Local Government Finance Act 1988

75 Special levies.E+W

(1)This section applies as regards any body—

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

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

(2)The [F1appropriate Minister] may make regulations conferring on any such body power to issue in respect of prescribed chargeable financial years and in accordance with the regulations—

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

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

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

(4)The regulations may include provision_

(a)as to when special levies are to be issued;

(b)imposing a maximum limit on special levies;

(c)as to apportionment where a body issues special levies to more than one charging authority;

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

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

(f)conferring a right to interest on anything unpaid.

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

(6)The regulations may include provision—

(a)that a charging authority making calculations under section 95 below (originally or by way of substitute) may anticipate a special levy;

(b)as to the treatment as special expenses of amounts so anticipated;

(c)as to the treatment of any special levy actually issued.

(7)The regulations may include—

(a)provision equivalent to anything in section 37 above or in sections 68 to 72 above [F2or in Schedule 12A below or in regulations under section 73(1) above or in regulations under Schedule 12A below] (subject to such modifications as the [F3appropriate Minister] thinks fit);

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

[F4(8)In this section “the appropriate Minister” has the same meaning as in section 118 below.]