10
1
The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.
2
The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.
11
1
The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.
2
For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case—
a
where he considers it appropriate to do so, and
b
where the relevant provision would not (whether by virtue of regulations under sub-paragraph (1) above or otherwise) apply apart from the regulations under this sub-paragraph.
3
A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.
12
Without prejudice to the generality of section 143(1) and (2) above and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—
a
imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
b
as to appeals relating to things done or not done by such officers.
F289SCHEDULE 7BLocal retention of non-domestic rates
Sch. 7B inserted (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(4), Sch. 1
Part 1Main non-domestic rating accounts
1Main non-domestic rating accounts
1
The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.
2
Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.
3
The Secretary of State—
a
must keep each such account in such form as the Treasury may direct, and
b
must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
4
The Comptroller and Auditor General—
a
must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and
b
must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.
2Credits and debits
1
For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—
a
amounts received by the Secretary of State in the year under section 54 (central rating: liability),
b
amounts received by the Secretary of State in the year under section 59 (contributions in aid),
c
amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,
d
e
amounts received by the Secretary of State in the year under paragraph 14 (payments following local government finance report),
f
amounts received by the Secretary of State in the year under paragraph 17 (payments following amending report),
g
amounts received by the Secretary of State in the year under regulations under paragraph 33 (transitional protection payments), and
h
amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).
2
For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—
a
payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,
b
payments made by the Secretary of State in the year under regulations under paragraph 7,
c
payments made by the Secretary of State in the year under paragraph 14,
d
payments made by the Secretary of State in the year under paragraph 17,
e
payments made by the Secretary of State in the year under regulations under paragraph 33, and
f
payments made by the Secretary of State in the year under regulations under paragraph 42.
F4623
If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be—
a
debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England;
b
credited (as an item of account) to the main non-domestic rating account kept for the year.
4
The amount that may be debited under sub-paragraph (3)(a) for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year.
5
The reference in F463sub-paragraph (3)(a) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—
a
billing authorities in England,
b
precepting authorities in England,
c
levying bodies in England (and for this purpose “levying body” has the meaning given by section 74(1)), or
d
bodies to which section 75(1) applies.
3End of year calculations
1
As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
a
the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and
b
the aggregate of the items of account debited to the main non-domestic rating account kept for the year.
2
If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—
a
debited (as an item of account) to the main non-domestic rating account kept for the year, and
b
credited (as an item of account) to the main non-domestic rating account kept for the next year.
3
If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—
a
credited (as an item of account) to the main non-domestic rating account kept for the year, and
b
debited (as an item of account) to the main non-domestic rating account kept for the next year.
Part 2Determination of the central and local share
4Determination of the central and local share
The Secretary of State must, for each year and in relation to each billing authority in England, determine—
a
the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and
b
the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).
5Local government finance reports
1
A determination under paragraph 4 must be specified in a report, to be called a “local government finance report”.
2
The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.
3
As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
Part 3Payments to the Secretary of State in respect of the central share
6C75Payments to the Secretary of State in respect of the central share
1
This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
2
Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.
3
For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.
4
The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
5
The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
6
This paragraph is subject to regulations under paragraph 8.
7Regulations about administrative arrangements
1
The Secretary of State may by regulations make provision about the administration of payments under paragraph 6.
2
The regulations may, in particular, make provision—
a
about the time and manner in which a payment under paragraph 6 or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
b
about the making of a payment by a billing authority to the Secretary of State or vice versa where—
i
a payment under paragraph 6 is made in the course of the year to which it relates, and
ii
it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;
c
about the making of a payment by a billing authority to the Secretary of State or vice versa where—
i
a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and
ii
it is subsequently determined that the actual amount is more or less than the estimate.
8Regulations about deductions from central share payments
1
The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.
2
The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).
3
The consent of the Treasury is required to regulations under this paragraph.
Part 4Payments by billing authorities to major precepting authorities
9Regulations about payments
1
The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.
2
The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.
3
The regulations may, in particular, make provision as to—
a
the billing authorities that are required to make payments under the regulations;
b
the major precepting authorities that are entitled to receive payments under the regulations;
c
the amounts of the payments that are required to be made.
4
The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.
5
For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.
6
The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
7
The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
8
The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.
10Regulations about administrative arrangements
1
The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph 9.
2
The regulations may, in particular, make provision—
a
about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
b
about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
c
about the consequences of non-compliance with provision under paragraph (a) or (b);
d
about the time and manner in which a payment under regulations under paragraph 9 or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
e
about the making of a payment by a billing authority to a major precepting authority or vice versa where—
i
a payment under regulations under paragraph 9 is made in the course of the year to which it relates, and
ii
it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;
f
about the making of a payment by a billing authority to a major precepting authority or vice versa where—
i
a calculation of a payment under regulations under paragraph 9 is made by reference to an estimate of an amount, and
ii
it is subsequently determined that the actual amount is more or less than the estimate;
g
for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
h
about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.
3
The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
11Payments out of deduction from central share payments
1
The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph 8 from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.
2
The regulations may make provision about the administration of payments to major precepting authorities under the regulations.
3
Part 5Principal payments in connection with local retention of non-domestic rates
12Determination of payments
1
The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—
a
calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
b
calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
c
calculate the amount of each payment within paragraph (a) or (b).
2
Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.
13C70Calculations following local government finance report
1
This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
2
As soon as is reasonably practicable after the report has been approved, the Secretary of State must—
a
calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
b
calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
c
calculate the amount of each payment within paragraph (a) or (b).
3
Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph (2).
4
5
Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.
6
As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—
a
whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
b
whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
c
if any payments are to be made by or to the authority, the amount of each payment.
14Payments following local government finance report
1
2
3
4
5
Sub-paragraph (6) applies where—
a
a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or
b
a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.
6
The authority must make a payment to the Secretary of State of an amount equal to the difference.
7
Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
a
the authority must make that payment to the Secretary of State, and
b
the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.
8
Sub-paragraph (9) applies where—
a
a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or
b
a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.
9
The Secretary of State must make a payment to the authority of an amount equal to the difference.
10
Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
a
the Secretary of State must make that payment to the authority, and
b
the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.
11
A payment by a relevant authority to the Secretary of State under sub-paragraph (1)—
a
must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
b
if not made on or before that day, is recoverable in a court of competent jurisdiction.
12
A payment by the Secretary of State to a relevant authority under sub-paragraph (2) must be made—
a
in instalments of such amounts, and
b
at such times in the year to which the local government finance report relates,
as the Secretary of State determines with the Treasury’s consent.
13
a
must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
b
if not made on or before that day, is recoverable in a court of competent jurisdiction.
14
A payment by the Secretary of State to a relevant authority under sub-paragraph (9) or (10) must be made—
a
at such time, or
b
in instalments of such amounts and at such times,
as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year to which the local government finance report relates.
15Amending reports
1
After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.
2
An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.
3
Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.
4
The Secretary of State must lay, or make arrangements for laying, the report before the House of Commons.
5
As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
6
Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
16C71Calculations following amending report
1
This paragraph applies if an amending report for a year made under paragraph 15 is approved by resolution of the House of Commons.
2
As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—
a
calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
b
calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
c
calculate the amount of each payment within paragraph (a) or (b).
3
Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph (2).
4
The power to make a further set of calculations under sub-paragraph (3) is not exercisable after whichever is the later of—
a
the end of the year following the year to which the amending report relates, and
b
the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.
5
Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.
6
As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—
a
whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
b
whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
c
if any payments are to be made by or to the authority, the amount of each payment.
17Payments following amending report
1
2
3
Sub-paragraph (4) applies where—
a
a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or
b
a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.
4
The authority must make a payment to the Secretary of State of an amount equal to the difference.
5
Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
a
the authority must make that payment to the Secretary of State, and
b
the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.
6
Sub-paragraph (7) applies where—
a
a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or
b
a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.
7
The Secretary of State must make a payment to the authority of an amount equal to the difference.
8
Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
a
the Secretary of State must make that payment to the authority, and
b
the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the authority to the Secretary of State.
9
A payment by a relevant authority to the Secretary of State under this paragraph—
a
must be made on or before such day after the end of the year in which the amending report was made, and in such manner, as the Secretary of State may specify, and
b
if not made on or before that day, is recoverable in a court of competent jurisdiction.
10
A payment by the Secretary of State to a relevant authority under this paragraph must be made—
a
at such time, or
b
in instalments of such amounts and at such times,
as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year in which the amending report was made.
18Relationship with other provisions
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
Part 6Levy accounts
19Levy accounts
1
The Secretary of State must, for each year, keep an account, to be called a “levy account”.
2
Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.
3
The Secretary of State—
a
must keep each such account in such form as the Treasury may direct, and
b
must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
4
The Comptroller and Auditor General—
a
must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and
b
must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.
20Credits and debits
1
For each year the following are to be credited (as items of account) to the levy account kept for the year—
a
amounts received by the Secretary of State in the year under paragraph 24 (levy payments), and
b
amounts received by the Secretary of State in the year under regulations under paragraph 28 (payments on account).
2
If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account.
3
For each year the following are to be debited (as items of account) to the levy account kept for the year—
a
payments made by the Secretary of State in the year under paragraph 27 (safety net payments),
b
payments made by the Secretary of State in the year under regulations under paragraph 28, and
c
payments made by the Secretary of State in the year under paragraph 30 (distribution of remaining balance).
21End of year calculations
1
As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
a
the aggregate of the items of account credited to the levy account kept for the year, and
b
the aggregate of the items of account debited to the levy account kept for the year.
2
If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—
a
debited (as an item of account) to the levy account kept for the year, and
b
credited (as an item of account) to the levy account kept for the next year.
3
If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—
a
credited (as an item of account) to the levy account kept for the year, and
b
debited (as an item of account) to the levy account kept for the next year.
Part 7Levy payments, safety net payments and distribution of remaining balance
22Regulations about calculation of levy payments
1
The Secretary of State may by regulations make provision for calculating—
a
whether a relevant authority is required to make a payment under this Part of this Schedule (a “levy payment”) to the Secretary of State for a year, and
b
if so, the amount of the levy payment.
2
The regulations must make provision for calculations for a year to be made after the end of that year.
3
The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
a
if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
b
if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph 9, subject to such adjustments as may be specified in the regulations;
c
by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
d
by reference to such other factors as may be specified in the regulations.
4
The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
23C72Calculation of levy payments
1
The Secretary of State must calculate in relation to each relevant authority—
a
whether it is required to make a levy payment for a year, and
b
if so, the amount of that payment.
2
The calculation must be made—
a
as soon as is reasonably practicable after the end of the year, or
b
if the authority is subject to a requirement imposed by a direction under paragraph 43 (direction to make calculations or supply information) or by or under regulations under paragraph 44 (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
3
The calculation must be made in accordance with regulations under paragraph 22.
4
As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—
a
whether, in accordance with the calculation, it is required to make a levy payment for the year, and
b
if so, the amount of that payment in accordance with the calculation.
24Levy payments following calculations
1
If a calculation under paragraph 23 shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State.
2
The levy payment—
a
must be made on or before such day and in such manner as the Secretary of State may specify, and
b
if not made on or before that day, is recoverable in a court of competent jurisdiction.
25Regulations about calculation of safety net payments
1
The Secretary of State may by regulations make provision for calculating—
a
whether the Secretary of State is required to make a payment under this Part of this Schedule (a “safety net payment”) to a relevant authority for a year, and
b
if so, the amount of the payment.
2
The regulations must make provision for calculations for a year to be made after the end of that year.
3
The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
a
if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
b
if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph 9, subject to such adjustments as may be specified in the regulations;
c
by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
d
by reference to such other factors as may be specified in the regulations.
4
The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
26C73Calculation of safety net payments
1
The Secretary of State must calculate in relation to each relevant authority—
a
whether the Secretary of State is required to make a safety net payment to the authority for the year, and
b
if so, the amount of that payment.
2
The calculation must be made—
a
as soon as is reasonably practicable after the end of the year, or
b
if the authority is subject to a requirement imposed by a direction under paragraph 43 (direction to make calculations or supply information) or by or under regulations under paragraph 44 (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
3
The calculation must be made in accordance with regulations under paragraph 25.
4
As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of—
a
whether, in accordance with the calculation, the Secretary of State is required to make a safety net payment to the authority for the year, and
b
if so, the amount of that payment in accordance with the calculation.
5
This paragraph is subject to regulations under paragraph 28 (payments on account).
27Safety net payments following calculations
1
If a calculation under paragraph 26 shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
2
The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent.
3
This paragraph is subject to regulations under paragraph 28 (payments on account).
28Regulations about payments on account
1
The Secretary of State may by regulations make provision—
a
for a relevant authority to request the Secretary of State to make a calculation before the end of a year of—
i
whether the Secretary of State is likely to be required to make a safety net payment under paragraph 27 to the authority for the year, and
ii
if so, the amount of the payment;
b
about the time at which and the manner in which a request must be made, and the information that must be provided in connection with the request;
c
about the circumstances in which the Secretary of State may or must make a calculation in response to a request;
2
The regulations may make provision—
a
about the timing of a calculation in response to a request;
b
about the notification of the results of the calculation to the relevant authority to whom it relates;
c
for the making, as a result of the calculation, of a payment (a “payment on account”) to the authority before the end of the year to which the calculation relates.
3
The regulations may, in particular—
a
make provision in relation to a calculation that is similar to that made by paragraph 26, or apply that paragraph with modifications in relation to such a calculation;
b
make provision in relation to a payment on account that is similar to that made by paragraph 27, or apply that paragraph with modifications in relation to such a payment.
4
The regulations may make provision—
a
about the calculation under paragraph 26 to be made in relation to a relevant authority for a year where a payment on account has been made to the authority for the year;
b
for the making of a further payment by the Secretary of State to the authority, or of a payment by the authority to the Secretary of State, as a result of that calculation.
29Calculation of remaining balance on levy account
1
2
The calculation must be made as soon as is reasonably practicable after—
a
b
c
all of the calculations required by regulations under paragraph 28 (calculations of safety net payments on account) have been made for the year.
3
The calculation must be made as follows—
Step 1
Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph 23(1).
Step 2
Add any amount credited to the levy account for the year in accordance with paragraph 21(2) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph 21(3) (debit from previous year) from the amount found under step 1.
Step 3
Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph 20(2) (credit in accordance with local government finance report).
Step 4
Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph 26(1).
Step 5
Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph 28(4)(b) (adjustments following safety net payment on account).
Step 6
Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph 28(4)(b).
Step 7
Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.
4
If the amount found under step 7 in sub-paragraph (3) is a positive amount, that is the remaining balance on the levy account for the year.
5
Sub-paragraph (6) applies if, in the first year for which the levy account is kept—
a
an amount is credited to the levy account for the year in accordance with paragraph 20(2), and
b
that amount exceeds the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.
6
The amount of the excess is to be treated as the remaining balance on the levy account for the year.
30C74Distribution of remaining balance
1
2
The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph (1) is to be distributed.
3
If the Secretary of State makes a determination under sub-paragraph (1), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph.
4
The calculations must be made—
a
as soon as is reasonably practicable after the determination is made, and
b
in accordance with the basis of distribution specified in the regulations.
5
As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of—
a
whether a payment is to be made by the Secretary of State to the authority out of the amount referred to in sub-paragraph (1), and
b
if such a payment is to be made, the amount of the payment.
6
If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
7
A payment from the Secretary of State to a relevant authority under this paragraph must be made—
a
at such time, or
b
in instalments of such amounts and at such times,
as the Secretary of State determines with the Treasury’s consent; but any such time must fall within the year to which the remaining balance relates.
31Relationship with other provisions
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
Part 8Transitional protection payments
32Regulations about deemed and actual rating income
1
The Secretary of State may by regulations make provision for calculating in accordance with the regulations—
a
the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if—
i
regulations under section 57A (transitional relief following compilation of local rating list) were not in force for the year, and
ii
the authority acted diligently, and
b
the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if the authority acted diligently.
2
The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph (1).
3
The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
4
In this Part of this Schedule—
a
33Regulations about transitional protection payments
1
The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year—
a
by the Secretary of State to a billing authority in England, or
b
by a billing authority in England to the Secretary of State.
2
The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that—
a
if its deemed rating income for a year exceeds its actual rating income for the year, the Secretary of State is to be liable to make a transitional protection payment to the authority for the year of an amount equal to the excess;
b
if its actual rating income for a year exceeds its deemed rating income for the year, the authority is to be liable to make a transitional protection payment to the Secretary of State for the year of an amount equal to the excess;
c
if its deemed rating income for a year is equal to its actual rating income for the year, no transitional protection payment is to be made to or by the authority for the year.
3
The regulations may, in particular, make provision—
a
about the making of calculations, and the supply of information to the Secretary of State, by a billing authority in connection with the determination of the transitional protection payment (if any) to be made to or by the authority;
b
about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
c
about the consequences of non-compliance with provision under paragraph (a) or (b), including (in particular)—
i
for the making by the Secretary of State of calculations, or of assumptions as to the information that would otherwise have been supplied by the authority;
ii
for the suspension of payments to the authority.
4
The regulations may, in particular, make provision—
a
for the making by a billing authority or the Secretary of State of a payment on account of a transitional protection payment;
b
for the calculation, where a payment on account has been made, of the amount of the final transitional protection payment (if any) to be made to or by the authority;
c
for the certification of calculations made, or information supplied to the Secretary of State, by a billing authority in connection with the determination of the final transitional protection payment (if any) to be made to or by the authority;
d
about the consequences where a certified calculation or certified information does not match that made or supplied by the authority, including (in particular) about the use of the certified calculation or certified information;
e
about the making of financial adjustments where the final transitional protection payment to be made to or by the authority for the year is different from a payment on account made to or by the authority for the year.
5
The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
6
The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.
Part 9Pooling of authorities
34Designation of pool of authorities
1
2
The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.
3
The Secretary of State—
a
may revoke a designation (in particular if any condition of the designation is breached), and
b
must do so if any authority covered by the designation asks the Secretary of State to do so.
4
Subject to sub-paragraph (5), a designation has effect—
a
for the year beginning after it is made, and
b
for each subsequent year, unless previously revoked.
5
A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph 12(2) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph (6) applies.
6
A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if—
a
it is made in response to a request under sub-paragraph (3)(b) made within the period of 28 days beginning with the date on which the notification was given, and
b
it is made before the local government finance report for that year is laid before the House of Commons.
7
After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation.
8
9
35Designations subject to conditions
1
A designation under paragraph 34 must be made subject to conditions—
a
requiring the authorities to which it relates to appoint a lead authority to exercise the functions specified in the conditions, and
b
requiring the authorities, if the designation is revoked, to take the steps specified in the conditions before the revocation takes effect.
2
A designation under paragraph 34 may be made subject to such other conditions as the Secretary of State thinks fit.
3
The Secretary of State may vary a designation by—
a
adding a condition,
b
modifying a condition, or
c
removing a condition (other than one mentioned in sub-paragraph (1)).
4
Before varying a designation under sub-paragraph (3), the Secretary of State must consult the authorities covered by the designation.
5
After varying a designation under sub-paragraph (3), the Secretary of State must notify those authorities.
36Effect of designation in relation to Part 5
1
Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if—
a
the authorities in the pool were not relevant authorities, but
b
the pool were itself a relevant authority.
2
3
This paragraph does not prevent—
a
the local government finance report for the year, or an amending report under paragraph 15 in relation to that report, from also making provision in relation to the individual authorities in the pool,
b
the Secretary of State from making calculations based on the local government finance report, or any such amending report, in relation to each of those authorities, or
c
the Secretary of State from notifying the results of the calculations to each of those authorities.
4
37Effect of designation in relation to Part 7
1
2
Such regulations may, in particular, make provision—
a
that is similar to provision which may be made under the paragraph in question apart from sub-paragraph (1) above, or
b
that applies such provision with modifications.
3
4
5
Where a designation of a pool of authorities has effect for a year, paragraph 30 (distribution of remaining balance) applies in relation to the pool as if—
a
the authorities in the pool were not relevant authorities, but
b
the pool were itself a relevant authority.
6
Regulations under paragraph 30 may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
7
This paragraph does not prevent—
a
b
c
the Secretary of State from notifying the results of the calculations to each of those authorities.
8
38Further provisions about effect of designation
1
2
Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment.
3
Part 10Designation of areas and classes of hereditament
39Designation of areas
1
The Secretary of State may by regulations—
a
designate one or more areas in England (a “designated area”);
b
provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority all or part of whose area falls within a designated area, of the amount mentioned in sub-paragraph (2);
c
provide for the calculation of a proportion of that amount in accordance with the regulations;
d
provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
i
paragraph 6 (payments in respect of the central share);
ii
regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);
iii
regulations under paragraph 9 (payments by billing authorities to major precepting authorities);
iv
regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);
v
paragraph 13 (calculations following local government finance report);
vi
paragraph 16 (calculations following amending report);
vii
paragraph 23 (calculations of levy payments);
viii
paragraph 26 (calculations of safety net payments);
ix
regulations under paragraph 28 (calculations of payments on account);
x
paragraph 30 (calculations relating to distribution of remaining balance).
2
Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area.
3
The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
4
The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
5
The regulations must—
a
specify the date on which the designation takes effect, which must be the first day of a year, or
b
provide that the designation is to take effect on the first day of the first year after specified conditions have been met.
6
Conditions under sub-paragraph (5)(b) may require compliance with specifications or requirements contained in a document of a specified kind.
7
If the regulations make provision under sub-paragraph (5)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period.
8
The regulations may specify the years for which the designation has effect.
9
If the regulations contain provision under sub-paragraph (8)—
a
amendments within sub-paragraph (10) may not be made to the regulations unless (in the case of amendments within paragraph (a), (b) or (c) of that sub-paragraph) the amendments are expressed to come into force after the end of that period, and
b
the regulations may not be revoked unless the revocation is expressed to come into force after the end of that period.
10
The amendments mentioned in sub-paragraph (9)(a) are those which have the effect of—
a
altering the boundaries of a designated area,
b
where provision made under paragraph (d) of sub-paragraph (1) has the effect that the amount referred to in that paragraph is to be disregarded, providing for a proportion of that amount to be disregarded,
c
where provision made under that paragraph has the effect that a proportion is to be disregarded, reducing that proportion, or
d
reducing the period for which the designation has effect.
11
Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means).
12
An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
13
The consent of the Treasury is required to regulations under this paragraph.
14
In this paragraph “specified” means specified in the regulations.
40Designation of classes of hereditament
1
The Secretary of State may by regulations—
a
designate one or more classes of hereditaments in England (a “designated class”);
b
provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority whose area includes hereditaments within the designated class, of the amount mentioned in sub-paragraph (2);
c
provide for the calculation of a proportion of that amount in accordance with the regulations;
d
provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
i
paragraph 6 (payments in respect of the central share);
ii
regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);
iii
regulations under paragraph 9 (payments by billing authorities to major precepting authorities);
iv
regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);
v
paragraph 13 (calculations following local government finance report);
vi
paragraph 16 (calculations following amending report);
vii
paragraph 23 (calculations of levy payments);
viii
paragraph 26 (calculations of safety net payments);
ix
regulations under paragraph 28 (calculations of payments on account);
x
paragraph 30 (calculations relating to distribution of remaining balance).
2
Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated class.
3
The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
4
The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
5
The regulations may include provision imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of the calculation referred to in sub-paragraph (1)(c).
6
The regulations—
a
must specify the date on which the designation takes effect (which must be at the beginning of a year), and
b
may specify the years for which the designation has effect.
7
A class may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
8
Before making regulations under this paragraph the Secretary of State must consult such persons as the Secretary of State thinks fit.
9
The fact that this paragraph was not in force when consultation in relation to proposed regulations under it took place is to be disregarded in determining whether there has been compliance with sub-paragraph (8).
10
The consent of the Treasury is required to regulations under this paragraph.
41Payments to relevant authorities
1
Regulations under paragraph 39 or 40 may make provision for a billing authority to make a payment for a year to a relevant authority of an amount equal to the whole or part of the amount or proportion that, in relation to the billing authority and the year, is to be disregarded for the purposes of the calculations mentioned in paragraph 39(1)(d) or 40(1)(d) (as the case may be).
2
3
The regulations may include provision for imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of arriving at the amounts of those payments.
4
The regulations may make provision about the administration of payments to relevant authorities under the regulations.
5
42Estimates of amounts to be disregarded
1
The Secretary of State may by regulations make provision for—
a
b
for the making of a payment by the Secretary of State to a billing authority or vice versa where it is subsequently determined that the amount or proportion to be disregarded is more or less than the amount of the estimate.
2
Regulations under this paragraph may make provision about the administration of payments under the regulations, including as to—
a
the time and manner in which a payment is to be made, and
b
the consequences of non-payment.
Part 11Supplementary
43Calculations and supply of information by relevant authorities
1
The Secretary of State may, for the purposes of any provision of or made under this Schedule or Part 6 (funds) so far as applying to non-domestic rates, direct a relevant authority to make calculations, or to supply information to the Secretary of State, in accordance with the direction.
2
The direction may require the calculations to be made, or the information to be supplied, before such time as is specified in the direction.
3
The direction may require the calculations or information to be certified in accordance with the direction.
4
If a relevant authority does not comply with a direction under this paragraph, the Secretary of State may make the calculations that the Secretary of State thinks would have been made, or make assumptions as to the information that would have been supplied, by the authority if it had complied with the direction.
5
If the Secretary of State proceeds under sub-paragraph (4), the Secretary of State must notify the authority—
a
of that fact, and
b
of the calculations or assumptions that the Secretary of State has made.
6
If any calculation or information certified in accordance with a direction under this paragraph does not match that made or supplied by the authority in question, the Secretary of State may use the certified calculation or information.
7
If the Secretary of State proceeds under sub-paragraph (6), the Secretary of State must notify the authority of that fact.
8
For the purposes of any provision made by or under Part 5 or 7 of this Schedule that applies to pools of authorities, this paragraph has effect as if references to a relevant authority included a reference to such a pool.
9
44Regulations about calculations and supply of information
The Secretary of State may by regulations—
a
make any provision that could be made by a direction under paragraph 43;
b
make provision for the Secretary of State to give a direction that could be given under that paragraph;
c
make any provision made by that paragraph in relation to a direction under it—
i
in relation to provision made by regulations under this paragraph, or
ii
in relation to a direction given by the Secretary of State under regulations under this paragraph.
45Interpretation of Schedule
In this Schedule—
“actual rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(b);
“basis of calculation” has the meaning given by paragraph 12(1);
“the central share” has the meaning given by paragraph 4;
“deemed rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(a);
“local government finance report” has the meaning given by paragraph 5(1);
“the local share” has the meaning given by paragraph 4;
“main non-domestic rating account” has the meaning given by paragraph 1(1);
a “pool of authorities” means two or more relevant authorities designated as a pool of authorities under paragraph 34;
“relevant authority” means—
- a
a billing authority in England, or
- b
a major precepting authority in England;
- a
“safety net payment” has the meaning given by paragraph 25(1);
“year” means a chargeable financial year.
SCHEDULE 8 Non-Domestic Rating: Pooling
Part I Non-Domestic Rating Accounts
The accounts
1
1
In accordance with this Schedule the F292Welsh Ministers shall keep for each chargeable financial year an account (to be called a non-domestic rating account).
2
The F293Welsh Ministers—
a
shall keep each account in such form F423as they consider appropriate, and
F2953
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2264
The Auditor General for Wales shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) and shall lay copies of the account and of his report before the F296National Assembly for Wales.
Credits and debits
C45C462
C471
For each chargeable financial year the following shall be credited (as items of account) to the account kept for the year—
a
sums received by the F297Welsh Ministers in the year under section 54 above,
2
For each chargeable financial year the following shall be debited (as items of account) to the account kept for the year—
a
C763
1
As soon as is reasonably practicable after the end of each chargeable financial year the F302Welsh Ministers shall calculate the following—
a
the aggregate of the items of account credited to the account kept for the year, and
b
the aggregate of the items of account debited to the account kept for the year.
2
If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be—
a
debited (as an item of account) to the account kept for the year, and
b
credited (as an item of account) to the account kept for the next financial year.
3
If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be—
a
credited (as an item of account) to the account kept for the year, and
b
debited (as an item of account) to the account kept for the next financial year.
F64Part II Contribution
Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)
F290Interpretation
Sch. 8 para. 3A and cross-heading inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 6
3A
Any reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.
Non-domestic rating contributions
4
1
2
The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.
F3043
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F544
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4A
The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.
F3054B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4C
Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.
F3064D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
The F307Welsh Ministers may incorporate in the rules provision for deductions (of such extent as F308they think fit) as regards—
a
the operation of sections 47 and 49 above;
b
costs of collection and recovery;
c
such other matters (if any) as F308they think fit;
and F309sub-paragraph (2) above shall have effect subject to this.
F3105A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C68C696
Regulations under this paragraph 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.
F1797
Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.
5
1
This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year F55and has effect subject to any provision made by virtue of paragraph 6(2A) below.
2
3
If the authority fails to comply with sub-paragraph (2) above or if the F312Welsh Ministers believe the amount notified is not likely to have been calculated in accordance with the regulations F313they may make F314their own calculation of the amount; and where F315they make such a calculation F316they shall inform the authority why F317they have done so and shall inform it of the amount calculated.
C484
The authority shall be liable to pay to the F318Welsh Ministers an amount (the provisional amount) equal to—
a
that calculated and notified under sub-paragraph (2) above, or
b
if sub-paragraph (3) above applies, that calculated by the F318Welsh Ministers under it.
C485
The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the F319Welsh Ministers may direct.
6
After the year ends the authority shall—
a
calculate the amount of its non-domestic rating contribution for the year,
F176ba
F586A
C487
If the authority fails to comply with sub-paragraph (6) above by such time as the F326Welsh Ministers direct, F327they may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph F327they shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.
8
If, at any time after the year ends, the F328Welsh Ministers receive notification from an authority under F59sub-paragraph (6)(b) above above F329they shall—
a
calculate the amount of the difference (if any) between the amount notified and the provisional amount, and
b
if there is a difference, inform the authority of the amount of the difference.
C489
F6010
If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the F332Welsh Ministers shall—
a
11
Sub-paragraph (12) below applies where—
a
b
the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the F340Welsh Ministers under sub-paragraph (6)(b) above.
12
Where this sub-paragraph applies the F341Welsh Ministers shall—
a
calculate the amount of the difference (if any) between the certified amount and the provisional amount, and
b
if there is a difference, inform the authority of the amount of the difference.
13
If at the time the F342Welsh Ministers make the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—
a
sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and
b
sub-paragraph (14) below shall apply.
C4814
Where this sub-paragraph applies—
a
15
Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the F348Welsh Ministers make the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—
a
for the making of payments by the F349Welsh Ministers or the authority, and
b
as to the time at which any such payment must be made.
6
1
Any calculation under paragraph 5 above of the amount of an authority’s non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above.
F61C492
Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the F350Welsh Ministers may make regulations—
a
requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions;
b
enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied—
i
it is not reasonably practicable for the person making the calculation to take it into account; and
ii
it was received by the authority after a prescribed date (which may be before or after the end of the year in question).
F622A
Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.
2B
For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.
3
The power to give a direction under paragraph 5 above—
a
includes power to revoke or amend a direction given under the power;
b
may be exercised differently for different authorities.
F3514
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
The F352Welsh Ministers may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.
C506
Regulations under sub-paragraph (5) above may include—
a
provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;
b
provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 5 above or of repayments.
F1806A
Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—
a
for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and
b
as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.
7
For the purposes of paragraph 5(7) above the relevant provisions are—
a
paragraph 5(10) above,
F181aa
regulations made for the purpose mentioned in paragraph 4(7) above,
b
regulations made under sub-paragraph (5) above, and
c
F63paragraphs 12 and 15 below.
Recovery
7
Where an amount has become payable under any provision of or made under this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
C58F77Part III Distribution
Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
Sch. 8 Pt. III amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2) (with s. 1(4), Sch. 39)
F66Interpretation
Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
C51F658
1
For the purposes of this Part of this Schedule a receiving authority isF353—
a
any billing authority in Wales, or
b
any major precepting authority in Wales.
2
F2283
In this Part of this Schedule “the Assembly” means the National Assembly for Wales.
F3554
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F68Distributable amount
Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
F67C529
1
Before a financial year begins the F356Welsh Ministers shall estimate—
a
the aggregate of the items of account which will be credited to the account kept for the year; and
b
the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.
2
3
If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the F359Welsh Ministers shall calculate the amount equal to the difference.
4
F193Years where two local government finance reports prepared for Wales
Sch. 8 para. 9A and cross-heading inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(4) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
9A
1
Where the F229Welsh Ministers make two local government finance reports for a particular financial year—
a
paragraph 9(4) above does not apply F361... as respects that year, and
b
the F230Welsh Ministers shall decide whether—
i
distribution among all receiving authorities of the amount arrived at under paragraph 9 above for the year is to be dealt with in just one of those reports (the chosen report), or
ii
each of those reports is to deal with the distribution of so much of that amount as is for the receiving authorities to which that report relates.
2
If the F231Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(i) above—
a
the F232Welsh Ministers shall specify that amount (the distributable amount for the year) in the chosen report, and
b
the chosen report is the local government finance report for that year to which the requirement under paragraph 10(1) below applies.
3
If the F233Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(ii) above—
a
paragraphs 10 and 11 below do not apply F362... as respects the year (but see paragraphs 11A to 11C below),
b
the power under paragraph 13 below may (in particular) be exercised by making a single amending report relating to both of the local government finance reports for the year, and
c
paragraph 14 below does not apply in relation to any report amending either of those reports (but see paragraph 14A below).
F72C56Distribution: local government finance reports
Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 7 (with s. 118(1)(2)(4))
Sch. 8 Pt. III (paras. 8-15) amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2)
C53F6910
1
A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the F363Welsh Ministers propose to distribute among receiving authorities the distributable amount for the year.
2
C54F7011
1
This paragraph applies where—
a
in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with F198paragraphs 9 and 9A(2) above; and
b
the report has been laid before the F366Assembly.
2
If the report is approved by resolution of the F367Assembly, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.
3
As soon as is reasonably practicable after the report has been so approved, the F368Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.
4
Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the F369Welsh Ministers may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.
5
The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the F370Assembly of any amending report made under paragraph 13 below in relation to the local government finance report.
6
If the F371Welsh Ministers decide that F372they will leave out of account information received by F373them after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and F372they may decide different dates for different kinds of information.
7
Sub-paragraph (6) above applies only if the F374Welsh Ministers inform each receiving authority in writing of F375their decision and of the date (or the dates and kinds of information) concerned; but F376they may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above).
8
F19411A
1
Where the F234Welsh Ministers propose to make two local government finance reports for a particular financial year and as respects that year F235decide as mentioned in paragraph 9A(1)(b)(ii) above, F236the Welsh Ministers shall in each of those reports—
a
specify the amount for the year arrived at under paragraph 9 above,
b
specify how much of that amount is for the receiving authorities to which the report relates, and
c
specify the basis on which the F237Welsh Ministers propose to distribute among those authorities the amount specified under paragraph (b) above.
2
11B
F2391
This paragraph applies where—
a
the Assembly approves by resolution a local government finance report that is one of two being made by the Welsh Ministers for a particular financial year, and
b
as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.
2
The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below.
3
As soon as is reasonably practicable F240after the report is approved by the Assembly, the Welsh Ministers shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above.
4
The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report.
5
The F241Welsh Ministers may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates.
6
The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly F243approves by resolution an amending report made by the Welsh Ministers under paragraph 13 below.
7
As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the F242Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.
11C
1
2
Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information.
3
A deadline under sub-paragraph (1) above shall only have effect if the F246Welsh Ministers inform each receiving authority concerned of the deadline and of the information to which it relates.
4
Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above.
5
When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the F247Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.
F71C5512
1
2
3
Where a calculation is made under paragraph 11(4) F184or 11B(5) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) F185or 11B(3) above, the F382Welsh Ministers shall pay to the authority a sum equal to the difference.
4
5
Where a calculation is made under paragraph 11(4) F186or 11B(5) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) F187or 11B(3) above, a sum equal to the difference shall be paid by the authority to the F385Welsh Ministers.
6
The sum shall be paid on such day after the end of the financial year concerned as the F385Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
F76Distribution: amending reports
Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
F7313
1
Subject to sub-paragraph (6) below, after a local government finance report has been made the F386Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph.
2
An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report.
3
4
The report shall be laid before the F390Assembly.
5
6
F7414
1
As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the F395Assembly, the F396Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
2
Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the F397Welsh Ministers may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution.
3
A calculation may not be made under sub-paragraph (2) above after whichever is the later of—
a
the end of the financial year following the financial year concerned, and
b
the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the F398Assembly.
4
Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.
F19514A
1
This paragraph applies where—
a
a report is made under paragraph 13 above amending a report (“the original report”) that is one of two local government finance reports that the F248Welsh Ministers make for a particular financial year, and
b
as respects that year the F249Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.
2
As soon as is reasonably practicable after the amending report is F250approved by resolution of the Assembly, F251the Welsh Ministers shall calculate in relation to each of the authorities to which the original report relates what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above in the original report.
3
The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution.
4
The F252Welsh Ministers may carry out the sub-paragraph (2) calculation again at any time before—
a
the end of the financial year immediately following the one to which the original report relates, or
b
if later, the end of the period of 3 months beginning with the day on which the Assembly F253approves by resolution the amending report.
5
The power under sub-paragraph (4) above may only be exercised once.
6
Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.
F75C5715
1
This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) F188or 14A(2) or (4) above in relation to an amending report.
2
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the F399Welsh Ministers shall pay to the authority a sum equal to the difference.
3
4
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the F402Welsh Ministers.
5
The sum shall be paid on such day after the end of the financial year in which the amending report was made as the F402Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
6
In this paragraph “the relevant previous calculation” means—
a
F216Source of payments by Welsh Ministers
Sch. 8 para. 16 inserted (1.4.2007) by Government of Wales Act 2006 (c. 32), s. 161(3), Sch. 10 para. 21 (with Sch. 11 para. 22)
16
Sums required for the making of payments by the Welsh Ministers under this Part of this Schedule are to be charged on the Welsh Consolidated Fund.
Recovery
C64C6716
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
SCHEDULE 9 Non-Domestic Rating: Administration
Collection and recovery
1
The Secretary of State may make regulations containing such provision as he sees fit in relation to the collection and F410the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.
2
1
In this paragraph—
a
references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,
b
references to the amount payable are to the amount he is liable to pay,
c
references to the payee are to the F78billing authority to which he is liable to pay or (where section 54 applies) the Secretary of State, and
d
references to the financial year are to the financial year concerned.
2
Regulations under this Schedule may include provision—
a
that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,
b
that payments on account must be made in accordance with an agreement between the ratepayer and the payee or in accordance with a prescribed scheme for payment by instalments,
c
that in prescribed circumstances payments on account must be calculated by reference to an estimate of the amount payable,
d
that an estimate must be made on prescribed assumptions (whether as to the ratepayer’s interest in property or otherwise),
e
that the payee must serve a notice or notices on the ratepayer stating the amount payable or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),
f
that no payment on account of the amount payable need be made unless a notice requires it,
F79g
that a notice must be in a prescribed form,
ga
that a notice must contain prescribed matters,
gb
that a notice must not contain other prescribed matters,
gc
that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,
gd
that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,
ge
that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,
F403gf
that the payee must publish prescribed information in the prescribed manner,
h
i
that if the ratepayer fails to pay an instalment in accordance with the regulations the unpaid balance of the amount payable or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and
j
that any amount paid by the ratepayer in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.
F812A
Regulations under this Schedule may include provision that where—
a
an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and
b
the circumstances are such as may be prescribed,
an additional amount by way of interest shall be paid or credited.
3
Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.
3
1
This paragraph applies to any sum which has become payable to a F82billing authority under any provision included under paragraph 2 above and has not been paid.
2
Regulations under this Schedule may include, as regards the recovery of such a sum, provision—
a
allowing a liability order to be made;
F411b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
allowing commitment to prison;
d
allowing a bankruptcy petition to be presented;
e
allowing winding-up.
3
The regulations may include provision equivalent to any F83provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 subject to any modifications the Secretary of State thinks fit.
4
The regulations may include provision that—
a
a sum to which this paragraph applies shall be recoverable in a court of competent jurisdiction, and
b
such method of recovery shall be available as an alternative to any method F412provided for in section 62A above or included under sub-paragraph (2) above.
4
1
This paragraph applies to—
a
any sum which has become payable to the Secretary of State under any provision included under paragraph 2 above and has not been paid;
b
any sum which has become payable (by way of repayment) to a person other than a F84billing authority or the Secretary of State under any provision included under paragraph 2 above and has not been paid.
2
Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.
F854A
1
Regulations under this Schedule may include provision that a F86billing authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—
a
any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and
b
in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.
2
The regulations may include—
a
provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;
b
provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;
c
provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.
Information
5
1
A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament F87requesting him to supply to the officer information—
a
which is specified in the notice, and
b
which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.
F881A
A notice under F442sub-paragraph (1) must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.
F4381B
A billing authority in Wales may serve a notice on a person to whom sub-paragraph (1D) applies, requesting the person to supply to the authority information—
a
which is specified in the notice,
b
which relates to a hereditament in the authority's area specified in the notice, and
c
which the authority reasonably believes will assist it in carrying out functions conferred or imposed on it by or under this Part.
1C
A notice under sub-paragraph (1B) must state that the billing authority believes the information will assist it in carrying out functions conferred or imposed on it by or under this Part.
1D
This sub-paragraph applies to—
a
a person who is an owner of the hereditament specified in the notice under sub-paragraph (1B);
b
a person who is an occupier of such a hereditament;
c
a person who, in relation to the hereditament specified in the notice under sub-paragraph (1B), is carrying on a business of a description specified in regulations made by the Welsh Ministers.
2
F4392A
A person on whom a notice is served under sub-paragraph (1B) must supply the information requested in the form and manner specified in the notice.
F1703
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
If a notice has been served on a person under F443sub-paragraph (1), and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.
F4405
If a notice has been served on a person under sub-paragraph (1B), and in supplying information in purported compliance with sub-paragraph (2A) the person makes a statement knowing it to be false in a material particular or recklessly makes a statement which is false in a material particular, the person is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
C77F1695A
1
If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) F444or (2A) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.
2
Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer F445or, as the case may be, billing authority concerned shall serve on him a notice (a “penalty notice”) stating—
a
that he has failed to comply with paragraph 5(2) F446or (2A) above within the period mentioned in sub-paragraph (1) above,
b
that he is liable to a penalty of £100,
c
the effect of sub-paragraphs (3) and (4) below, and
d
that he has a right of appeal under paragraph 5C below.
3
If the person on whom a penalty notice is served fails to comply with paragraph 5(2) F447or (2A) within the period of 21 days beginning with the day on which the notice is served, he shall be liable—
a
to a further penalty of £100, and
b
subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.
4
The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—
a
the rateable value of the hereditament concerned for the day on which the penalty notice is served, and
b
£500.
5
For the purposes of sub-paragraph (4)(a) above—
a
the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and
b
a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.
C775B
A valuation officer F448or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.
C775C
1
A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.
2
An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.
3
An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.
4
An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.
5
On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.
6
Those grounds are—
a
that the appellant had a reasonable excuse for not complying with paragraph 5(2) F449or (2A) above, or
b
that the information requested is not in the possession or control of the appellant.
F2697
In this paragraph “valuation tribunal” means—
a
in relation to England: the Valuation Tribunal for England;
b
in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.
C775D
1
Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may F450—
a
in a case which relates to a request for information made by a valuation officer, be recovered by the valuation officer concerned as a civil debt due to the valuation officer;
b
in a case which relates to a request for information made by a billing authority in Wales, be recovered by the authority concerned as a civil debt due to the authority.
2
No claim to recover any such penalty may be made—
a
before the end of the period mentioned in paragraph 5C(2) above, or
b
if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.
C775E
F4511
Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.
F4522
Any sums received by a billing authority in Wales by way of penalty under paragraph 5A above must be paid into the Welsh Consolidated Fund.
5F
1
The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.
2
The provision that may be made by regulations under this paragraph includes—
a
provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;
F453aa
provision enabling a billing authority in Wales to request or obtain information for the purpose of identifying a person to whom paragraph 5(1D) above applies;
b
provision enabling a notice to be served on a person either by name or by such description as may be prescribed.
5G
The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.
5H
Where a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served F454by the officer, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.
6
1
If in the course of the exercise of its functions any information comes to the notice of a F91billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.
F921A
The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a F91billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.
2
. . . F93
F946A
1
Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—
a
the Secretary of State;
b
any appropriate precepting authority; or
c
any appropriate levying body,
to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.
2
Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met.
3
Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.
4
For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.
5
For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—
a
it has power to issue a levy or special levy to the billing authority; or
b
it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.
F4266AA
1
The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining—
a
whether a person is, as regards a hereditament in Wales, subject to a non-domestic rate in respect of a chargeable financial year;
b
where a person is, as regards a hereditament in Wales, subject to a non-domestic rate, the amount the person is liable to pay.
2
Regulations under sub-paragraph (1) must specify—
a
the information to be provided,
b
the persons who must provide the information,
c
the circumstances in which the information is to be provided, and
d
the period within which the information is to be provided.
3
The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information.
4
If provision is made under sub-paragraph (3)—
a
the penalty specified in the regulations must be £500;
b
the regulations must require any sum received by a billing authority by way of penalty to be paid into the Welsh Consolidated Fund;
c
the regulations may include provision for any penalty to be recovered by the billing authority concerned as a civil debt due to the authority;
d
the regulations must include provision enabling a person on whom a financial penalty is imposed to require a review of the imposition of the penalty or its amount by the billing authority that imposed the penalty;
e
the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to a valuation tribunal established under paragraph 1 of Schedule 11.
5
The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
6
The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).
F436Powers of entry
Word in Sch. 9 para. 6B cross-heading substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 153(3), 157(4)(b)
F4186B
1
If a valuation officer needs to value a hereditament in England for the purpose of carrying out functions conferred or imposed on the officer by or under this Part, the officer and any person authorised by the officer in writing may enter on, survey and value the hereditament if sub-paragraphs (2) and (4) are fulfilled and (where it applies) sub-paragraph (5) is fulfilled.
2
The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under sub-paragraph (1).
3
The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the hereditament.
4
After the tribunal has given its approval, at least 3 days’ notice in writing must be given of the proposed exercise of the power.
5
In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce the authorisation.
6
A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
7
For the purpose of the requirement under sub-paragraph (4), the following days are to be disregarded—
a
a Saturday, a Sunday, Christmas Day or Good Friday;
b
a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.
8
The tribunal may—
a
determine any application brought under this paragraph and any question arising from that application;
b
specify the arrangements by which any entry approved by it must be conducted, including whether the entry may occur on more than one day.
9
In this paragraph “the tribunal” means the First-tier Tribunal.
7
1
If a valuation officer needs to value a hereditament F419in Wales for the purpose of carrying out functions conferred or imposed on him by or under this Part, he and any person authorised by him in writing may enter on, survey and value the hereditament if sub-paragraph (2) below is fulfilled and (where it applies) sub-paragraph (3) below is fulfilled.
2
At least 24 hours’ notice in writing of the proposed exercise of the power must be given.
3
In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce his authority.
4
If a person wilfully delays or obstructs a person in the exercise of a power under this paragraph, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
F4357A
1
A billing authority in Wales may enter and survey a hereditament in its area if the authority has grounds for believing that the inspection is required for the purpose of carrying out functions conferred or imposed upon it by or under this Part.
2
But the billing authority must obtain the approval of a valuation tribunal established under paragraph 1 of Schedule 11 before it exercises the power under sub-paragraph (1) above.
3
After the tribunal has given its approval, the billing authority must give at least 24 hours' notice in writing of the proposed exercise of the power.
4
A person who proposes to exercise the power under sub-paragraph (1) above must if required produce written evidence of authority to carry out the inspection.
5
A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
F437Access to information
Sch. 9 para. 8 cross-heading substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 153(4), 157(4)(b)
F958
1
A person may require a valuation officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—
a
the officer is maintaining the list, and
b
the list is in force or has been in force at any time in the preceding 5 years.
2
A person may require a F96billing authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—
a
the authority has deposited the copy under section 41(6B) F97or 41A(10) above, and
b
the list is in force or has been in force at any time in the preceding 5 years.
3
A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—
a
the Secretary of State has deposited the copy under section 52(6B) above, and
b
the list is in force or has been in force at any time in the preceding 5 years.
4
A person may require a F96billing authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—
a
the authority has deposited the copy under section 41(6) above, and
b
the list itself is not yet in force.
5
A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—
a
the Secretary of State has deposited the copy under section 52(6) above, and
b
the list itself is not yet in force.
6
A requirement under any of the preceding provisions of this paragraph must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.
7
Where access is given under this paragraph to information in documentary form the person to whom access is given may—
a
make copies of (or of extracts from) the document;
b
require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.
8
Where access is given under this paragraph to information in a form which is not documentary the person to whom access is given may—
a
make transcripts of (or of extracts from) the information;
b
require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.
9
If a reasonable charge is required for a facility under sub-paragraph (7) or (8) above, the sub-paragraph concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.
10
If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this paragraph—
a
intentionally obstructs a person in exercising a right under sub-paragraph (1), (2), (3), (4), (5), (7)(a) or (8)(a) above, or
b
refuses to comply with a requirement under sub-paragraph (7)(b) or (8)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
F989
1
A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 55 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding 5 years.
2
A person may—
a
make copies of (or of extracts from) a document mentioned in sub-paragraph (1) above, or
b
require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.
3
If a reasonable charge is required for a facility under sub-paragraph (2) above, the sub-paragraph shall not apply unless the person seeking to avail himself of the facility pays the charge.
4
If without reasonable excuse a person having custody of a document mentioned in sub-paragraph (1) above—
a
intentionally obstructs a person in exercising a right under sub-paragraph (1) or (2)(a) above, or
b
refuses to supply a copy to a person entitled to it under sub-paragraph (2)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
F100 SCHEDULE 10F254Competition test: functions and agreements relating to buses
Sch. 10 (except paras. 1, 9(1)(5)) repealed (1.7.1992) by 1992 c. 6, ss. 3, 7(2), Sch.1 (with Sch. 3 paras. 2, 4, 6)
Sch. 10 heading substituted (9.2.2009 for E., 1.4.2009 for W.) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 2 para. 16; S.I. 2009/107, art. 2(2), Sch. 2 Pt. 1; S.I. 2009/579, art. 2(d)
1
The M12Social Security Act 1986 shall be amended as mentioned in the following provisions of this Schedule.
2F254
1
Section 20 (income-related benefits) shall be amended as follows.
2
In subsection (1) the word “and” shall be omitted and at the end of the subsection there shall be inserted
and
d
community charge benefits.
3
After subsection (8) there shall be inserted—
8A
A person is entitled to a community charge benefit in respect of a particular day falling after 31 March 1990 if each of the three conditions set out in subsections (8B) to (8E) below is fulfilled.
8B
In relation to England and Wales, the first condition is that—
a
for the day the person concerned is shown, in a charging authority’s community charges register, as subject to a personal community charge of the authority and is not there shown as undertaking a full-time course of education on the day, or
b
the day consists of or falls within a contribution period in respect of which the person concerned is liable to pay an amount under section 9 of the 1988 Act (collective community charge contributions).
8C
In relation to Scotland, the first condition is that—
a
in respect of the day the person concerned is shown, in a community charges register, as being liable to pay the personal community charge and is not there shown as undertaking a full-time course of education or nursing education on the day, or
b
the day consists of or falls within a contribution period in respect of which the person concerned is liable to pay a collective community charge contribution under section 11(11) of the 1987 Act.
8D
The second condition is that there is an appropriate maximum community charge benefit in the case of the person concerned.
8E
The third condition is that—
a
the day falls within a week in respect of which the person concerned has no income,
b
the day falls within a week in respect of which his income does not exceed the applicable amount, or
c
neither paragraph (a) nor paragraph (b) above is fulfilled in his case but amount A exceeds amount B.
8F
As regards a person—
a
amount A is the appropriate maximum community charge benefit in his case, and
b
amount B is a prescribed percentage of the difference between his income in respect of the week in which the day falls and the applicable amount.
8G
In respect of the same day, a person shall be entitled to a separate community charge benefit in respect of each charge or contribution period concerned (if more than one).
8H
But regulations may provide that if—
a
a person would (apart from the regulations) be entitled, in respect of the same day, to separate community charge benefits, and
b
the circumstances are such as are prescribed,
he shall not be entitled to such one of the benefits as may be identified in accordance with prescribed rules.
4
After subsection (9) there shall be inserted—
9A
Subsection (9) above does not prevent different members of the same family becoming entitled to different community charge benefits by virtue of their fulfilling the conditions in respect of different charges or of different contribution periods.
5
In subsection (11)—
a
before the definition of child there shall be inserted—
“chargeable financial year” has the same meaning as in the 1988 Act;
“charging authority” has the same meaning as in the 1988 Act;
b
after the definition of child there shall be inserted—
“contribution period”, in relation to England and Wales, has the same meaning as in section 9 of the 1988 Act;
“contribution period”, in relation to Scotland, means a continuous period of residence in any premises (which falls in a chargeable financial year) in respect of each day of which a person is liable to pay a collective community charge contribution under section 11(11) of the 1987 Act;
c
after the definition of family there shall be inserted—
“levying authority” has the same meaning as in the 1987 Act;
d
after the definition of married couple there shall be inserted—
“the 1987 act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;
“the 1988 Act” means the Local Government Finance Act 1988;
e
after the definition of unmarried couple there shall be inserted—
“week”, in relation to community charge benefits, means a period of seven days beginning with a Monday.
3F254
1
Section 21 (amount of entitlement) shall be amended as follows.
2
After subsection (5) there shall be inserted—
5A
Where a person is entitled to a community charge benefit in respect of a day, and section 20(8E)(a) or (b) above applies, the amount to which he is entitled shall be the amount which is the appropriate maximum community charge benefit in his case.
5B
Where a person is entitled to a community charge benefit in respect of a day, and section 20(8E)(c) above applies, the amount to which he is entitled shall be found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by section 20(8F) above.
3
In subsection (6) after paragraph (b) there shall be inserted—
c
the appropriate maximum community charge benefit,
4F254
1
Section 22 (calculation) shall be amended as follows.
2
In subsection (3) for “and housing benefit” there shall be substituted “
, housing benefit and any community charge benefit
”
.
3
After subsection (8) there shall be inserted—
8A
A person’s income in respect of a week shall be calculated in accordance with prescribed rules; and the rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).
5F254
The following shall be inserted after section 22—
22A Couples.
1
As regards any case where a person is a member of a married or unmarried couple throughout a particular day, regulations may make such provision as the Secretary of State sees fit as to—
a
the entitlement of the person to a community charge benefit in respect of the day, and
b
the amount to which he is entitled.
2
Nothing in subsections (3) to (8) below shall prejudice the generality of subsection (1) above.
3
The regulations may provide 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.
4
The regulations may provide that, for the purpose of calculating in the case of the person concerned the matters mentioned in subsection (5) below, prescribed amounts relating to the person and his partner are to be aggregated and the aggregate is to be apportioned.
5
The matters are income, capital, the applicable amount, and the appropriate maximum community charge benefit.
6
The regulations may—
a
amend section 31B(6) below so as to allow for disregarding the whole or part of any pension payable to the partner of the person concerned in determining the latter’s income;
b
amend section 31B(7) below accordingly.
7
The regulations may contain different provision as to the following different cases—
a
cases where the first condition is fulfilled on the day concerned by the person concerned but not by his partner;
b
cases where the first condition is fulfilled on the day concerned by the person concerned and by his partner.
8
The regulations may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient.
9
In this section—
a
references to a person’s partner are to the other member of the couple concerned, and
b
references to the first condition are to the condition mentioned in section 20(8B) or (8C) above (as the case may be).
22B Polygamous marriages.
1
This section applies to any case where throughout a particular day a person (the person in question) is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and this section applies whether or not either party to the marriage has for the time being any spouse additional to the other party.
2
For the purposes of section 22A above neither party to the marriage shall be taken to be a member of a couple on the day.
3
Regulations under this section may make such provision as the Secretary of State sees fit as to—
a
the entitlement of the person in question to a community charge benefit in respect of the day, and
b
the amount to which he is entitled.
4
Without prejudice to the generality of subsection (3) above the regulations may include provision equivalent to that included under section 22A above subject to any modifications the Secretary of State sees fit.
6F254
The following shall be inserted after section 31—
Community charge benefits
31A Nature of benefits.
1
In relation to England and Wales, regulations shall provide that where a person is entitled to a community charge benefit in respect of a charging authority’s personal community charge the benefit shall take such of the following forms as is prescribed in the case of the person—
a
a payment or payments by the authority to the person;
b
a reduction in the amount the person is liable to pay to the authority in respect of the charge as it has effect for the relevant chargeable financial year;
c
both such payment or payments and such reduction.
2
In relation to Scotland, regulations shall provide that where a person is entitled to a community charge benefit in respect of a personal community charge determined by a regional, islands or district council the benefit shall take such of the following forms as is prescribed in the case of the person—
a
a payment or payments to the person by the levying authority to which the charge is payable;
b
a reduction in the amount the person is liable to pay in respect of the charge as it has effect for the relevant chargeable financial year;
c
both such payment or payments and such reduction.
3
Regulations shall provide that where a person is entitled to a community charge benefit in respect of a contribution period the benefit shall take such of the following forms as is prescribed in the case of the person—
a
a payment or payments by the relevant authority to the person;
b
the reductions mentioned in subsection (4) below;
c
both such payment or payments and such reductions.
4
The reductions are—
a
a reduction in the amount the person is liable to pay to the charge payer in respect of the contribution period, and
b
a consequential reduction in the amount the charge payer is liable to pay in respect of the charge concerned as it has effect for the relevant chargeable financial year.
5
For the purposes of subsections (1) and (2) above the relevant chargeable financial year is the chargeable financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.
6
For the purposes of subsection (3) above the relevant authority is—
a
in relation to England and Wales, the authority to which an amount is payable in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the levying authority to which the collective community charge is payable.
7
For the purposes of subsection (4) above the charge payer is—
a
in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.
8
For the purposes of subsection (4) above the relevant chargeable financial year is the chargeable financial year in which the contribution period falls.
9
Regulations under subsection (1), (2) or (3) above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and such provisions may include provisions amending or adapting provisions of the 1987 Act or the 1988 Act.
31B Arrangements for benefits.
1
Any community charge benefit provided for by virtue of a scheme under section 20(1) above (in this Act referred to as a community charge benefit scheme) is to be administered by the appropriate authority.
2
For the purposes of this section in its application to England and Wales, the appropriate authority in relation to a particular benefit is the charging authority as regards whose personal or collective community charge a person is entitled to the benefit.
3
For the purposes of this section in its application to Scotland, the appropriate authority in relation to a particular benefit is the levying authority—
a
to which the personal community charge is payable by a person entitled to the benefit; or
b
in whose area is situated the premises in respect of residence in which for a contribution period a collective community charge contribution is payable.
4
Charging authorities may agree that one shall carry out responsibilities relating to community charge benefits on another’s behalf.
5
Levying authorities may agree that one shall carry out responsibilities relating to community charge benefits on another’s behalf.
6
A charging authority or levying authority may modify any part of the community charge benefit scheme administered by the authority—
a
so as to provide for disregarding, in determining a person’s income, the whole or part of any war disablement pension or war widow’s pension payable to that person;
b
to such extent in other respects as may be prescribed,
and any such modifications may be adopted by resolution of an authority.
7
Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the benefits which will be allowed by the authority for any year will not exceed the permitted total of benefits for that year.
8
An authority which has adopted modifications may by resolution revoke or vary them.
9
If the community charge benefit scheme includes power for an authority to exercise a discretion in allowing community charge benefits, the authority shall not exercise that discretion so that the total of the benefits allowed by it for any year exceeds the permitted total of benefits for that year.
10
In relation to any authority the permitted total of benefits for any year shall be such amount as is calculated in accordance with rules contained in an order made by the Secretary of State.
31C Adjudication.
1
Regulations shall provide that, where a person has claimed a community charge benefit as regards—
a
a personal or collective community charge of a charging authority, or
b
a personal or collective community charge payable to a levying authority,
the authority shall notify the person of its determination of the claim.
2
Any such notification shall be given in such form as may be prescribed.
3
Regulations shall make provision for reviews of determinations relating to community charge benefits.
31D Excess benefits.
1
Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed exceeds the amount to which he is entitled in respect of the benefit.
2
As regards any case where the benefit is in respect of a personal community charge the regulations may provide that—
a
a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes);
b
any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (3) below as is prescribed as regards the case concerned, or by such combination of two or all three of the methods as is prescribed as regards the case concerned.
3
The methods are—
a
payment by the person concerned;
b
addition to any amount payable in respect of the charge concerned;
c
deduction from any other income-related benefit which he may be allowed by the authority concerned.
4
As regards any case where the benefit is in respect of a contribution period the regulations may provide that—
a
a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes);
b
any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (5) below as is prescribed as regards the case concerned, or by such combination of the methods as is prescribed as regards the case concerned;
c
there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned.
5
The methods are—
a
payment by the person concerned;
b
deduction from any other income-related benefit which he may be allowed by the authority concerned.
6
In a case where the regulations provide that a sum or part of a sum is to be paid, and the sum or part is not paid on or before such day as may be prescribed, the regulations may provide that the sum or part shall be recoverable in a court of competent jurisdiction.
7
For the purposes of subsection (4) above the charge payer is—
a
in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.
8
The regulations may provide that they are not to apply as regards any case falling within a prescribed category.
31E Shortfall in benefits.
1
Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed is less than the amount to which he is entitled in respect of the benefit.
2
In particular, as regards any prescribed case where the benefit is in respect of a contribution period the regulations may provide that—
a
a sum equal to the difference shall be due from the authority to the person concerned;
b
any liability under any provision included under paragraph (a) above shall be met by payment and not by such reductions as are mentioned in section 31A(4) above (whatever the form the benefit actually allowed takes);
c
there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned.
3
For the purposes of subsection (2) above the charge payer is—
a
in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.
31F Community charge benefit finance.
1
For each year the Secretary of State shall pay a subsidy (to be known as community charge benefit subsidy) to each charging authority and to each levying authority.
2
The amount of community charge benefit subsidy to be paid to a charging authority or a levying authority for a year shall be calculated in such manner as may be specified by an order made by the Secretary of State.
3
Any such order shall require the calculation to be made by reference to an amount found by—
a
taking the total amount allowed by the authority for the year by way of community charge benefits, and
b
adjusting that total by making such additions or subtractions (or both) as are specified in the order.
4
The Secretary of State may deduct, from the amount which would (apart from this subsection) be payable to a charging or levying authority by way of community charge benefit subsidy for a year, such amount as he considers it unreasonable to pay by way of such subsidy.
5
The Secretary of State may pay to an authority, as part of the amount of community charge benefit subsidy payable to the authority for a year, an additional sum in respect of the costs of administering community charge benefits; and any such additional sum shall be calculated in a manner specified by an order made by the Secretary of State.
6
Subsidy under this section shall be payable by the Secretary of State at such time and in such manner as the Treasury may direct, but subject—
a
to the making of a claim for it in such form and containing such particulars as the Secretary of State may from time to time determine; and
b
to such conditions as to records, certificates, audit or otherwise as the Secretary of State may, with the approval of the Treasury, impose.
7
The amount of any subsidy payable to an authority shall be calculated to the nearest pound, by disregarding an odd amount of 50 pence or less and by treating an odd amount exceeding 50 pence as a whole pound.
31G Information.
1
The Secretary of State may supply to charging authorities and levying authorities such information of a prescribed description obtained by reason of the exercise of any of his functions under the benefit Acts as they may require in connection with any of their functions relating to community charge benefits.
2
Charging authorities and levying authorities shall supply to the Secretary of State such information of a prescribed description obtained by reason of the exercise of their functions relating to community charge benefits as he may require in connection with any of his functions under the benefit Acts.
3
It shall also be the duty of each charging authority and of each levying authority to supply the Secretary of State, in the prescribed manner and within the prescribed time—
a
with such information as he may require concerning its performance of any of its functions relating to community charge benefits;
b
with such information as he may require to enable him to prepare estimates of likely future amounts of community charge benefit subsidy; and
c
with such information as he may require to enable him to decide questions relating to the development of policy as regards community charge benefits.
4
Each charging authority shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to a community charge benefit as regards a personal or collective community charge of the authority becomes aware that he may be entitled to it.
5
Each levying authority shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to a community charge benefit in respect of a personal community charge payable to the authority becomes aware that he may be entitled to it.
6
Each charging authority and each levying authority shall make copies of the community charge benefit scheme, with any modifications adopted by it under section 31B above, available for public inspection at its principal office at all reasonable hours without payment.
7F254
In section 51 (regulations about claims for and payments of benefit) in subsection (1) paragraphs (j) and (u) shall be omitted.
8F254
The following shall be inserted after section 51—
51A Community charge benefits: administration.
1
Regulations may provide as follows as regards any community charge benefit—
a
for requiring a claim for a benefit to be made by such person, in such manner and within such time as may be prescribed;
b
for treating a claim made in such circumstances as may be prescribed as having been made at such date earlier or later than that at which it is made as may be prescribed;
c
for permitting a claim to be made, or treated as if made, for a period wholly or partly after the date on which it is made;
d
for permitting an award on a claim to be made for such a period subject to the condition that the claimant satisfies the requirements for entitlement when benefit becomes payable, or any right to a reduction or a consequential reduction becomes available, under the award;
e
for a review of any award if those requirements are found not to have been satisfied;
f
for the disallowance on any ground of a person’s claim for a benefit to be treated as a disallowance of any further claim by that person for that benefit until the grounds of the original disallowance have ceased to exist;
g
for enabling one person to act for another in relation to a claim for a benefit and for enabling such a claim to be made and proceeded with in the name of a person who has died;
h
for requiring any information or evidence needed for the determination of a claim or of any question arising in connection with a claim to be furnished by such person as may be prescribed in accordance with the regulations;
i
for the time when and manner in which any benefit (or part) which takes the form of a payment is to be paid, and for the information and evidence to be furnished in connection with the payment;
j
for the time when the right to make a reduction or consequential reduction may be exercised;
k
for notice to be given of any change of circumstances affecting the continuance of entitlement to a benefit;
l
for calculating the amount of a benefit according to a prescribed scale or otherwise adjusting it so as to avoid fractional amounts or facilitate computation;
m
for suspending (in whole or in part) any payment or right to make a reduction or consequential reduction, where it appears to the authority which allowed a benefit that a question arises whether the conditions for entitlement to the benefit are or were fulfilled or whether the award ought to be revised or whether an appeal ought to be brought against the award;
n
for withholding in prescribed circumstances any payment or right to make a reduction or consequential reduction, and for subsequently making in prescribed circumstances any withheld payment or restoring in prescribed circumstances any right to make a reduction or consequential reduction;
o
in the case of any benefit (or part) which takes the form of a payment, for payment or distribution to or among persons claiming to be entitled on the death of any person, and for dispensing with strict proof of their title;
p
for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where no claim has been made and it is impracticable for one to be made immediately;
q
for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where a claim has been made but it is impracticable for the claim or an appeal, reference, review or application relating to it to be determined immediately;
r
for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where an award has been made but it is impracticable to institute the benefit immediately;
s
generally as to administration.
2
Regulations under this section may include provision that prescribed provisions shall apply instead of prescribed provisions of the 1987 Act or the 1988 Act, or that prescribed provisions of the 1987 Act or the 1988 Act shall not apply or shall apply subject to prescribed amendments or adaptations.
3
References in subsection (2) above to the 1987 Act or the 1988 Act include references to regulations made under the Act concerned.
51B Administration of benefits: general.
1
Regulations may provide for a claim for one relevant benefit to be treated, either in the alternative or in addition, as a claim for any other relevant benefit that may be prescribed.
2
Regulations may provide for treating a payment made or right conferred by virtue of regulations under section 51(1)(t) above, or of regulations under section 51A(1)(p) to (r) above, as made or conferred on account of any relevant benefit that is subsequently awarded or paid.
3
For the purposes of subsections (1) and (2) above relevant benefits are—
a
any benefit to which section 51 above applies, and
b
any community charge benefit.
9
1
Section 56 (legal proceedings) shall be amended as follows.
F992
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F993
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F994
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
In subsection (5) for “(4)” there shall be substituted “
(4A)
”
.
10F254
In section 61 (consultations on subordinate legislation) after paragraph (b) of subsection (7) there shall be inserted—
c
regulations relating to community charge benefits (other than regulations of which the effect is to increase any amount specified in regulations previously made);
d
an order under section 31B(10) or 31F above,
11F254
1
Section 83 (orders and regulations) shall be amended as follows.
2
In subsection (2) after “housing benefit” there shall be inserted “
or community charge benefits
”
.
3
In subsection (3) after paragraph (c) there shall be inserted—
cc
regulations under Part II of this Act which relate to community charge benefits and are made before 1 April 1990;
ccc
orders under section 31F(2) or (5) above which are made before 1 April 1990;
4
In subsection (5) after “30” there shall be inserted “
, 31F
”
.
12F254
In section 85 (financial provision) in subsection (1)(a) after sub-paragraph (v) there shall be inserted—
vi
community charge benefit subsidy;
SCHEDULE 11 Tribunals
F259Part 1The Valuation Tribunal for England
Sch. 11 Pt. 1 inserted (1.4.2008 with the exception of Sch. 11 paras. A2, A3, A18, 12.12.2008 for the purpose of the insertion of Sch. 11 para. A3, 1.10.2009 in so far as not already in force) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 2; S.I. 2008/917, art. 2(1)(w)(2); S.I. 2008/3110, arts. 2(j), 6(c)(i)
Establishment
A1
There shall be a Valuation Tribunal for England.
Jurisdiction
A2
1
The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.
2
The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—
This Act
Regulations under section 55.
Paragraph 4 of Schedule 4A.
Paragraph 5C of Schedule 9.
Land Drainage Act 1991 (c. 59)
Section 45.
Local Government Finance Act 1992 (c. 14)
Section 16.
Regulations under section 24.
Paragraph 3 of Schedule 3.
3
The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.
4
The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
A3
1
This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.
2
The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
3
The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.
Membership
A4
The Tribunal is to consist of the following members—
a
the President of the Valuation Tribunal for England;
b
one or more Vice-Presidents of the Valuation Tribunal for England;
c
the members of a panel of persons to act as chairmen of the Tribunal;
d
other persons appointed as members of the Tribunal.
A5
A Vice-President has the functions assigned to him by the President.
A6
1
This paragraph applies if—
a
the office of President is vacant, or
b
the President is absent or otherwise unable to act.
2
The President's functions may be exercised by any Vice-President.
A7
1
It is for the Lord Chancellor to appoint the members of the Tribunal.
2
It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.
3
Paragraphs A11 to A13 make further provision about determination of remuneration etc.
A8
1
It is for the Secretary of State to determine the following matters—
a
how many Vice-Presidents the Tribunal is to have;
b
how many members the panel of chairmen is to have;
c
how many other members the Tribunal is to have.
2
A determination under this paragraph may specify, in relation to a class of member—
a
a particular number, or
b
a minimum number or a maximum number, or both.
3
Before making a determination under this paragraph the Secretary of State must consult both of the following—
a
the President;
b
the Valuation Tribunal Service.
Tenure of office
A9
1
A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.
2
That is subject to the other provisions of this Schedule.
A10
The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—
a
unable,
b
unwilling, or
c
unfit (whether because of misbehaviour or otherwise),
to perform his functions as a member of the Tribunal.
Remuneration, allowances & pension
A11
It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
A12
It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
A13
It is for the Secretary of State to determine—
a
what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
b
what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
A14
The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.
Organisation & delegation
A15
The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
A16
1
The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.
2
But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.
3
A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).
4
Any delegation under sub-paragraph (1) or (3) must be made in writing.
Dealing with appeals
A17
1
The President must make tribunal business arrangements.
2
Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.
3
Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.
4
The senior members of the Tribunal are—
a
the President;
b
the Vice-Presidents;
c
the members of the panel of chairmen.
5
Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
A18
1
This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.
2
The other members dealing with the appeal may continue to deal with the appeal.
3
Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.
F291Power for member of First-tier Tribunal to act as member of the Tribunal
Sch. 11 para. A18A and cross-heading inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 2
A18A
1
A member of the First-tier Tribunal (an “FTT member”) may act as a member of the Valuation Tribunal for England.
2
An FTT member may only act as a member of the Tribunal—
a
at the request of the President and with the approval of the Senior President of Tribunals,
b
in relation to an appeal that relates, in whole or in part, to a council tax reduction scheme made or having effect as if made by a billing authority in England, and
c
if the FTT member is not disqualified from being, or acting as, a member of the Tribunal.
3
A request under sub-paragraph (2)(a)—
a
may relate to a particular appeal or to appeals of a particular kind,
b
may be made only if the President thinks that FTT members are likely to have particular expertise that is relevant to the determination of the appeal, or to appeals of the kind, to which it relates.
4
An approval under sub-paragraph (2)(a) may relate to a particular appeal or to appeals of a particular kind.
5
The President may withdraw a request at any time; and an FTT member acting as a Tribunal member in response to a request must cease to do so if it is withdrawn.
6
References in this Schedule and in regulations made under paragraph A19 to a member of the Tribunal include an FTT member acting as a member of the Tribunal.
7
But sub-paragraph (6) does not apply—
a
to paragraph A7, A8, A9, A10 or A12 (which make provision about the appointment and removal of, numbers of, and payments to, members of the Tribunal);
b
to regulations under paragraph A19, if and to extent that the regulations provide that it does not apply.
8
The Valuation Tribunal Service may make payments to the Lord Chancellor in respect of the expenditure incurred by the Lord Chancellor in paying remuneration, allowances or expenses to an FTT member whilst acting as a member of the Tribunal.
9
In this paragraph—
a
references to an appeal include a review by the Tribunal of a decision made by it on an appeal,
b
“council tax reduction scheme” has the same meaning as in Part 1 of the Local Government Finance Act 1992 (see section 13A(9) of that Act).
Regulations
A19
1
The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.
2
Regulations under this paragraph may include provision about any of these matters—
a
the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;
b
the circumstances in which members of the Tribunal are to be disqualified from acting;
c
the factors which are not to disqualify persons from becoming or continuing to be members of the Tribunal;
d
the factors which are not to disqualify members of the Tribunal from acting;
e
the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.
3
Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.
4
Part 3 makes further provision about the kind of regulations that may be made under this paragraph.
Interpretation
A20
In this Part—
a
“Tribunal” means the Valuation Tribunal for England;
b
“President” means President of the Valuation Tribunal for England;
c
“Vice-President” means Vice-President of the Valuation Tribunal for England;
d
“panel of chairmen” means the panel of persons to act as chairmen of the Tribunal;
e
“Tribunal's staff” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.
F260Part 2 Valuation Tribunals: Wales
Sch. 11 paras. 1-7A renumbered as Sch. 11 Pt. 2 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)
Establishment
1
1
2
The regulations may include such provision as he sees fit
F272a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
F271... in relation to membership, staff, accommodation, equipment, procedure and other matters relating to tribunals.
F2631A
In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.
Jurisdiction
2
The tribunals shall exercise the jurisdiction conferred on them by—
a
section 23 above;
b
regulations under section 55 above.
F102c
paragraph 4 of Schedule 4A above.
F168ca
paragraph 5C of Schedule 9 above;
F434cb
regulations under paragraph 6AA of Schedule 9 above;
F455cc
paragraph 7A of Schedule 9 above;
F103d
section 16 of the 1992 Act;
e
regulations under section 24 of that Act;
f
paragraph 3 of Schedule 3 to that Act.
F2733
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Arbitration
4
1
This paragraph applies as regards any matter which falls within the jurisdiction conferred on tribunals by or under this Act.
2
The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
3
The persons are the persons who, if the matter were to be the subject of an appeal to a tribunal, would be the parties to the appeal.
Membership
5
1
Regulations under paragraph 1 above may include provision—
a
that the number of members of a tribunal is to be such as is determined by the Secretary of State;
b
for the appointment by a prescribed person or persons of the members of each tribunal;
c
that one of the members is to be president of the tribunal;
d
that the president is to be appointed by the members by a prescribed method, and that if one is not so appointed within a prescribed period the president is to be appointed by the Secretary of State after consulting such prescribed persons as he sees fit;
e
that some of the members (who may include the president) are to be appointed to the position of chairman, that the number to be appointed is to be stated by a prescribed person or persons, and that the appointments are to be made by the members themselves by a prescribed method or (if they default) by a prescribed person or persons;
f
that persons are to be disqualified from becoming or continuing to be members in prescribed circumstances;
g
that members are to be disqualified from acting in cases falling within prescribed descriptions;
h
that prescribed factors are not to disqualify persons from becoming or continuing to be members;
i
that prescribed factors are not to disqualify members from acting;
j
as to the duration (subject to disqualification, termination or resignation) of any appointment as president or member or chairman;
k
allowing the Secretary of State to terminate an appointment as president;
l
requiring the person or persons who appointed a member to terminate the appointment if the Secretary of State so directs after consulting the person or persons who made the appointment;
m
allowing a president to terminate a person’s appointment as chairman, and requiring a president to do so if the Secretary of State directs him to do so;
n
allowing a person appointed as president or member or chairman to resign if such notice as may be prescribed is given;
o
that a person who ceases to be president or member or chairman is to be eligible for re-appointment in prescribed circumstances;
2
The regulations may include provision for the administration of members’ allowances to be the responsibility of the clerk of the tribunal.
Staff
6
1
Regulations under paragraph 1 above F275... may include provision—
a
that a tribunal shall appoint a clerk of the tribunal and may appoint other employees;
b
that a tribunal shall pay to its employees such remuneration and allowances as the tribunal determines;
c
that (subject to disqualification) employees shall be appointed on such other terms and conditions as the tribunal may determine;
d
that an appointment shall be invalid unless made with the approval of the Secretary of State;
e
that a determination as to remuneration or allowances shall be invalid unless made with the approval of the Secretary of State given with the Treasury’s consent;
f
that persons are to be disqualified from becoming or continuing to be employees in prescribed circumstances;
g
that employees are to be disqualified from acting in cases falling within prescribed descriptions;
h
that prescribed factors are not to disqualify persons from becoming or continuing to be employees;
i
that prescribed factors are not to disqualify employees from acting.
2
The regulations may include provision—
a
that any function of making an appointment, or determining remuneration or allowances or other terms or conditions, may be performed on behalf of a tribunal by two or more of its members;
b
that one of those members must be the president.
3
The regulations may include provision for the administration of employees’ remuneration and allowances to be the responsibility of the clerk of the tribunal.
4
The regulations may include provision that where a person ceases to be employed by a local valuation panel and immediately becomes employed by a F105valuation tribunal, for the purposes of F106the Employment Rights Act 1996 his period of employment by the panel shall count as a period of employment by the tribunal and the change of employment shall not break the continuity of the period of employment.
5
For the purposes of sub-paragraph (4) above a local valuation panel is a local valuation panel constituted under a scheme under section 88 of the 1967 Act.
F1076
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accommodation and equipment
7
1
Regulations under paragraph 1 above F276... may include provision requiring a tribunal to—
a
maintain a permanent office, and
b
make arrangements to secure that the tribunal has such other accommodation, and such secretarial and other equipment, as is sufficient for the performance of its functions.
2
The regulations may include provision that any function as to accommodation or equipment may be performed on behalf of a tribunal by its clerk.
F264Dealing with appeals
Sch. 11 para. 7A cross-heading substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 10(1); S.I. 2008/3110, art. 6(c)(ii)
F2847A
1
Regulations under paragraph 1 above may include—
a
provision for determining which tribunal is to deal with an appeal;
b
provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by its clerk or other prescribed employee;
c
provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by one of its members;
d
provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by some of its members;
e
provision as to the selection of a member who is to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that he must be the president or a chairman);
f
provision as to the number and selection of members who are to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that one of them must be the president or a chairman).
F261Part 3 Procedure, orders etc
Sch. 11 Pt. 3: Sch. 11 paras. 8-12A renumbered as Sch. 11 Pt. 3 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)
F267Procedure
Sch. 11 Pt. 2 para. 8(1) and cross-heading inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 11; S.I. 2008/3110, art. 6(c)(ii)
8
1
Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.
2
The regulations may include provision—
a
prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;
b
authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;
c
prescribing the procedure to be followed before the hearing of an appeal;
d
authorising an appeal to be withdrawn before the hearing in prescribed circumstances.
3
The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—
a
requiring the hearing to take place in public except in prescribed circumstances;
b
as to the persons entitled to appear and to be heard on behalf of parties to the appeal;
c
authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;
d
requiring persons to attend to give evidence and produce documents;
e
that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
ea
as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered F288documents, of information supplied under—
i
Schedule 9 above;
ii
regulations under Schedule 2 above;
iii
section 82 of the 1967 Act; or
F405iv
paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;
f
as to the adjournment of the hearing.
4
The regulations may include provision—
a
that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;
b
requiring reasons for a decision to be given;
c
authorising a decision to be given orally or in writing;
d
authorising a decision to be reserved;
e
authorising or requiring an order to be made in consequence of a decision;
F287f
that an order may require a register or list to be altered (prospectively or retrospectively);
fa
that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
fb
that an order may require an estimate to be quashed or altered;
fc
that an order may require a penalty to be quashed;
fd
that an order may require a decision of a billing authority to be reversed;
fe
that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;
g
that an order may require any ancillary matter to be attended to;
h
authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.
5
The regulations may include provision—
a
requiring decisions and orders to be recorded;
b
as to the proof of decisions and orders;
c
authorising the correction of clerical errors in records of decisions and orders;
d
requiring decisions, orders and corrections to be communicated to the parties to appeals.
6
The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.
7
The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
Orders
C59C60C799
1
This paragraph applies where a tribunal orders—
F109a
the community charges registration officer for a charging authority to alter the authority’s community charges register,
b
the valuation officer for a billing authority to alter a local non-domestic rating list of the authority,
c
the central valuation officer to alter a central non-domestic rating list, or
d
the listing officer for a billing authority to alter the authority’s valuation list.
2
If the order is recorded in accordance with any provision included in regulations under F277paragraph A19 or paragraph 1 above, the officer or authority ordered shall—
a
alter the register or list concerned accordingly, and
b
attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).
C61C6210
1
This paragraph applies where a tribunal orders—
a
the community charges registration officer for a charging authority to revoke a designation of an individual as a certification officer under regulations under section 30 above,
b
a charging authority to alter an estimate, made for the purposes of regulations under Schedule 2 above, of the amount a person is liable to pay in respect of a community charge of the authority,
c
the community charges registration officer for a charging authority to revoke a designation of an individual as a responsible individual under regulations under Schedule 2 above,
d
a charging authority to quash a penalty imposed by it under Schedule 3 above,
e
the community charges registration officer for a charging authority to quash a penalty imposed by him under Schedule 3 above, or
f
the community charges registration officer for a charging authority to revoke a designation under section 5 above.
2
If the order is recorded in accordance with any provision included in regulations under F278paragraph A19 or paragraph 1 above, the authority or officer ordered shall—
a
revoke the designation, alter the estimate or quash the penalty accordingly, and
b
attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).
C65C66F11010A
1
This paragraph applies where a tribunal orders a billing authority—
a
to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling,
b
to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax,
c
to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or
d
to quash a penalty imposed by the authority under F408regulations under section 14C of or Schedule 3 to the 1992 Act.
2
If the order is recorded in accordance with any provision included in regulations under F282paragraph A19 or paragraph 1 above, the authority ordered shall—
a
reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and
b
attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).
Appeals
11
1
Regulations under F279paragraph A19 or paragraph 1 above may include provision that—
a
an appeal shall lie to the High Court on a question of law arising out of a decision or order which is given or made by a tribunal on an appeal under section 23 above F111section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act;
F5111A
Regulations under paragraph 1 may also include provision that an appeal lies to the Upper Tribunal in respect of a decision or order given or made by a tribunal established under that paragraph on an appeal under paragraph 5C or 6AA of Schedule 9.
2
The regulations may include—
a
provision as to the persons who may appeal to the High Court or the F256Upper Tribunal;
b
provision authorising or requiring an appeal to the High Court or the F256Upper Tribunal to be dismissed if it is not initiated within a prescribed time;
c
provision as to the powers of the High Court or the F256Upper Tribunal on an appeal to it (which may include provision allowing the tribunal’s decision or order to be confirmed, varied, set aside, revoked or remitted, and provision allowing the making of any order the tribunal could have made);
F113d
provision requiring a charging authority, the community charges registration officer for a charging authority, a billing authority, the valuation officer or listing officer for a billing authority, or the central valuation officer, to act in accordance with any order made by the High Court or the F256Upper Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.
Inspection of records
12
1
This paragraph applies to records which relate to decisions and orders of a tribunal and which are required to be made under any provision included in regulations under F280paragraph A19 or paragraph 1 above.
2
The regulations may include provision that a person may, at a reasonable time stated by or on behalf of the tribunal concerned and without making payment, inspect records to which this paragraph applies at the tribunal’s permanent office.
3
The regulations may include provision that if without reasonable excuse a person having custody of records to which this paragraph applies intentionally obstructs a person in exercising a right under any provision included under sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
F265Meaning of tribunal
Sch. 11 Pt. 2 para. 12A and cross-heading inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 17; S.I. 2008/3110, art. 6(c)(ii)
12A
In this Part references to a tribunal are—
a
in relation to England, references to the Valuation Tribunal for England;
b
in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.
F108F262Part 4 Miscellaneous
Word in Sch. 11 para. 8(3)(ea) substituted (22.5.1996) by 1996 c. 13, s. 1(3)(a)
Sch. 11 Pt. 4: Sch. 11 paras. 13-18 renumbered as Sch. 11 Pt. 4 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)
F266Finance: Wales
Sch. 11 Pt. 2 para. 13 cross-heading substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 18(1); S.I. 2008/3110, art. 6(c)(ii)
13
The Secretary of State shall make such payments as are necessary to meet any expenditure incurred in or in connection with the performance by F281the tribunals established in relation to Wales by regulations under paragraph 1 of their functions (whether as regards remuneration, allowances, accommodation, equipment or otherwise).
General
14
Regulations under paragraph 3 above may include—
F114a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
provision as to orders, which may include provision requiring the carrying out of an order made by a F115valuation tribunal in exercising jurisdiction conferred by the regulations;
c
d
e
provision requiring the carrying out of an order made by the F257Upper Tribunal on an appeal to it.
15
Regulations under F283paragraph A3 or paragraph 4 above may include—
a
provision applying enactments relating to arbitration;
b
provision that an award in an arbitration may include any order a F116valuation tribunal could have made in the matter concerned;
c
provision requiring the carrying out of an order so included.
16
1
2
Without prejudice to section 143(2) above, regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.
17
1
Where a tribunal, arbitrator, umpire or court deals with a matter falling within the jurisdiction conferred on tribunals by section 23 above, section 8(3) above shall not apply as regards the matter if the tribunal, arbitrator, umpire or court so orders.
2
But sub-paragraph (1) above shall not have effect if the order is set aside on appeal.
Interpretation
F11918
In this Schedule—
“the 1967 Act” means the M13General Rate Act 1967; and
“the 1992 Act” means the Local Government Finance Act 1992.
SCHEDULE 12 Amendments
Part I England and Wales
City of London (Various Powers) Act 1957 (c. x)
1
1
The following shall be substituted for section 6(1)(a) of the City of London (Various Powers) Act 1957 (qualification of voters at ward elections)—
a
are occupying as owner or tenant the whole or part of a hereditament which is shown in a local non-domestic rating list, which is in that ward, and for which the rateable value shown in that list is not less than £10; or
2
This paragraph shall have effect as regards qualifying dates after 31 March 1990.
Justices of the Peace Act 1979 (c. 55)
F1202
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government Finance Act 1982 (c. 32)
F1213
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Scotland
Valuation and Rating (Scotland) Act 1956 (c. 60)
4
In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections—
8A
The Secretary of State may by regulations made under this subsection prescribe—
a
the manner in which and the principles, rules and considerations by reference to which the net annual value of lands and heritages is to be arrived at under subsection (8) above;
b
that the principles, rules and considerations referred to in paragraph (a) above or any of them shall be such as are determined in accordance with the regulations.
8B
Regulations made under subsection (8A) above—
a
may be made so as to apply differently to different areas or in relation to different cases or classes of case;
b
may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State to be necessary or expedient; and
c
shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.
F1225
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1236
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
7
In subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) in paragraph (i) for the words “one-half” there shall be substituted the words “
one-fifth
”
.
Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)
F1248
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Town and Country Planning (Scotland) Act 1972 (c. 52)
F1259
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government (Scotland) Act 1973 (c. 65)
F12610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government (Scotland) Act 1975 (c. 30)
11
In section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) for subsection (1) there shall be substituted the following subsection—
1
In the case of such lands and heritages as may be prescribed or of any class or description of such lands and heritages as may be prescribed, the Secretary of State may by order provide that their rateable values or the aggregate amount of their rateable values shall be—
a
such as is prescribed; or
b
such as is determined in accordance with prescribed rules.
12
1
In section 9 of that Act (payment of rates pending valuation appeal) for subsection (1) there shall be substituted the following subsection—
1
Notwithstanding that an appeal under the Valuation Acts is pending with respect to any lands and heritages the rates levied on those lands and heritages shall be payable in accordance with section 8 of this Act.
2
The amendment made by sub-paragraph (1) above shall not have effect as regards any lands and heritages with respect to which an appeal under the Valuation Acts is pending at the date of commencement of that sub-paragraph.
F12713
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local Government, Planning and Land Act 1980 (c. 65)
14
In subsection (7) of section 2 of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information) in paragraph (a) the words “or the Local Government (Scotland) Act 1973” shall be omitted and after that paragraph there shall be inserted the following paragraph—
aa
its dispatch with, or inclusion in—
i
a demand note for payment of rates issued under section 237(1) of the Local Government (Scotland) Act 1947; or
ii
a demand notice for payment of a community charge issued under paragraph 2 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)
F12815
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
. . . F129
F13017
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41619
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41620
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41621
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41622
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13123
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41624
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41625
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41626
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13227
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41628
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41629
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41630
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41631
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41632
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41633
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41634
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41635
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41636
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
. . . F133
F41538
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III England and Wales and Scotland
Commonwealth Secretariat Act 1966 (c. 10)
39
1
In paragraph 3 of the Schedule to the Commonwealth Secretariat Act 1966 for “the general rate” there shall be substituted “
any non-domestic rate
”
.
2
In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.
3
In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.
International Organisations Act 1968 (c. 48)
40
In section 2(2) of the International Organisations Act 1968 after paragraph (a) there shall be inserted—
aa
the like exemption or relief from 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, as in accordance with that Article is accorded to a diplomatic agent, and
Tribunals and Inquiries Act 1971 (c. 62)
F13441
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Road Traffic Regulation Act 1984 (c. 27)
42
1
In section 55(2) and (4) of the Road Traffic Regulation Act 1984 (financial provisions relating to designation orders) for “general rate fund” there shall be substituted “
general fund
”
.
2
In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.
3
In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.
F135SCHEDULE 12A
Sch. 12A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 74) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
Population of area
1
1
For the purposes of this paragraph and paragraphs 2 to 4 below each of the following is a relevant authority—
a
an English charging authority;
b
a Welsh district council;
c
a Welsh county council.
2
For the purposes of paragraphs 2 to 4 below each of the following is a notifiable authority—
a
a charging authority,
b
a county council,
c
a metropolitan county police authority,
d
the Northumbria Police Authority,
e
a metropolitan county fire and civil defence authority,
f
the London Fire and Civil Defence Authority, and
g
the Receiver for the Metropolitan Police District.
2
1
The Secretary of State shall make a report containing rules for calculating the relevant population of the area of each relevant authority.
2
Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents.
3
The report shall be laid before the House of Commons.
4
As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority.
5
After making the report the Secretary of State may make a further report or reports, and any such report—
a
may replace any previous report under this paragraph, or
b
may amend any previous report under this paragraph.
6
A report under sub-paragraph (5)(a) above shall contain revised rules for calculating the relevant population of the area of each relevant authority.
7
A report under sub-paragraph (5)(b) above shall contain amendments to the rules contained in the report which it amends.
8
Sub-paragraphs (2) to (4) above shall apply to any report under sub-paragraph (5) above as they apply to one under sub-paragraph (1) above.
9
A report under this paragraph shall state the day on which it is to come into force and the first financial year for which it is to operate.
3
1
This paragraph applies where in accordance with paragraph 2 above a report has been made and laid before the House of Commons.
2
If the report is approved by resolution of the House of Commons it shall come into force on the day stated in the report.
3
If the report is made under paragraph 2(1) or (5)(a), on and after the day it comes into force the rules it contains shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).
4
If the report is made under paragraph 2(5)(b), on and after the day it comes into force the rules it amends read subject to the amendments shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).
4
1
A soon as is reasonably practicable after a revenue support grant report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate the relevant population of the area of each relevant authority for the year in accordance with the rules for the time being effective (as regards the year) under paragraph 3 above.
2
If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (1) above the calculation shall be made accordingly; and he may decide different dates for different kinds of information.
3
Sub-paragraph (2) above applies only if the Secretary of State informs each notifiable authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph.
4
As soon as is reasonably practicable after making a calculation under sub-paragraph (1) above the Secretary of State shall—
a
inform each relevant authority of what he calculates as the relevant population of its area for the year;
b
where the relevant authority is an English charging authority, inform each appropriate precepting authority of what he calculates as the relevant population of the area of the charging authority for the year.
5
For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.
5
1
The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of the area of each Welsh charging authority.
2
A Welsh charging authority shall calculate the relevant population of its area for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.
3
The calculation shall be made as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (1) above.
4
As soon as is reasonably practicable after making a calculation under sub-paragraph (2) above a Welsh charging authority shall inform each appropriate precepting authority of what the charging authority calculates as the relevant population of the area of the charging authority for the year.
5
For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.
Population of part of area
6
1
This paragraph applies where the relevant population of part of a charging authority’s area needs to be found for the purposes of section 69 above.
2
The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of any such part.
3
The charging authority shall calculate the relevant population of the part for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.
4
The calculation shall be made—
a
where the authority is English, as soon as is reasonably practicable after a revenue support grant report for the year has been approved by resolution of the House of Commons;
b
where the authority is Welsh, as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (2) above.
SCHEDULE 13 Repeals
C63Part I Abolition of Rates and Precepts
Sch. 13 Pt. I excluded by S.I. 1989/440, art. 6(2) and by S.I. 1990/777, regs. 3, 4
1907 c. cxl. | City of London (Union of Parishes) Act 1907. | In section 11(1) the words from “and from” to “poor rate”. |
Section 15. | ||
In section 16(1) the words “together with and as part of the general rate”. | ||
Sections 17 to 19 and 21. | ||
1963 c. 33. | London Government Act 1963. | Section 66. |
Section 68(1). | ||
1967 c. 9. | General Rate Act 1967. | The whole Act. |
1969 c. 19. | Decimal Currency Act 1969. | In Schedule 2, paragraph 28. |
1970 c. 19. | General Rate Act 1970. | The whole Act. |
1971 c. 23. | Courts Act 1971. | In Schedule 9, the entry relating to the General Rate Act 1967. |
1971 c. 39. | Rating Act 1971. | Part I. |
1971 c. 78. | Town and Country Planning Act 1971. | In Schedule 23, in Part II, the entries relating to the General Rate Act 1967. |
1976 c. 45. | Rating (Charity Shops) Act 1976. | Section 1(1). |
1979 c. 46. | Ancient Monuments and Archaeological Areas Act 1979. | In Schedule 4, paragraph 10. |
1980 c. 43. | Magistrates’ Courts Act 1980. | In Schedule 7, paragraphs 57 to 60. |
1983 c. 2. | Representation of the People Act 1983. | Section 98. |
In Schedule 1, rule 22(3) of the parliamentary election rules. | ||
1985 c. 9. | Companies Consolidation (Consequential Provisions) Act 1985. | In Schedule 2, the entry relating to the General Rate Act 1967. |
1985 c. 51. | Local Government Act 1985. | Section 83(1). |
1986 c. 10. | Local Government Act 1986. | Section 1. |
In section 12(2) the words “Part I comes into force on the day this Act is passed;”. | ||
1986 c. 44. | Gas Act 1986. | In Schedule 7, paragraph 8. |
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
Part II Supplementary Grants for Transport Purposes
1974 c. 7. | Local Government Act 1974. | Section 6(1) to (7). |
1985 c. 51. | Local Government Act 1985. | Section 8(3). |
These repeals shall have effect for financial years beginning in or after 1990.
Part III London Regional Transport
1984 c. 32. | London Regional Transport Act 1984. | Sections 13 and 14. |
These repeals shall have effect in accordance with section 127 above and any regulations made under it.
Part IV Scotland
1947 c. 42. | Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947. | In section 5, in subsection (3), the words “from the valuation roll or otherwise known”, and the words from “Service of a notice” to the end of the subsection. |
1975 c. 30. | Local Government (Scotland) Act 1975. | Schedule 1. |
1978 c. 4. | Local Government (Scotland) Act 1978. | Section 2. |
1980 c. 45. | Water (Scotland) Act 1980. | In Schedule 10, the entry relating to Schedule 1 to the Local Government (Scotland) Act 1975. |
1981 c. 23. | Local Government (Miscel-laneous Provisions) (Scotland) Act 1981. | Section 10. |
1981 c. 38. | British Telecommunications Act 1981. | Section 36. |
1982 c. 23. | Oil and Gas (Enterprise) Act 1982. | In Schedule 3, paragraph 23. |
1984 c. 31. | Rating and Valuation (Amendment) (Scotland) Act 1984. | In Schedule 2, paragraph 18. |
1986 c. 44. | Gas Act 1986. | In Schedule 7, paragraph 21. |
1987 c. 47. | Abolition of Domestic Rates Etc. (Scotland) Act 1987. | In section 2, in subsection (3), paragraph (b), and, in subsection (5), the words “or part of a class” and the words “(3)(b) or”. |
In section 4(1), the words “or of section 7(3) of the 1966 Act (which relates to the reduction of rates on premises occupied partly as a dwelling house by reference to the domestic element)”. | ||
In section 11(11), in paragraph (c) the words “under this Act”. | ||
In section 17(5), the words “in respect of any premises in his registration area”. | ||
In section 20, in subsection (3), the words “and at such other places as may be prescribed” and the words from “and in relation” to the end and, in subsection (7), the words “(other than a copy made available for sale under subsection (4) above)”. | ||
Section 24. | ||
Section 30(2). | ||
In Schedule 2, paragraph 4(2) and, in paragraph 7, in sub-paragraph (2), the words “Subject to sub-paragraph (4) below”, and sub-paragraph (4). |
Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4)); (1.4.1992) by S.I. 1992/494, art. 2(a)(b); (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 98.