Local Government Finance Act 1988

40 Standard community charge multipliers. E+W

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

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

(3) A specified class is such class as may be specified [F1 for the purposes of this section by the authority].

(4) If the Secretary of State so requires by regulations, a multiplier for a [F2 prescribed] class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 [F2 and 1½].

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

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

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

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

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

(10) References to properties are to buildings, self-contained parts of buildings F3 . . . in respect of which persons are or may become subject to standard community charges of the authority.

[F4 (11) A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—

(a) the use to which properties are put or are intended to be put;

(b) whether properties are occupied;

(c) the period for which properties have been unoccupied;

(d) the circumstances, other than financial circumstances, of persons subject to standard community charges;

(e) the capacity in which persons are subject to standard community charges;

(f) whether properties fall within a class prescribed in regulations under this section.

[F5 (g) the periods for which unoccupied properties have previously been occupied;

(h) the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;

(i) in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.]

(11A) The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.]

(12) Without prejudice to the generality of subsection [F6 (11A)] above, a class may be [F7 prescribed] by reference to one or more of the following factors—

(a) the physical characteristics of properties;

(b) the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;

(c) the circumstances of persons subject to standard community charges.

[F8 (13) An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.

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

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

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

Textual Amendments

F1 Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(2)

F2 Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(3)

F3 Words in s. 40(10) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)

F4 S. 40(11)(11A) substituted for s. 40(11) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(4)

F5 S. 40(11)(g)–(i) inserted by S.I. 1990/129, art. 2

F6 Subsection number substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(5)

F7 Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s.139, Sch. 5 para. 18(5).

F8 S. 40(13)–(16) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(6)