Local Government Finance Act 1992

Part I E+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1 Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3 Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

C4 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8

C5 Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7

Chapter I E+W Main provisions

Modifications etc. (not altering text)

C6 Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49

Preliminary E+W

1 Council tax in respect of dwellings. E+W

(1) As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.

F1 [(2) In this Part “billing authority” means—

(a) in relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and

(b) in relation to Wales, a county council or county borough council.]

(3) For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.

Textual Amendments

F1 S. 1(2) substituted (3.4.1995 subject to art. 6(2) of the commencing S.I.) by 1994 c. 19, s. 35(5) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, arts. 6(1)(2)

Modifications etc. (not altering text)

C7 S. 1(3) modified (W.) (1.7.1999) by S.I. 1999/672, art. 5, Sch. 2

2 Liability to tax determined on a daily basis. E+W

(1) Liability to pay council tax shall be determined on a daily basis.

(2) For the purposes of determining for any day—

(a) whether any property is a chargeable dwelling;

(b) which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;

(c) the person liable to pay council tax in respect of any such dwelling; or

(d) whether any amount of council tax is subject to a discount and (if so) the amount of the discount,

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.

Chargeable dwellings E+W

3 Meaning of “dwelling". E+W

(1) This section has effect for determining what is a dwelling for the purposes of this Part.

(2) Subject to the following provisions of this section, a dwelling is any property which—

(a) by virtue of the definition of hereditament in section 115(1) of the M1 General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and

(b) is not for the time being shown or required to be shown in a local or a central non-domestic rating list in force at that time; and

(c) is not for the time being exempt from local non-domestic rating for the purposes of Part III of the M2 Local Government Finance Act 1988 (“the 1988 Act”);

and in applying paragraphs (b) and (c) above no account shall be taken of any rules as to Crown exemption.

(3) A hereditament which—

(a) is a composite hereditament for the purposes of Part III of the 1988 Act; and

(b) would still be such a hereditament if paragraphs (b) to (d) of section 66(1) of that Act (domestic property) were omitted,

is also, subject to subsection (6) below, a dwelling for the purposes of this Part.

(4) Subject to subsection (6) below, none of the following property, namely—

(a) a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation; or

(b) a private garage which either has a floor area of not more than 25 square metres or is used wholly or mainly for the accommodation of a private motor vehicle; or

(c) private storage premises used wholly or mainly for the storage of articles of domestic use,

is a dwelling except in so far as it forms part of a larger property which is itself a dwelling by virtue of subsection (2) above.

(5) The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—

(a) anything which would (apart from the order) be one dwelling shall be treated as two or more dwellings; and

(b) anything which would (apart from the order) be two or more dwellings shall be treated as one dwelling.

(6) The Secretary of State may by order amend any definition of “dwelling" which is for the time being effective for the purposes of this Part.

Marginal Citations

M1 1967 c. 9.

M2 1988 c. 41.

4 Dwellings chargeable to council tax. E+W

(1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

(2) In this Chapter—

• “chargeable dwelling” means any dwelling in respect of which council tax is payable;

• “exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.

(3) For the purposes of subsection (2) above, a class of dwellings may be prescribed by reference to such factors as the Secretary of State sees fit.

(4) Without prejudice to the generality of subsection (3) above, a class of dwellings may be prescribed by reference to one or more of the following factors—

(a) the physical characteristics of dwellings;

(b) the fact that dwellings are unoccupied or are occupied for prescribed purposes or are occupied or owned by persons of prescribed descriptions.

5 Different amounts for dwellings in different valuation bands. E+W

(1) The amounts of council tax payable in respect of dwellings situated in the same billing authority’s area (or the same part of such an area) and listed in different valuation bands shall be in the proportion—

6: 7: 8: 9: 11: 13: 15: 18

where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.

[F2 (1A) For the purposes of the application of subsection (1) to dwellings situated in Wales, for the purposes of financial years beginning on or after 1st April 2005, for the proportion specified in that subsection there is substituted the following proportion:

6: 7: 8: 9: 11: 13: 15: 18: 21]

(2) The valuation bands for dwellings in England are set out in the following Table—

Range of values	Valuation band
Values not exceeding £40,000	A
Values exceeding £40,000 but not exceeding £52,000	B
Values exceeding £52,000 but not exceeding £68,000	C
Values exceeding £68,000 but not exceeding £88,000	D
Values exceeding £88,000 but not exceeding £120,000	E
Values exceeding £120,000 but not exceeding £160,000	F
Values exceeding £160,000 but not exceeding £320,000	G
Values exceeding £320,000	H

(3) The valuation bands for dwellings in Wales are set out in the following Table—

[F3 Range of values	Valuation band
Values not exceeding £44,000	A
Values exceeding £44,000 but not exceeding £65,000	B
Values exceeding £65,000 but not exceeding £91,000	C
Values exceeding £91,000 but not exceeding £123,000	D
Values exceeding £123,000 but not exceeding £162,000	E
Values exceeding £162,000 but not exceeding £223,000	F
Values exceeding £223,000 but not exceeding £324,000	G
Values exceeding £324,000 but not exceeding £424,000	H
Values exceeding £424,000	I]

(4) The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—

(a) substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;

(b) substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) or (3) above.

[F4 (4A) The power under subsection (4)(b) above includes power to make provision for a different number of valuation bands from those which are for the time being effective for the purposes of subsection (2) or (3) above.]

(5) No order under subsection (4) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(6) Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the billing authority’s valuation list.

Textual Amendments

F2 S. 5(1A) inserted (W.) (30.11.2003) by The Council Tax (Valuation Bands) (Wales) Order 2003 (S.I. 2003/3046), art. 2(2)

F3 S. 5(3): table substituted (W.) (30.11.2003 as regards financial years beginning on or after 1.4.2005) by The Council Tax (Valuation Bands) (Wales) Order 2003 (S.I. 2003/3046), art. 2(3)

F4 S. 5(4A) inserted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 78, 128

Liability to tax E+W

6 Persons liable to pay council tax. E+W

(1) The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2) A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a) he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b) he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

(c) he is both such a resident and a statutory [F5 , secure or introductory tenant]of the whole or any part of the dwelling;

(d) he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e) he is such a resident; or

(f) he is the owner of the dwelling.

(3) Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(4) Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount by virtue of [F6 paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act] and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

(a) if only one of those persons does not fall to be so disregarded, he shall be solely liable;

(b) if two or more of those persons do not fall to be so disregarded, they shall each be jointly and severally liable.

(5) In this Part, unless the context otherwise requires—

• “owner”, in relation to any dwelling, means the person as regards whom the following conditions are fulfilled—

(a) he has a material interest in the whole or any part of the dwelling; and

(b) at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest;

“resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling.

(6) In this section—

[F7 “introductory tenant" means a tenant under an introductory tenancy within the meaning of Chapter I of Part V of the Housing Act 1996;]

• “material interest” means a freehold interest or a leasehold interest which was granted for a term of six months or more;

• “secure tenant” means a tenant under a secure tenancy within the meaning of Part IV of the M3 Housing Act 1985;

• “statutory tenant” means a statutory tenant within the meaning of the M4 Rent Act 1977 or the M5 Rent (Agriculture) Act 1976.

Textual Amendments

F5 Words in s. 6(2)(c) substituted (12.7.1997) by S.I. 1997/74, art. 2, Sch. para. 8(a)

F6 Words in s. 6(4) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(1), 128 (with effect as mentioned in s. 74(3))

F7 Definition of “introductory tenant" inserted in s. 6(6) (12.7.1997) by S.I. 1997/74, art. 2, Sch. para. 8(b)

Marginal Citations

M3 1985 c. 68.

M4 1977 c. 42.

M5 1976 c. 80.

7 Liability in respect of caravans and boats. E+W

(1) Subsections (2) to (4) below shall have effect in substitution for section 6 above in relation to any chargeable dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.

(2) Where on any day the owner of the caravan or boat is not, but some other person is, a resident of the dwelling, that other person shall be liable to pay the council tax in respect of the dwelling and that day.

(3) Where on any day subsection (2) above does not apply, the owner of the caravan or boat shall be liable to pay the council tax in respect of the dwelling and that day.

(4) Where on any day two or more persons fall within subsection (2) or (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5) Subsection (4) of section 6 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.

(6) In this section “caravan” shall be construed in accordance with Part I of the M6 Caravan Sites and Control of Development Act 1960.

(7) Any reference in this section to the owner of a caravan or boat shall be construed—

(a) in relation to a caravan or boat which is subject to an agreement for hire-purchase or conditional sale, as a reference to the person in possession under the agreement;

(b) in relation to a caravan or boat which is subject to a bill of sale or mortgage, as a reference to the person entitled to the property in it apart from the bill or mortgage.

Marginal Citations

M6 1960 c. 62.

8 Liability in prescribed cases. E+W

(1) Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

(2) Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the billing authority so determines in relation to all dwellings of that class which are situated in its area.

(3) Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

(4) Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5) Subsection (4) of section 6 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.

(6) Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

(7) Subsections (3) and (4) of section 4 above shall apply for the purposes of subsections (1) and (2) above as they apply for the purposes of subsection (2) of that section.

Modifications etc. (not altering text)

C8 S. 8(3) modified (31.3.1992) by S.I. 1992/551, art.3.

9 Liability of spouses. E+W

(1) Where—

(a) a person who is liable to pay council tax in respect of any chargeable dwelling of which he is a resident and any day is married to [F8 , or is the civil partner of,] another person; and

(b) that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of [F9 paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act] .

(3) For the purposes of this section two persons are married to each other if they are a man and a woman—

(a) who are married to each other; or

(b) who are not married to each other but are living together as husband and wife.

[F10 (4) For the purposes of this section two persons are civil partners of each other if they are of the same sex and either—

(a) they are civil partners of each other; or

(b) they are not civil partners of each other but are living together as if they were civil partners.]

Textual Amendments

F8 Words in s. 9(1)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(1); S.I. 2005/3175, art. 2

F9 Words in s. 9(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 74(2), 128 (with effect as mentioned in s. 74(3))

F10 S. 9(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(2); S.I. 2005/3175, art. 2

Amounts of tax payable E+W

10 Basic amounts payable. E+W

(1) Subject to sections 11 to 13 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the billing authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

where—

A is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been set by the authority for its area or (as the case may be) the part of its area in which the dwelling is situated;

D is the number of days in the financial year.

(2) For the purposes of this Part the Secretary of State may make regulations containing rules for ascertaining in what part of a billing authority’s area a dwelling is situated (whether situated in the area in fact or by virtue of regulations made under section 1(3) above).

11 Discounts. E+W

(1) The amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

(2) Subject to [F11 sections 11A and 12] below, the amount of council tax payable in respect of any chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

(a) there is no resident of the dwelling; or

(b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

(3) In this section F12 . . . “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

Textual Amendments

F11 Words in s. 11(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 41

F12 Words in s. 11(3) repealed (18.11.2003 for E. and 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/2938, art. 3 (subject to art. 8); S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

[F13 11A Discounts: special provision for England E+W

(1) The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F13 S. 11A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 75(1)

[F14 12 Discounts: special provision for Wales. E+W

(1) The National Assembly for Wales may for any financial year by regulations prescribe one or more classes of dwelling in Wales for the purposes of subsection (3) or (4) below.

(2) A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Assembly sees fit and may, in particular, be prescribed by reference to—

(a) the physical characteristics of dwellings, or

(b) the fact that dwellings are unoccupied.

(3) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

(4) For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in Wales may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

(a) that the discount under section 11(2)(a) above shall not apply, or

(b) that the discount under that provision shall be such lesser percentage as it may so specify.

(5) A billing authority may make a determination varying or revoking a determination under subsection (3) or (4) for a financial year, but only before the beginning of the year.

(6) A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

(7) Failure to comply with subsection (6) above shall not affect the validity of a determination.]

Textual Amendments

F14 S. 12 substituted (27.11.2003) by Local Government Act 2003 (c. 26), ss. 75(2), 128; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

13 Reduced amounts. E+W

(1) The Secretary of State may make regulations as regards any case where—

(a) a person is liable to pay an amount to a billing authority in respect of council tax for any financial year which is prescribed; and

(b) prescribed conditions are fulfilled.

(2) The regulations may provide that the amount he is liable to pay shall be an amount which—

(a) is less than the amount it would be apart from the regulations; and

(b) is determined in accordance with prescribed rules.

(3) This section applies whether the amount mentioned in subsection (1) above is determined under section 10 above or under that section read with section 11 [F15 , 11A] or 12 above.

(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

(a) the factors mentioned in subsection (5) below; or

(b) the factors mentioned in subsection (6) below.

(5) The factors referred to in subsection (4)(a) above are—

(a) community charges for a period before 1st April 1993;

(b) the circumstances of, or other matters relating to, the person concerned;

(c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

(d) such other amounts as may be prescribed or arrived at in a prescribed manner.

(6) The factors referred to in subsection (4)(b) above are—

(a) a disabled person having his sole or main residence in the dwelling concerned;

(b) the circumstances of, or other matters relating to, that person;

(c) the physical characteristics of, or other matters relating to, that dwelling.

(7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6)(b) or (c) above.

(8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—

(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each billing authority;

(b) provision requiring him to lay the report before the House of Commons;

(c) provision for the review of any prescribed decision of a billing authority relating to the application or operation of the regulations;

(d) provision that no appeal may be made to a valuation tribunal in respect of such a decision, notwithstanding section 16(1) below.

(9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(10) In subsection (9) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts, that is to say, the M7 Social Security Contributions and Benefits Act 1992 and the M8 Social Security Administration Act 1992.

Textual Amendments

F15 Words in s. 13(3) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 42

Modifications etc. (not altering text)

C9 S. 13(5) modified (W.) (7.2.1996) by S.I.1996/56, art, 2(1)

S. 13(5) modified (E.) (22.2.1996) by S.I. 1996/176, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 4)

S. 13(5) modified (E.) (25.2.1997) by S.I. 1997/215, reg. 4 (as modified by S.I. 1998/214, reg. 11, Sch. 5)

S. 13(5) modified (E.) (27.2.1998) by S.I. 1998/214, reg. 4

S. 13(5) modified (26.2.1999) by S.I. 1999/259, reg. 4

Marginal Citations

M7 1992 c. 4.

M8 1992 c. 5.

[F16 13A Billing authority’s power to reduce amount of tax payable E+W

(1) Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2) The power under subsection (1) above includes power to reduce an amount to nil.

(3) The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.]

Textual Amendments

F16 S. 13A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 76

[F17 13B Transitional arrangements E+W

(1) The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(2) The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

(a) an order under section 5 above, or

(b) a list under section 22B below.

(3) Regulations under this section may, in particular—

(a) make provision about the circumstances in which changes are to be smoothed;

(b) make provision for changes to be smoothed over such one or more financial years as may be specified in the regulations;

(c) make provision for liability for any financial year to be determined in accordance with such rules as may be so specified, which may result in liability being the same as or different from what it would otherwise be.

(4) Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

(5) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations made by him under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(6) In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.]

Textual Amendments

F17 S. 13B inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 79

Administration and appeals E+W

14 Administration, penalties and enforcement. E+W

(1) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

(2) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

(3) Schedule 4 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

15 Valuation tribunals. E+W

(1) Valuation and community charge tribunals established under Schedule 11 to the 1988 Act shall be known as valuation tribunals.

(2) Such tribunals shall exercise, in addition to the jurisdiction conferred on them by or under the 1988 Act, the jurisdiction conferred on them by—

(a) section 16 below;

(b) regulations made under section 24 below; and

(c) paragraph 3 of Schedule 3 to this Act.

16 Appeals: general. E+W

(1) A person may appeal to a valuation tribunal if he is aggrieved by—

(a) any decision of a billing authority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or

(b) any calculation made by such an authority of an amount which he is liable to pay to the authority in respect of council tax.

(2) In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.

(3) Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.

(4) No appeal may be made under subsection (1) above unless—

(a) the aggrieved person serves a written notice under this subsection; and

(b) one of the conditions mentioned in subsection (7) below is fulfilled.

(5) A notice under subsection (4) above must be served on the billing authority concerned.

(6) A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.

(7) The conditions are that—

(a) the aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;

(b) the aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;

(c) the period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.

(8) Where a notice under subsection (4) above is served on an authority, the authority shall—

(a) consider the matter to which the notice relates;

(b) include in any notification under subsection (7)(a) above the reasons for the belief concerned;

(c) include in any notification under subsection (7)(b) above a statement of the steps taken.

Modifications etc. (not altering text)

C10 S. 16(1) restricted (1.4.1992) by S.I. 1992/613, reg.30.

Miscellaneous E+W

17 Completion of new dwellings. E+W

(1) Subject to the provisions of this section, Schedule 4A to the M9 1988 Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall, with the exception of paragraph 6, apply for the purposes of this Part as it applies for the purposes of Part III of that Act.

(2) Any reference in this section to the Schedule is a reference to Schedule 4A to the 1988 Act as it applies for the purposes of this Part.

(3) Where—

(a) a completion notice is served under the Schedule; and

(b) the building to which the notice relates is not completed on or before the relevant day,

any dwelling in which the building or any part of it will be comprised shall be deemed for the purposes of this Part to have come into existence on that day.

(4) For the purposes of subsection (3) above the relevant day in relation to a completion notice is—

(a) where [F18 no appeal] against the notice is brought under paragraph 4 of the Schedule, the day stated in the notice; and

(b) where [F19 an appeal] against the notice is brought under that paragraph, the day determined under the Schedule as the completion day in relation to the building to which the notice relates.

(5) Where—

(a) a day is determined under the Schedule as the completion day in relation to a new building; and

(b) the building is one produced by the structural alteration of a building which is comprised in one or more existing dwellings,

the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

(6) Any reference in this section or the Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

(a) the existing building or any part of it is comprised in a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or

(b) neither the existing building nor any part of it is, except by virtue of the alteration, comprised in any dwelling.

(7) Any reference in this section to a building includes a reference to a part of a building; and any reference in the Schedule to the valuation officer shall be construed as a reference to the listing officer.

Textual Amendments

F18 Words in s. 17(4)(a) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 43(1)(a) (with effect as mentioned in Sch. 7 para. 43(2))

F19 Words in s. 17(4)(b) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 43(1)(b) (with effect as mentioned in Sch. 7 para. 43(2))

Marginal Citations

M9 1988 c.41

18 Death of persons liable. E+W

(1) The Secretary of State may make such regulations as he thinks fit to deal with any case where a person dies and at any time before his death—

(a) he was (or is alleged to have been) liable to pay council tax under section 6, 7 or 8 above;

(b) he was (or is alleged to have been) so liable, as spouse [F20 or civil partner] , under section 9 above; or

(c) a penalty was imposed on him under paragraph 1 of Schedule 3 to this Act.

(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3) The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4) The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6) The regulations may provide that proceedings (whether by way of appeal or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

Textual Amendments

F20 Words in s. 18(1)(b) inserted (15.4.2005 for specified purposes and otherwise 5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 261(1), 263, Sch. 27 para. 140(3); S.I. 2005/1112, art. 2, Sch. 1; S.I. 2005/3175, art. 2

F21 19 Exclusion of Crown exemption in certain cases. E+W

(1) Subsection (2) below applies in the case of a dwelling provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.

(2) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—

(a) the dwelling being a chargeable dwelling; or

(b) any person being liable to pay council tax in respect of the dwelling.

(3) The authorities are—

(a) a billing authority other than the Council of the Isles of Scilly;

(b) a county council;

[F22 (bb) the Greater London Authority;

(bc) any functional body, within the meaning of the Greater London Authority Act 1999;]

[F23 (c) a police authority established under [F24 section 3 of the Police Act 1996]]

(ca) F25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cb) F25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the Receiver for the Metropolitan Police District; F27 . . .

F28 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F29 (g) The Residuary Body for Wales (Corff Gweddilliol Cymru).]

(4) The Secretary of State may by order provide that subsection (2) above shall also apply in relation to any dwelling of a class prescribed by the order.

(5) Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (2) of that section.

Textual Amendments

F21 S. 19: by 1999 c. 22, ss. 83, Sch. 12 para. 8 (with Sch. 14 para. 7(2)) it is provided (1.4.2001) that, in s. 19(2) after paragraph (e) there is inserted "(ea) the Greater London Magistrates' Courts Authority"; S.I. 2001/916, arts. 2(a)(i), 4 (with Sch. 2 para. 2) and said insertion repealed (1.4.2005) by the Courts Act (c. 39), s. 109(1)(3), Sch. 8 para. 356, {Sch. 10}; S.I. 2005/910, art. 3

F22 S. 19(3)(bb)(bc) inserted (8.5.2000) by 1999 c. 29, s. 137 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3

F23 S. 19(3)(c) substituted (1.10.1994 for certain purposes and 1.4.1995 otherwise) by 1994 c. 29, s. 43, Sch. 4 para. 45; S.I. 1994/2025, art. 6(1)(2)(e)(g) (subject to art. 6(6)); S.I. 1994/3262, art. 4(1), Sch. (subject to art. 5)

F24 Words in s. 19(3)(c) substituted (22.8.1996) by 1996 c. 16, s. 103, Sch. 7. Pt. I para. 1(2)(zf)

F25 S. 19(3)(ca)(cb) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 3 para. 76, Sch. 7 Pt. 5; S.I. 2002/344, art. 3(j)(k)(m) (with transitional provisions in art. 4)

F26 S. 19(3)(d) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.(subject to art. 5)

F27 Word “and" in s. 19(3)(e) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch (subject to art, 5)

F28 S. 19(3)(f) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch

F29 S. 19(3)(g) inserted (5.7.1994) by 1994 c. 19, s. 39, Sch. 13 para. 33

Chapter II E+W Valuation Lists

Modifications etc. (not altering text)

C11 Pt. I Ch. II amended (28.11.1994) by S.I. 1994/2825, reg. 47

Preliminary E+W

20 Listing officers. E+W

(1) The Commissioners of Inland Revenue shall appoint a listing officer for each billing authority.

(2) The remuneration of, and any expenses incurred by, listing officers in carrying out their functions (including the remuneration and expenses of persons, whether or not in the service of the Crown, to assist them) shall be paid out of money provided by Parliament.

(3) Any reference in this Chapter to a listing officer’s or the Commissioners’ functions is a reference to the functions imposed or conferred on him or them by or under this Chapter.

Modifications etc. (not altering text)

C12 S. 20 amended (28.11.1994) by S.I. 1994/2825, reg. 20

The lists E+W

21 Valuations for purposes of lists. E+W

(1) The Commissioners of Inland Revenue shall—

(a) carry out such valuations of dwellings in England and Wales;

(b) furnish listing officers with such information obtained in carrying out the valuations or in the exercise of the powers conferred by section 27 below; and

(c) disclose to such officers such contents of particulars delivered documents,

as they consider necessary or expedient for the purpose of facilitating the compilation and maintenance by those officers of valuation lists in accordance with this Chapter.

(2) The valuations shall be carried out by reference to [F30 the appropriate date] and on such assumptions and in accordance with such principles as may be prescribed.

[F31 (2A) For the purposes of subsection (2) above, the appropriate date is—

(a) in relation to a list under section 22, 1st April 1991, and

(b) in relation to a list under section 22B, the later of—

(i) two years before the date on which the list falls to be compiled, and

(ii) such date, if any, within that two year period as may be specified by regulations.

(2B) The power to make regulations under subsection (2A)(b)(ii) is exercisable—

(a) in relation to a list to be compiled for a billing authority in England, by the Secretary of State, and

(b) in relation to a list to be compiled for a billing authority in Wales, by the National Assembly for Wales.]

(3) Without prejudice to the generality of their powers, the Commissioners of Inland Revenue may appoint persons who are not in the service of the Crown to assist them in carrying out the valuations.

(4) For the purposes of the valuations the Commissioners of Inland Revenue may disclose to a person appointed under subsection (3) above—

(a) any survey report obtained for any purpose of rating, including non-domestic rating; and

(b) any information obtained in the exercise of the powers conferred by section 27 below.

(5) If any person to whom any report or information is disclosed by virtue of subsection (4) above uses or discloses the report or information, in whole or in part, otherwise than for the purposes of the valuations, he shall be liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; and

(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

(6) Except as provided by subsection (4) above, nothing in this section permits the disclosure to any person appointed under subsection (3) above of information which is subject to the rules of confidentiality applicable to the Commissioners of Inland Revenue.

Textual Amendments

F30 Words in s. 21(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 44

F31 S. 21(2A)(2B) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 44

22 Compilation and maintenance of lists. E+W

(1) In accordance with this Chapter, the listing officer for a billing authority shall compile, and then maintain, a list for the authority (to be called its valuation list).

(2) The list must be compiled on 1st April 1993 [F32 , shall come into force on that day and shall remain in force until a new list for the authority is compiled under section 22B below] .

(3) Before the list is compiled the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.

(4) Any valuation of a dwelling carried out by the listing officer in pursuance of subsection (3) above shall be carried out in accordance with section 21(2) above.

(5) At the following times, namely—

(a) not later than 1st September 1992; and

(b) not earlier than 15th November 1992 and not later than 1st December 1992,

the listing officer shall send to the billing authority a copy of the list which he proposes (on the information then before him) to compile.

(6) As soon as reasonably practicable after receiving the copy under subsection (5)(b) above the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

(7) As soon as reasonably practicable after compiling a list the listing officer shall send a copy of it to the authority.

(8) As soon as reasonably practicable after receiving the copy under subsection (7) above the authority shall deposit it at its principal office.

(9) The list must be maintained for so long as is necessary for the purposes of this Part.

Textual Amendments

F32 Words in s. 22(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 45

[F33 22A Amalgamated valuation lists for Welsh billing authorities. E+W

(1) Every new listing officer shall, on 1st April 1996, compile a list (“the amalgamated list”) for the new billing authority for which he is appointed, based on the information provided for him under this section.

(2) The amalgamated list shall contain the information which was included in the valuation lists compiled on 1st April 1993 for the old billing authorities (“the current lists”) so far as that information is relevant.

(3) The amalgamated list shall also include the information which was included in any current list by way of an alteration, so far as that information is relevant.

(4) A new listing officer’s amalgamated list shall be treated, for the purposes of this Act, as the valuation list for his new billing authority and shall be deemed to have come into force on 1st April 1993.

(5) Where an amalgamated list contains information which is derived from any alteration made to any valuation list or lists from which it is derived, the amalgamated list shall be treated as having been varied on the date on which the alteration was made.

(6) Subsections (2) to (8) of section 22 above shall not apply in relation to an amalgamated list.

(7) Every listing officer shall—

(a) on or before 15th November 1995, provide the appropriate new listing officer with the information recorded in his valuation list as at 31st October 1995 so far as it is relevant; and

(b) on 31st March 1996, provide the appropriate new listing officer with the information recorded in his valuation list as at that date, so far as it is relevant.

(8) A new listing officer receiving any information under subsection (7)(a) above shall send a copy of it to his new billing authority as soon as is reasonably practicable.

(9) As soon as is reasonably practicable after compiling the amalgamated list, a new listing officer shall send a copy of it to his new billing authority.

(10) A new billing authority receiving a copy of an amalgamated list under subsection (9) above shall, as soon as is reasonably practicable, deposit it at its principal office.

(11) In this section—

• “old authority” has the same meaning as in the Local Government (Wales) Act 1994;

• “old billing authority” means a billing authority which is an old authority;

• “new billing authority” means a billing authority which is a new principal council;

• “listing officer” means a listing officer for an old billing authority;

• “new listing officer” means a listing officer for a new billing authority; and

• “new principal council” has the same meaning as in the Local Government (Wales) Act 1994.

(12) For the purposes of this section—

(a) references to a listing officer’s valuation list are references to the valuation list maintained by him under this Act;

(b) a new listing officer’s area is the area of the new billing authority for which he is appointed;

(c) the appropriate new listing officer, in relation to any information which relates to a dwelling is the new listing officer for the new billing authority in whose area the dwelling is situated; and

(d) information is relevant in relation to a new listing officer, or his area, if it relates to a dwelling which is in his area.]

Textual Amendments

F33 S. 22A inserted (3.4.1995 subject to arts. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 36 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

[F34 22B Compilation and maintenance of new lists E+W

(1) The listing officer for a billing authority shall compile, and then maintain, new lists for the authority in accordance with this Chapter (each such list to be called its valuation list).

[F35 (1A) A new list must be compiled, in relation to billing authorities in England, on 1 April in each year specified by order made by the Secretary of State.]

(2) A new list must be compiled—

(a) F36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in relation to billing authorities in Wales, on 1 April 2005.

(3) After that, a new list must be compiled [F37 in relation to billing authorities in Wales] on the earlier of the tenth anniversary of the compilation of the previous list and 1 April in such year as may be specified—

(a) F38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) F38 . . . by order made by the National Assembly for Wales.

(4) A new list shall come into force on the day on which it is compiled and shall remain in force until the next such list is compiled.

(5) The duty to maintain a list compiled under this section continues for so long as is necessary for the purposes of this Part and is not affected by the list ceasing to be in force.

(6) Before a list is compiled under this section, the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on the date on which it is to be compiled.

(7) Where a list is to be compiled under this section, the listing officer for a billing authority shall send the authority a copy of the list he proposes to compile (on the information then before him) not later than 1st September before the date on which it is to be compiled.

(8) As soon as reasonably practicable after receiving a copy list under subsection (7) above, a billing authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

(9) As soon as reasonably practicable after the listing officer for a billing authority has compiled a list under this section, he shall send a copy of it to the authority.

(10) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority shall deposit it at its principal office.

(11) No order under [F39 subsection (1A)] above may be made unless a draft of the order has been laid before, and approved by resolution of, the House of Commons.]

Textual Amendments

F34 S. 22B inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 77

F35 S. 22B(1A) inserted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(2)

F36 S. 22B(2)(a) and following word repealed (30.3.2006) ( by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(3)

F37 Words in s. 22B(3) inserted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(4)(a)

F38 Words in s. 22B(3)(a)(b) repealed (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(4)(b)

F39 Words in s. 22B(11) substituted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(5)

23 Contents of lists. E+W

(1) A valuation list must show, for each day for which it is in force, each dwelling which is situated in the billing authority’s area.

(2) For each day on which a dwelling is shown in a list, the list must also show which of the valuation bands is applicable to the dwelling.

(3) A list must also contain such information about dwellings shown in it as may be prescribed.

(4) The omission from a list of any matter required to be included in it shall not of itself render the list invalid.

(5) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.

24 Alteration of lists. E+W

(1) The Secretary of State may make regulations about the alteration by listing officers of valuation lists which have been compiled under this Chapter; and subsections (2) to (10) below shall apply for the purposes of this subsection.

(2) The regulations may include provision that where a listing officer intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

(3) The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 21(2) above.

(4) The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

(a) since the valuation band was first shown in the list as applicable to the dwelling—

(i) there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it;

(ii) there has been a material reduction in the value of the dwelling;

(iii) the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act; or

(iv) in the case of a dwelling which continues to be such a hereditament, there has been an increase or reduction in its domestic use,

and (in any case) prescribed conditions are fulfilled;

(b) the listing officer is satisfied that—

(i) a different valuation band should have been determined by him as applicable to the dwelling; or

(ii) the valuation band shown in the list is not that determined by him as so applicable; or

(c) an order of a valuation tribunal or of the High Court requires the alteration to be made.

(5) The regulations may include provision—

(a) as to who (other than a listing officer) may make a proposal for the alteration of the list with a view to its being accurately maintained;

(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;

(c) as to the period within which a proposal must be made;

(d) as to the procedure for and subsequent to the making of a proposal;

(e) as to the circumstances in which and the conditions upon which a proposal may be withdrawn; and

(f) requiring the listing officer to inform other prescribed persons of the proposal in a prescribed manner.

(6) The regulations may include provision that, where there is a disagreement between the listing officer and another person making a proposal for the alteration of a list—

(a) about the validity of the proposal; or

(b) about the accuracy of the list,

an appeal may be made to a valuation tribunal.

(7) The regulations may include—

(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

(b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

(c) provision requiring the listing officer to inform prescribed persons of an alteration within a prescribed period;

(d) provision requiring the listing officer to keep for a prescribed period a record of the state of the list before the alteration was made.

(8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

(a) provision requiring payments or repayments to be made; and

(b) provision as to the recovery (by deduction or otherwise) of sums due.

(9) The regulations may include provision that where—

(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and

(b) a copy of the list has been deposited by the authority under section 22(8) [F40 , 22A(10) or 22B(10)] above,

the authority must alter the copy accordingly.

(10) In this section—

• “domestic use”, in relation to a dwelling, means use in such a manner as to constitute it domestic property for the purposes of Part III of the 1988 Act;

• “material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;

• “material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person;

• “relevant transaction” means a transfer on sale of the fee simple, a grant of a lease for a term of seven years or more or a transfer on sale of such a lease.

Textual Amendments

F40 Words in s. 24(9)(b) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 46

25 Compilation and maintenance of new lists. E+W

F41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41 S. 25 repealed (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1)(2), Sch. 7 para. 47, Sch. 8 Pt. 1

Supplemental E+W

26 Powers of entry. E+W

(1) If a valuation officer needs to value a dwelling for the purpose of carrying out any of his functions, he and any servant of the Crown authorised by him in writing may enter on, survey and value the dwelling if subsections (2) and (3) below are fulfilled.

(2) At least three clear days’ notice in writing of the proposed exercise of the power must be given; and there shall be disregarded for this purpose any day which is—

(a) a Saturday, a Sunday, Christmas Day or Good Friday; or

(b) a day which is a bank holiday under the M10 Banking and Financial Dealings Act 1971 in England and Wales.

(3) In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce his authority.

(4) If a person intentionally delays or obstructs a person in the exercise of a power under this section, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(5) In this section and section 27 below “valuation officer” means any listing officer and any other officer of the Commissioners of Inland Revenue who is for the time being appointed by them to carry out any of their functions.

Marginal Citations

M10 1971 c. 80.

27 Information about properties. E+W

(1) In any case where—

(a) a notice is served by a listing officer or the Commissioners of Inland Revenue on a charging or billing authority, a community charges registration officer or any other person prescribed for the purposes of this subsection;

(b) the notice requests the supply of information of a description specified in the notice; and

(c) the information relates to property and is information which the listing officer or the Commissioners reasonably believe will assist him or them in carrying out any of his or their functions,

the authority, officer or other person shall supply the information requested, and shall do so in such form and manner and at such time as the listing officer or the Commissioners specify in the notice.

(2) For the purpose of carrying out any of his functions, a valuation officer may serve on a person who is or has been an owner or occupier of any dwelling a notice—

(a) requesting him to supply to the officer information which is of a description specified in the notice; and

(b) stating that the officer believes the information requested will assist him in carrying out his functions.

(3) A person on whom a notice is served under subsection (2) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.

(4) If a person on whom a notice has been served under subsection (2) above fails without reasonable excuse to comply with subsection (3) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(5) If, in supplying information in purported compliance with subsection (3) above, a person on whom a notice has been served under subsection (2) above—

(a) makes a statement which he knows to be false in a material particular; or

(b) 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 three months or a fine not exceeding level 3 on the standard scale or both.

(6) If in the course of the exercise of its functions any information comes to the notice of a charging or billing authority which it considers would assist a listing officer in carrying out any of his functions, it shall be the authority’s duty to inform the listing officer.

(7) In carrying out any of his or their functions, a listing officer or the Commissioners of Inland Revenue may also take into account any other information available to him or them, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

(8) In this section—

• “charging authority” shall be construed in accordance with section 144(1) of the 1988 Act;

• “community charges registration officer” shall be construed in accordance with section 26 of that Act.

28 Information about lists. E+W

(1) A person may require a listing 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 five years.

(2) A person may require a billing 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 22(8) [F42 , 22A(10) or 22B(10)] above; and

(b) the list is in force or has been in force at any time in the preceding five years.

(3) A person may require a billing 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 22(6) [F43 or 22B(8)] above; and

(b) the list itself is not yet in force.

(4) A requirement under subsection (1), (2) or (3) above 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.

(5) Where access is given under this section 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.

(6) Where access is given under this section 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.

(7) If a reasonable charge is required for a facility under subsection (5) or (6) above, the subsection concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

(8) 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 section—

(a) intentionally obstructs a person in exercising a right under subsection (1), (2), (3), (5)(a) or (6)(a) above; or

(b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Textual Amendments

F42 Words in s. 28(2)(a) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 48(a)

F43 Words in s. 28(3)(a) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 48(b)

Modifications etc. (not altering text)

C13 S. 28(2) applied (28.11.1994) by S.I. 1994/2825, reg. 48

29 Information about proposals and appeals. E+W

(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 24 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 five years.

(2) A person may—

(a) make copies of (or of extracts from) a document mentioned in subsection (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 subsection (2) above, that subsection 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 subsection (1) above—

(a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or

(b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Chapter III E+W Setting of Council Tax

Modifications etc. (not altering text)

C14 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

Pt. 1 Ch. 3 (ss. 30-38) applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art. 3(3)

Pt. 1 Ch. 3 (ss. 30-38) excluded (E.) (1.8.1995) by S.I. 1995/1748, reg. 6(1)

Pt. 1 Ch. 3 amended (28.11.1994) by S.I. 1994/2825, reg. 49

Pt. 1 Ch. 3 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(4)

C15 Pt. 1 Ch. 3 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(4)

C16 Pt. 1 Ch. 3 modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 4

C17 Pt. 1 Ch. 3 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(4)

Setting of amounts E+W

30 Amounts for different categories of dwellings. E+W

(1) For each financial year and each category of dwellings in its area, a billing authority shall, in accordance with subsection (2) below, set an amount of council tax.

(2) An amount so set shall be calculated by taking the aggregate of—

(a) the amount which, in relation to the year and the category of dwellings, has been calculated (or last calculated) by the authority in accordance with sections 32 to 36 below; and

(b) any amounts which, in relation to the year and the category of dwellings, have been calculated in accordance with sections 43 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities.

(3) Where the aggregate amount given by subsection (2) above is a negative amount, the amount set shall be nil.

(4) Dwellings fall within different categories for the purposes of subsections (1) and (2) above according as different calculations have been made in relation to them in accordance with sections 32 to 36 below or sections 43 to 47 below or both.

(5) A billing authority shall assume for the purposes of subsections (1) and (2) above that each of the valuation bands is shown in its valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(6) Any amount must be set before 11th March in the financial year preceding that for which it is set, but is not invalid merely because it is set on or after that date.

(7) No amount may be set before the earlier of the following—

(a) 1st March in the financial year preceding that for which the amount is set;

(b) the date of the issue to the authority of the last precept capable of being issued to it (otherwise than by way of substitute) by a major precepting authority for the financial year for which the amount is set.

(8) No amount may be set unless the authority has made in relation to the year the calculations required by this Chapter.

(9) A purported setting of an amount, if done in contravention of subsection (7) or (8) above, shall be treated as not having occurred.

[F44 (10) Where the major precepting authority in question is the Greater London Authority, subsections (2)(b) and (4) above shall have effect as if the references to sections 43 to 47 below were references to the appropriate Greater London provisions.

(11) In this section, “the appropriate Greater London provisions” means—

(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or

(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.]

Textual Amendments

F44 S. 30(10)(11) added (12.1.2000 subject to transitional provisions in Schedule 1, Table 1, of the commencing S.I.) by 1999 c. 29, s. 81 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 1

Modifications etc. (not altering text)

C18 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C19 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C20 S. 30 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 1

31 Substituted amounts. E+W

(1) Where a billing authority has set amounts for a financial year under section 30 above and at any later time—

(a) it makes substitute calculations under section 37 [F45 , 52I or 52T] below; or

(b) it is issued with a precept for the year (originally or by way of substitute) by a major precepting authority,

it shall as soon as reasonably practicable after that time set amounts in substitution so as to give effect to those calculations or that precept.

(2) Any amount set in substitution under subsection (1) above must be set in accordance with section 30 above, but subsection (6) of that section shall be ignored for this purpose.

(3) Where a billing authority sets any amount in substitution under subsection (1) above (a new amount), anything paid to it by reference to the amount for which it is substituted (the old amount) shall be treated as paid by reference to the new amount.

(4) If the old amount exceeds the new amount, the following shall apply as regards anything paid if it would not have been paid had the old amount been the same as the new amount—

(a) it shall be repaid if the person by whom it was paid so requires;

(b) in any other case it shall (as the billing authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any council tax set by the authority in accordance with section 30 above.

(5) Where an authority sets amounts in substitution under subsection (1)(b) above, it may recover from the major precepting authority administrative expenses incurred by it in, or in consequence of, so doing.

Textual Amendments

F45 Words in s. 31 substituted (27.7.1999) by 1999 c. 27, s. 30, Sch. 1 Pt. II para. 3

Modifications etc. (not altering text)

C21 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C22 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

The requisite calculations E+W

32 Calculation of budget requirement. E

(1) In relation to each financial year a billing authority shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure;

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; and

[F46 (e) any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under subsection (5) of section 98 of the 1988 Act and charged to a revenue account for the year, other than (in the case of an authority in England) any amounts which it estimates will be so transferred pursuant to a direction under that subsection relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year.]

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable for the year into its general fund [F47 or, as the case may be) council fund] and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of redistributed non-domestic rates, revenue support grant [F48 , additional grant [F49 or relevant special grant or (in the case of the Common Council only) police grant;]];

[F50 (b) any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under subsection (4) of section 98 of the 1988 Act and credited to a revenue account for the year, other than (in the case of an authority in England) any amounts which it estimates will be so transferred—

(i) pursuant to a direction under that subsection relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year; and

(ii) in the case of the Common Council, pursuant to a direction under that subsection in respect of an amount calculated by reference to the provisional amount of its non-domestic rating contribution under Part II of Schedule 8 to that Act; and]

(c) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a), (b) and (e) of subsection (2) above.

[F51 (3A) In the case of any billing authority in Wales, subsection (3)(a) above does not require the estimation of sums payable into their council fund in respect of council tax or [F52 non-domestic rates or the grant paid to them under section 88A of the Local Government Finance Act 1988].]

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

(5) In making the calculation under subsection (2) above the authority must ignore—

(a) payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fund; and

(b) subject to subsection (2)(e) above, sums which have been or are to be transferred from its general fund to its collection fund.

(6) In estimating under subsection (2)(a) above the authority shall take into account—

(a) the amount of any precept issued to it for the year by a local precepting authority; and

(b) the amount of any levy or special levy issued to it for the year;

but (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) shall not anticipate a precept, levy or special levy not issued.

F53 (6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely—

(i) sums which will be payable for the year into its general fund [F54 or(as the case may be) council fund] and in respect of which amounts will be credited to a revenue account for the year; and

(ii) sums which will be transferred as regards the year from its collection fund to its general fund; and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

(8) In making the calculation under subsection (3) above the authority must ignore, subject to paragraph (b) of that subsection, sums which have been or are to be transferred from its collection fund to its general fund.

[F55 (8A) Subsections (2)(e), (3)(b), (7)(a)(ii) and (8) above do not apply in relation to a Welsh county council or county borough council.

(8B) Subsection (5) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (a) and (b) there were substituted—

"(a) payments which must be met from a trust fund;

(b) payments to be made to the Secretary of State under paragraph 5 of Schedule 8 to the 1988 Act or regulations made under paragraph 5(15) of that Schedule;

(c) payments to be made in respect of the amount of any precept issued by a major precepting authority under Part I of this Act (but not payments to be so made in respect of interest on such an amount); and

(d) payments to be made to another person in repaying, under regulations under the 1988 Act or Part I of this Act, excess receipts by way of non-domestic rates or council tax."]

(9) The Secretary of State may by regulations do one or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to [F56 (8B)] above, or any of them, or by adding other provisions, or by a combination of those methods).

(10) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

(11) F57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F58 (12) In this section and section 33 below—

• “police grant" means so much of the grant payable in accordance with paragraph 3.1 of the relevant police grant report as excludes the amounts shown in columns (b) and (c) of the Table set out below that paragraph;

• “relevant special grant" means any of the following grants, that is to say—

  (i)

  the special grant payable in accordance with paragraphs 4 and 6 of the special grant report for England (Special Grant Report (No. 31)) approved by a resolution of the House of Commons pursuant to section 88B of the 1988 Act M11 on 5th February 1998; and

  (ii)

  the special grant payable in accordance with paragraphs 5 and 7 of that special grant report;

  and in this subsection “the relevant police grant report" means the police grant report (The Police Grant Report (England and Wales) 1998/99) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 M12 on 4th February 1998.]

Extent Information

E1 This version of this provision extends to England only; a separate version has been created for Wales.

Textual Amendments

F46 S. 32(2)(e) substituted (8.2.1994) by S.I. 1994/246, reg. 3(1)

F47 Words in s. 32(3)(a) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(2) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F48 Words in s. 32(3)(a) substituted (8.2.1994) by S.I. 1994/246, reg.3(2)(a)

F49 Words in s. 32(3)(a) substituted (3.2.1995) by S.I. 1995/234, reg. 2(1)

F50 S. 32(3)(b) substituted (8.2.1994) by S.I. 1994/246, reg. 3(2)(b)

F51 S. 32(3A) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(3) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F52 Words in s. 32(3A) substituted (7.2.1996) by S.I. 1996/56, art. 2(2)

F53 S. 32(6A) repealed (1.8.2001) by 2001 c. 16, s. 137, Sch. 7 Pt. 5(1); S.I. 2001/2223, art. 3(l)(i)

F54 Words in s. 32(7)(a)(i) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, 38(11), Sch. 12, para, 4(4) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)): S.I. 1995/852, art. 6(1)

F55 S. 32(8A)(8B) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(5) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F56 Word in s. 32(9)(b) substituted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(6) (with 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2); S.I. 1995/852, art. 6(1)

F57 S. 32(11) repealed (1.4.2004 for E.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/2938, art. 7

F58 S. 32(12) substituted (7.2.1998) by S.I. 1998/213, reg. 2

Modifications etc. (not altering text)

C23 S. 32 modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 3

C24 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C25 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C26 S. 32 applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art. 3(2)(a)

C27 Power to modify conferred (25.6.1997) by 1997 c. 50, s. 62(4); S.I. 1997/1377, art. 2(2)(e)

C28 S. 32 modified (E.) (6.2.1999) by S.I. 1999/228, reg. 2

S. 32 modified (5.2.2000) by S.I. 2000/213, reg. 2

S. 32 modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 2

S. 32 modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {art. 2}

S. 32 modified (E.) (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004 (S.I. 2004/243), reg. 2

S. 32 modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2006 (S.I. 2006/247), reg. 2

C29 S. 32 modified (E.) (12.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 3

C30 S. 32 modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 3(3)

C31 S. 32 applied (with modifications) (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(1) (with reg. 1(2))

C32 S. 32 modified (E.) (10.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 3

C33 S. 32 modified (E.) (9.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 3

C34 S. 32 modified (E.) (15.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 3

C35 S. 32(2)(e) modified (2.2.2001 with effect as mentioned in reg. 1(3)) by S.I. 2001/216, reg. 2(a)

C36 S. 32(3)(a) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 2(a)

C37 S. 32(12) modified (2.2.2001 with effect as mentioned in reg. 1(3)) by S.I. 2001/216, reg. 2(b)

C38 S. 32(12) amended (E.) (1.2.2002 with application as mentioned reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 2(b)

Marginal Citations

M11 1988 c.41; section 88B was substituted by paragraph 18 of Schedule 10 to the 1992 Act.

M12 1996 c.16.

32 Calculation of budget requirement. W

(1) In relation to each financial year a billing authority shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure;

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; and

[F243 (e) any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under subsection (5) of section 98 of the 1988 Act and charged to a revenue account for the year, other than (in the case of an authority in England) any amounts which it estimates will be so transferred pursuant to a direction under that subsection relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year.]

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable for the year into its general fund [F244 or, as the case may be) council fund] and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of redistributed non-domestic rates, revenue support grant [F245 , additional grant [F246 or relevant special grant or (in the case of the Common Council only) police grant;]];

[F247 (b) any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under subsection (4) of section 98 of the 1988 Act and credited to a revenue account for the year, other than (in the case of an authority in England) any amounts which it estimates will be so transferred—

(i) pursuant to a direction under that subsection relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year; and

(ii) in the case of the Common Council, pursuant to a direction under that subsection in respect of an amount calculated by reference to the provisional amount of its non-domestic rating contribution under Part II of Schedule 8 to that Act; and]

(c) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a), (b) and (e) of subsection (2) above.

[F248 (3A) In the case of any billing authority in Wales, subsection (3)(a) above does not require the estimation of sums payable into their council fund in respect of council tax or [F249 non-domestic rates or the grant paid to them under section 88A of the Local Government Finance Act 1988].]

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

(5) In making the calculation under subsection (2) above the authority must ignore—

(a) payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fund; and

(b) subject to subsection (2)(e) above, sums which have been or are to be transferred from its general fund to its collection fund.

(6) In estimating under subsection (2)(a) above the authority shall take into account—

(a) the amount of any precept issued to it for the year by a local precepting authority; and

(b) the amount of any levy or special levy issued to it for the year;

but (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) shall not anticipate a precept, levy or special levy not issued.

F250 (6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely—

(i) sums which will be payable for the year into its general fund [F251 or(as the case may be) council fund] and in respect of which amounts will be credited to a revenue account for the year; and

(ii) sums which will be transferred as regards the year from its collection fund to its general fund; and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

(8) In making the calculation under subsection (3) above the authority must ignore, subject to paragraph (b) of that subsection, sums which have been or are to be transferred from its collection fund to its general fund.

[F252 (8A) Subsections (2)(e), (3)(b), (7)(a)(ii) and (8) above do not apply in relation to a Welsh county council or county borough council.

(8B) Subsection (5) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (a) and (b) there were substituted—

"(a) payments which must be met from a trust fund;

(b) payments to be made to the Secretary of State under paragraph 5 of Schedule 8 to the 1988 Act or regulations made under paragraph 5(15) of that Schedule;

(c) payments to be made in respect of the amount of any precept issued by a major precepting authority under Part I of this Act (but not payments to be so made in respect of interest on such an amount); and

(d) payments to be made to another person in repaying, under regulations under the 1988 Act or Part I of this Act, excess receipts by way of non-domestic rates or council tax."]

(9) The Secretary of State may by regulations do one or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to [F253 (8B)] above, or any of them, or by adding other provisions, or by a combination of those methods).

(10) Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

(11) F254 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F255 (12) In this section and in section 33 below, “relevant special grant” means the special grant payable in accordance with the special grant report (Special Grant Report (No 20) (Wales) 2001) approved by the National Assembly for Wales pursuant to section 88B of the 1988 Act on 24th January 2002.]

Extent Information

E2 This version of this provision extends to Wales only; a separate version has been created for England

Textual Amendments

F243 S. 32(2)(e) substituted (8.2.1994) by S.I. 1994/246, reg. 3(1)

F244 Words in s. 32(3)(a) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(2) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F245 Words in s. 32(3)(a) substituted (8.2.1994) by S.I. 1994/246, reg.3(2)(a)

F246 Words in s. 32(3)(a) substituted (3.2.1995) by S.I. 1995/234, reg. 2(1)

F247 S. 32(3)(b) substituted (8.2.1994) by S.I. 1994/246, reg. 3(2)(b)

F248 S. 32(3A) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(3) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F249 Words in s. 32(3A) substituted (7.2.1996) by S.I. 1996/56, art. 2(2)

F250 S. 32(6A) repealed (1.8.2001) by 2001 c. 16, s. 137, Sch. 7 Pt. 5(1); S.I. 2001/2223, art. 3(l)(i)

F251 Words in s. 32(7)(a)(i) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, 38(11), Sch. 12, para, 4(4) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)): S.I. 1995/852, art. 6(1)

F252 S. 32(8A)(8B) inserted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(5) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F253 Word in s. 32(9)(b) substituted (3.4.1995 subject to art. 6(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 4(6) (with 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2); S.I. 1995/852, art. 6(1)

F254 S. 32(11) repealed (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

F255 S. 32(12) substituted (W.) (28.2.2002 with effect in relation to the financial year beginning on 1.4.2002) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2002 (S.I. 2002/328), reg. 2

Modifications etc. (not altering text)

C31 S. 32 applied (with modifications) (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(1) (with reg. 1(2))

C169 S. 32 modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 2

C170 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C171 Power to modify conferred (25.6.1997) by 1997 c. 50, s. 62(4); S.I. 1997/1377, art. 2(2)(e)

C172 S. 32 modified (E.) (6.2.1999) by S.I. 1999/228, reg. 2

S. 32 modified (5.2.2000) by S.I. 2000/213, reg. 2

S. 32 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(3)(a)

C173 S. 32 modified (W.) (15.2.2006) by The Local Authorities (Alteration of Requisite Calculatios) (Wales) Regulations 2006 (S. I. 2006/344), reg. 2

C174 S. 32 modified (W.) (27.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 2

C175 S. 32 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(3)(a)

C176 S. 32 modified (W.) (28.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 2

C177 S. 32 modified (W.) (28.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 2

C178 S. 32 (W.) (28.2.2011) modified (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 2

C179 S. 32 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(a)

33 Calculation of basic amount of tax. E+W

(1) In relation to each financial year a billing authority shall calculate the basic amount of its council tax by applying the formula—

where—

R is the amount calculated (or last calculated) by the authority under section 32(4) above as its budget requirement for the year;

P is the aggregate of the sums which the authority estimates will be payable for the year into its general fund [F59 or (as the case may be) council fund] in respect of redistributed non-domestic rates, revenue support grant [F60 , additional grant][F61 or relevant special grant or (in the case of the Common Council only) police grant;];

T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.

(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 32 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.

[F62 (3) The aggregate of the sums mentioned in item P in subsection (1) above shall be increased or reduced by the amount calculated in accordance with the following formula, according to whether that amount is positive or negative

where

W is the amount of any sum which the authority estimates will be transferred in the year from its collection fund to its general fund in accordance with section 97(3) of the 1988 Act;

X in the case of an authority in Wales is nil and, in the case of an authority in England, is (subject to subsection (3A) below) the amount of any sum which the authority estimates will be—

(i)transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of that Act relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year; and

(ii)credited to a revenue account for the year;

Y is the amount of any sum which the authority estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of that Act;

Z in the case of an authority in Wales is nil and, in the case of an authority in England, is the amount of any sum which the authority estimates will be—

(i)transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of that Act relating to the difference between amounts in respect of community charges credited and charged to a revenue account for any earlier financial year; and

(ii)charged to a revenue account for the year.

[F63 This subsection does not apply in relation to a Welsh county council or county borough council.]

(3A) In the case of the Common Council, item X in subsection (3) above shall also include the amount of any sum which the Common Council estimates will be—

(a) transferred from its collection fund to its City fund pursuant to a direction under section 98(4) of the 1988 Act in respect of an amount calculated by reference to the provisional amount of its non-domestic rating contribution under Part II of Schedule 8 to that Act; and

(b) credited to a revenue account for the year.]

[F64 (3B) In the case of a Welsh county council or county borough council, the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by the amount calculated in accordance with the following formula—

J is the council’s estimate of the amount by which the aggregate for the year of the chargeable amounts under Part III of the 1988 Act (non-domestic rating) will be less than it would be apart from section 47 of that Act (discretionary relief);

K is the council’s estimate of the reductions and remittances which will be made for the year under section 49 of that Act (reduction or remission of liability);

L is the council’s estimate of the deductions which, in pursuance of rules made by virtue of paragraph 4(5)(a) of Schedule 8 to that Act (non-domestic rating contributions), will be made for the year as regards the operation of sections 47 and 49 of that Act.]

[F65 [F66 (3C) In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–

where–E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;

B is the proportion of council tax benefit prescribed for the authority for the year.

F65 F66 (3D) E is to be calculated by applying the formula–

where–R has the same meaning as in subsection (1) above;

LP is the aggregate of the precepts for the year–

(a)issued to the council by local precepting authorities; or

(b)anticipated by the council in pursuance of regulations made under section 41(3) below; which were taken into account by the council in making the calculation required by section 32(2) above;

BX is the guideline budget requirement prescribed for the authority for the year.

B has the same meaning as in subsection (3C) above.]]

(4) Regulations under section 32(9) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above or subsection (3) above (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.

(5) The Secretary of State shall make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(6) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

Textual Amendments

F59 Words in s. 33(1) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 5(2) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F60 In s. 33(1) the constituents of the calculation required by item P in subsection (1) of s. 33 are altered by the substitution of words (8.2.1994) by S.I. 1994/246, art. 4(1)

F61 Words in item P of s. 33(1) substituted (3.2.1995) by S.I. 1995/234, reg. 2(1)

F62 In s. 33(3) the constituents of the calculation required by item P in subsections (1) and (3) of s. 33 are altered by the substitution of s. 33(3)(3A) for s. 33(3) (8.2.1994) by S.I. 1994/246, art. 4(2)

F63 Words in s. 33(3) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 5(3) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F64 S. 33(3B) inserted (21.2.1996) by S.I. 1996/335, art. 2

F65 S. 33(3C)(3D) omitted (W.) (29.2.2000) by S.I. 2000/717, art. 2

F66 S. 33(3C)(3D) inserted (16.2.1999) by S.I. 1999/296, reg. 2

Modifications etc. (not altering text)

C39 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C40 Pt. 1Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C41 S. 33 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 2

C42 S. 33(1) modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 4

C43 S. 33(1) modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 3

C44 S. 33(1) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 3

S. 33(1) modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 3

S.33(1) modified (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004 (S.I. 2004/243), reg. 3

S. 33(1) modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {reg. 3}

S. 33(1) modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2006 (S.I. 2006/247), reg. 3

S. 33(1) modified (W.) (15.2.2006) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2006 (S.I. 2006/344), reg. 3

C45 S. 33(1) modified (E.) (12.2.2008 with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 4

C46 S. 33(1) modified (W.) (27.2.2008 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 3

C47 S. 33(1) modified (E.) (10.2.2009 with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 4

C48 S. 33(1) modified (W.) (28.2.2009 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 3

C49 S. 33(1) modified (E.) (9.2.2010 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 4

C50 S. 33(1) modified (W.) (28.2.2010 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 3

C51 S. 33(1) modified (E.) (15.2.2011 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 4

C52 S. 33(1) modified (W.) (28.2.2011 with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 3

C53 S. 33(3) amended (30.11.1995) by S.I. 1995/2889, art. 11(1)(a)

S. 33(3) amended (30.11.1995) by S.I. 1995/2889, art. 11(1)(b)

S. 33(3) modified (E.) (6.2.1999) by S.I. 1999/228, reg. 3

S. 33(3) modified (5.2.2000) by S.I. 2000/213, reg. 3

S. 33(3) modified (2.2.2001 with effect as mentioned in reg. 1(3)) by S.I. 2001/216, reg. 3

34 Additional calculations where special items relate to part only of area. E+W

(1) This section applies where for any financial year an item mentioned in section 35(1) below relates to a part only of a billing authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

where—

B is the amount calculated (or last calculated) by the authority under section 33(1) above as the basic amount of its council tax;

A is the aggregate amount of all special items;

T is the amount determined for item T in section 33(1) above.

(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—

where—

S is (in each case) the amount of the special item;

TP is (in each case) the amount of the authority’s council tax base for the relevant part as calculated by it for the year.

(4) The Secretary of State shall make regulations containing rules for making for any year any calculation required by item TP in subsection (3) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

Modifications etc. (not altering text)

C54 Pt. 1 Ch. 3 (ss. 30-38) modified (1.2.1993) by S.I. 1993/22, art. 3(4)

C55 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C56 S. 34 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 3

C57 S. 34 modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(2) (with reg. 1(2))

35 Special items for purposes of section 34. E+W

(1) The items referred to in section 34(1) above are—

(a) any precept issued to or anticipated by the authority which is or is believed to be applicable to a part of its area and was taken into account by it in making the calculation (or last calculation) in relation to the year under section 32(2) above; and

(b) any expenses of the authority which are its special expenses and were taken into account by it in making that calculation.

(2) For the purposes of subsection (1) above—

(a) provided a resolution of a billing authority to the following effect is in force, the expenses of meeting a levy or special levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

(b) any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which arise out of its possession of property held in trust for a part of its area, are its special expenses;

(c) any expenses which a billing authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund, and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part;

(d) any expenses incurred by a billing authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses unless a resolution of the authority to the contrary effect is in force; and

(e) provided a resolution of a billing authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.

(3) The following rules shall apply to the making of a resolution under subsection (2)(e) above by a billing authority—

(a) no such resolution may be made unless the body mentioned in subsection (2)(e) above is one in relation to which the billing authority has made under subsection (2)(a) above a resolution which is in force;

(b) the resolution under subsection (2)(e) above may not be made so as to be in force at any time when that under subsection (2)(a) above is not in force;

(c) the fact that the resolution under subsection (2)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to all the expenses concerned; and

(d) the fact that the resolution under subsection (2)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (2)(e) above must relate to part, or any particular part, of the expenses concerned.

[F67 (4) Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—

"(b) any expenses incurred by a billing authority and arising in connection with property which it holds in trust for a part of its area are its special expenses;

(c) any expenses incurred by a billing authority which relate to a part of its area and which are of the same kind as expenses which—

(i) relate to another part of its area; and

(ii) are to be met out of property held in trust for that part;

are its special expenses;".

(5) Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—

F68 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F68 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[F69 or

F69 (c) a National Park authority in relation to a National Park in Wales.]]

Textual Amendments

F67 S. 35(4)(5) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 6 (with ss. 54(7), 55(5), Sch. 17 paras. 21(1), 23(2)); S.I. 1995/852, art. 6(1)

F68 S. 35(5)(a)(b) repealed (1.4.1997) by 1995 c. 25, ss. 120(3), Sch. 10 para. 35, Sch. 24 (with ss. 7(6), 115, 117, Sch. 8 para. 7); S.I. 1996/2560, art. 2, Sch.

F69 Word “or" and s. 35(5)(c) inserted (23.11.1995) by 1995 c. 25, s. 78, Sch. 10 para. 35 (with ss. 7(6), 115, 117, Sch. 8 para. 7); S.I. 1995/2950, art. 2(1)

Modifications etc. (not altering text)

C58 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C59 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C60 S. 35(2)(a) applied (30.12.1992) by S.I. 1992/3079, reg. 11(7).

36 Calculation of tax for different valuation bands. E+W

(1) The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

where—

A is the amount calculated (or last calculated) by the billing authority for that year under section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;

N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;

D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.

(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.

Modifications etc. (not altering text)

C61 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

Pt. 1 Ch. 3 (ss. 30-38) applied (with modifications) (E.) (15.2.1995) by S.I. 1995/161, art.3(3)

Pt. 1 Ch. 3 (ss. 30-38) excluded (1.8.1995) by S.I. 1995/1748, reg. 6(1)

C62 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C63 S. 36 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 4

37 Substitute calculations. E+W

(1) An authority which has made calculations in accordance with sections 32 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 32(10) above for this purpose.

(2) None of the substitute calculations shall have any effect if—

(a) the amount calculated under section 32(4) above, or any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

(b) the billing authority fails to comply with subsection (3) below in making the substitute calculations.

(3) In making substitute calculations under section 33(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item P or T in section 33(1) above or item TP in section 34(3) above.

(4) For the purposes of subsection (2)(a) above, one negative amount shall be taken to exceed another if it is closer to nil (so that minus £1 shall be taken to exceed minus £2).

(5) For the purposes of subsection (3) above, the billing authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its general fund [F70 or (as the case may be) council fund] in respect of additional grant; and

(b) was not taken into account by it in making those calculations.

(6) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 32 to 36 above in making the calculations.

Textual Amendments

F70 Words inserted in s. 37(5)(a) (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 38(11), Sch. 12 para. 7 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 21(1), 23(2)); S.I. 1995/852, art. 6(1)

Modifications etc. (not altering text)

C64 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C65 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C66 S. 37 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 5

C67 S. 37(1) modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(3)(a) (with reg. 1(2))

Supplemental E+W

38 Information for purposes of Chapter III. E+W

(1) If the Secretary of State so requires by regulations, a precepting authority shall supply prescribed information within a prescribed period to any billing authority to which it has power to issue a precept.

(2) A billing authority which has set amounts in accordance with section 30 above (originally or by way of substitute) shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amounts in at least one newspaper circulating in the authority’s area.

(3) Failure to comply with subsection (2) above does not make the setting of amounts invalid.

Modifications etc. (not altering text)

C68 Pt. 1 Ch. 3 (ss. 30-38) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(4)

C69 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Chapter IV E+W Precepts

Modifications etc. (not altering text)

C70 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. I Ch. IV amended (28.11.1994) by S.I. 1994/2825, reg. 49

Pt. I Ch. IV (ss. 39-52) excluded (1.8.1996) by S.I. 1996/1748, reg. 6(2)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1771, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1772, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1773, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1774, art. 4(3)(b)(i)

Preliminary E+W

39 Precepting and precepted authorities. E+W

(1) Each of the following is a major precepting authority for the purposes of this Part, namely—

(a) a county council [F71 in England];

[F72 (aa) the Greater London Authority;]

[F73 (b) a police authority established under [F74 section 3 of the Police Act 1996];]

(d) a metropolitan county fire and civil defence authority;

[F75 (da) a fire and rescue authority in England constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;]

[F76 (e) the London Fire and Civil Defence Authority; and]

[F77 (f) the Receiver for the Metropolitan Police District.]

(2) Each of the following is a local precepting authority for the purposes of this Part, namely—

(a) the sub-treasurer of the Inner Temple;

(b) the under-treasurer of the Middle Temple;

(c) a parish or community council;

(d) the chairman of a parish meeting; and

(e) charter trustees.

(3) A precept may only be issued to an appropriate billing authority.

(4) If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.

[F78 (5) In respect of the financial year beginning on 1st April 2000, and subsequent financial years, for the purposes of Chapter IV of this Part,

(a) the Receiver for the Metropolitan Police District’s area shall be the area of the Inner London boroughs;

(b) the Receiver shall only issue precepts to the councils of the Inner London boroughs.]

Textual Amendments

F71 Words in s. 39(1)(a) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 35(6) (with ss. 54(5)(7), 55(5), Sch. 17 para. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F72 S. 39(1)(aa) inserted (12.1.2000 subject to transitional provisions in Sch. 1 Table 1 of the commencing S.I.) by 1999 c. 29, s. 82(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F73 S. 39(1)(b) substituted (1.11.1994 for certain purposes as specified in S.I. 1994/2025, art. 7(3)(4)) for sub paragraphs (b)(c) by 1994 c. 29, s. 27(1); S.I. 1994/2025, art. 7(2)

F74 Words in s. 39(1)(b) substituted (22.8.1996) by 1996 c. 16, ss. 103, 104(1), Sch. 7 Pt. I para. 1(2)(zf)

F75 S. 39(1)(da) substituted (1.10.2004 for E. and 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), ss. 53, 61, Sch. 1 para. 81; S.I. 2004/2304, art. 2(2); S.I. 2004/2917, art. 2

F76 S. 39(1)(e) repealed (12.1.2000 in so far as it relates to the exercise of certain functions) by 1999 c. 29, ss. 82(3), 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F77 S. 39(1)(f) repealed (1.1.2001) by 1999 c. 29, ss. 82(3), 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 2000/3379, art. 2 (with art. 3)

F78 S. 39(5) added (12.1.2000) by S.I. 1999/3435, art. 5

Modifications etc. (not altering text)

C71 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Issue of precepts E+W

40 Issue of precepts by major precepting authorities. E+W

(1) For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.

(2) A precept issued to a billing authority under this section must state—

(a) the amount which, in relation to the year and each category of dwellings in the billing authority’s area, has been calculated (or last calculated) by the precepting authority in accordance with sections 43 to 47 below; and

(b) the amount which has been calculated (or last calculated) by the precepting authority in accordance with section 48 below as the amount payable by the billing authority for the year.

(3) Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with sections 43 to 47 below.

(4) A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

(5) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

(6) No such precept may be issued to a billing authority before the earlier of the following—

(a) the earliest date on which, for the financial year for which the precept is issued, each of the periods prescribed for the purposes of item T in section 33(1) above, item T in section 44(1) below and item TP in section 45(3) below has expired;

(b) the earliest date on which, for that year, each billing authority has notified its calculations for the purposes of those items to the precepting authority.

(7) No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.

(8) A purported issue of such a precept, if done in contravention of subsection (6) or (7) above, shall be treated as not having occurred.

[F79 (9) Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—

(a) in subsection (2)(a), for the reference to sections 43 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;

(b) in subsection (3), for the reference to sections 43 to 47 below there shall be substituted a reference to the appropriate Greater London provisions;

(c) in subsection (6), for the reference to item T in section 44(1) below there shall be substituted a reference to item T in section 88(2) of the Greater London Authority Act 1999; and

(d) also in subsection (6), for the reference to item TP in section 45(3) below there shall be substituted a reference to item TP2 in section 89(4) of that Act.

(10) In this section, “the appropriate Greater London provisions” means—

(a) sections 85 to 90 of the Greater London Authority Act 1999 and section 47 below; or

(b) in the case of calculations by way of substitute, sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and section 47 below.]

Textual Amendments

F79 S. 40(9)(10) added (12.1.2000 subject to transitional provisions in the Schedule, Table 1, of the commencing S.I.) by 1999 c. 29, s. 83 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

Modifications etc. (not altering text)

C72 S. 40 restricted (1.11.1994 for certain specified purposes subject to S.I. 1994/2025, art. 7(4)) by 1994 c. 19, s. 28(1)(a); S.I. 1994/2025, art. 7(1)(2)(c) (subject to art. 7(3)(4))

S. 40 restricted (22.8.1996) by 1996 c. 16, ss. 19(a), 104(1)

C73 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

41 Issue of precepts by local precepting authorities. E+W

(1) For each financial year a local precepting authority may issue a precept in accordance with this section.

(2) A precept issued to a billing authority under this section must state, as the amount payable by that authority for the year, the amount which has been calculated (or last calculated) by the precepting authority under section 50 below as its budget requirement for the year.

(3) The Secretary of State may by regulations make provision that a billing authority making calculations in accordance with section 32 above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

(a) the amounts which may be anticipated by billing authorities in pursuance of the regulations;

(b) the sums (if any) to be paid by such authorities in respect of amounts anticipated by them; and

(c) the sums (if any) to be paid by such authorities in respect of amounts not anticipated by them.

(4) A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

Modifications etc. (not altering text)

C74 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C75 S. 41 modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(2)

C76 S. 41 applied (with modifications) (15.2.1995) by S.I. 1995/161, art. 3(1)

C77 S. 41 modified (4.6.1996) by S.I 1996/263, reg. 13(2)

S. 41 modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(2)

C78 S. 41 modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(2)

C79 S. 41 applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(2)

C80 S. 41(1) excluded (1.4.2009) by The Charter Trustees Regulations 2009 (S.I. 2009/467), regs. 1(1), 12(1) (with reg. 1(2))

C81 S. 41(4) modified (E.) (1.2.1993) by S.I. 1993/22, art. 3(3)(b)

C82 S. 41(4) applied (with modifications) (15.2.1995) by S.I. 1995/161, art. 3(2)(b)

C83 S. 41(4) modified (4.6.1996) by S.I 1996/263, reg. 13(3)(b)

S. 41(4) modified (E.) (20.2.1998) by S.I. 1998/119, art. 5(2)

S. 41(4) modified (W.) (2.5.2002) by The Bridgend (Cynffig, Cornelly and Pyle Communities) (Electoral Changes) Order 2002 (S.I. 2002/1129), art. 5(3)(b)

C84 S. 41(4) modified (W.) (3.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Powys (Communities) Order 2008 (S.I. 2008/584), arts. 1(2)(3), 20(3)(b)

C85 S. 41(4) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 5(2)

C86 S. 41(4) applied (with modifications) (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(b)

42 Substituted precepts. E+W

(1) Where—

(a) a precepting authority has issued a precept or precepts for a financial year (originally or by way of substitute); and

(b) at any later time it makes substitute calculations under section 49 [F80 , 52J or 52U] or (as the case may be) section 51 below [F81 or section 95 of the Greater London Authority Act 1999],

it shall as soon as reasonably practicable after that time issue a precept or precepts in substitution so as to give effect to those calculations.

(2) Any precept issued in substitution under subsection (1) above must be issued in accordance with section 40 or (as the case may be) section 41 above, but subsection (5) of section 40 and subsection (4) of section 41 shall be ignored for this purpose.

(3) Where a precepting authority issues a precept in substitution (a new precept) anything paid to it by reference to the precept for which it is substituted (the old precept) shall be treated as paid by reference to the new precept.

(4) If the amount stated in the old precept exceeds that of the new precept, the following shall apply as regards anything paid if it would not have been paid had the amount of the old precept been the same as that of the new precept—

(a) it shall be repaid if the billing authority by whom it was paid so requires;

(b) in any other case it shall (as the precepting authority determines) either be repaid or be credited against any subsequent liability of the billing authority in respect of any precept of the precepting authority.

(5) Any reference in subsection (4) above to the amount stated in a precept shall be construed, in relation to a precept issued by a major precepting authority, as a reference to the amount stated in the precept in accordance with section 40(2)(b) above.

Textual Amendments

F80 Words in s. 42(1)(b) substituted (27.7.1999) by 1999 c. 27, s. 30, Sch. 1 Pt. II para. 4

F81 Words in s. 42(1)(b) inserted (3.7.2000) by 1999 c. 29, s. 84 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Modifications etc. (not altering text)

C87 Pt. 1 Chs. 3, 4 (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C88 S. 42(2) modified (E.) (20.2.1998) by S.I. 1998/119, reg. 5(3)

C89 S. 42(2) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 5(3)

Calculations by major precepting authorities E+W

43 Calculation of budget requirement. E+W

(1) In relation to each financial year a major precepting authority shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year, other than expenditure which it estimates will be so incurred in pursuance of regulations under section 99(3) of the 1988 Act;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable

[F82 (i) in respect of redistributed non-domestic rates, revenue support grant, additional grant, relevant special grant or police grant;

(ii) in respect of any precept issued by it; or

(iii) in pursuance of regulations under section 99(3) of the 1988 Act; and]

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

(5) In estimating under subsection (2)(a) above an authority which is a county council shall take into account the amount of any levy issued to it for the year but (except as provided by regulations under section 74 of the 1988 Act) shall not anticipate a levy not issued.

F83 (5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year; and

(ii) in respect of which amounts will be credited to a revenue account for the year; and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

[F84 (6A) [F85 Subject to subsections (6B) and (6C) below, in]this section and section 44 below, “police grant" and “relevant special grant" have the meanings given by section 32(12) above.]

[F86 (6B) Subsection (6A) above does not apply in relation to a major precepting authority in Wales.

[F87 (6C) In relation to a major precepting authority in Wales in this section and section 44 below “police grant" means the total amount of grant payable to that authority in accordance with the relevant police grant report.]

[F88 (6D) In subsection (6C) above “the relevant police grant report" means for a financial year commencing on or after 1st April 2000 the police grant report for that year approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 M13 .]]

(7) The Secretary of State may by regulations do one or both of the following—

(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);

(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5)F89 . . . and (6) above, or either of them, or by adding other provisions, or by a combination of those methods).

(8) F90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F82 S. 43(3)(a)(i)(ii)(iii) substituted for words in s. 43(3)(a) (3.2.1995) by S.I. 1995/234, reg. 4(1)

F83 S. 43(5A) repealed (1.8.2001) by 2001 c. 16, s. 137, Sch. 7 Pt. 5(1); S.I. 2001/2223, art. 3(l)(i)

F84 S. 43(6A) substituted (3.2.1995) by S.I. 1995/234, art. 4(2)

F85 Words in s. 43(6A) substituted (16.2.1999) by S.I. 1999/296, reg. 3(2)

F86 S. 43(6B)-(6D) inserted (16.2.1999) by S.I. 1999/296, reg. 3(3)

F87 S. 43(6C) substituted (W.) (29.2.2000) by S.I. 2000/717, reg. 3(2)

F88 S. 43(6D) substituted (W.) (29.2.2000) by S.I. 2000/717, reg. 3(3)

F89 Words in s. 43(7)(b) repealed (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 174, 178, Sch. 17 Pt. 2; S.I. 2005/ 1521, {art. 3}

F90 S. 43(8) repealed (27.11.2003 for W. and 1.4.2004 for E.) by Local Government Act 2003 (c. 26), ss. 127(2), 128, Sch. 8 Pt. 1; S. I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1; S.I. 2003/2938, art. 7

Modifications etc. (not altering text)

C90 S. 43 excluded (12.1.2000 subject to the transitional provisions set out in Schedule 1 Table 1, of the commencing S.I.) by 1999 c. 29, s. 85(1) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

C91 S. 43 modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 4

C92 S. 43 modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 5

C93 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

S. 43 modified (12.1.2000 (temp.) from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

S. 43 modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 4

S. 43 modified (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2004 (S.I. 2002/243), reg. 4

S. 43 modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {reg. 4}

C94 Ss. 40, 43 restricted (1.11.1994 for the purposes of any financial year beginning on or after 1.4.1995) by 1994 c. 29, s. 28(1)(b); S.I. 1994/2025, art. 7(2)(c)(subject to arts. 7(3)(4))

C95 S. 43 restricted (22.8.1996) by 1996 c. 16, ss 19(1)(b), 104(1)

C96 Power to modify s. 43 conferred (25.6.1997) by 1997 c. 50, ss. 62(4)(b); S.I. 1997/1377, art. 2(2)(e)

C97 S. 43 modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations (S.I. 2006/247), {reg. 4}

S. 43 modified (W.) (15.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations (S.I. 2006/344), {reg. 4}

C98 S. 43 modified (E.) (12.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 5

C99 S. 43 modified (W.) (27.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 4

C100 S. 43 modified (E.) (10.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 5

C101 S. 43 modified (W.) (28.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 4

C102 S. 43 modified (E.) (9.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 5

C103 S. 43 modified (W.) (28.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 4

C104 S. 43 modified (E.) (15.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 5

C105 S. 43 modified (W.) (28.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 4

C106 S. 43(2) modified (E.) (6.2.1999) by S.I. 1999/228, regs. 4, 6, Sch.

S. 43(2) modified (5.2.2000) by S.I. 2000/213, reg. 4

S. 43(2)(a) modified (2.2.2001 with effect as mentioned in reg. 1(3)) by S.I. 2001/216, reg. 4

C107 S. 43(2)(a) amended (30.11.1995) by S.I. 1995/2889, reg. 11(2)

C108 S. 43(3)(a)(i) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 4(a)

S. 43(3)(a)(i) modified (W.) (25.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2004 (S.I. 2004/451), reg. 2

C109 S. 43(a)(iii) amended (30.11.1995) by S.I. 1995/2889, reg. 11(2)

C110 S. 43(6A) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 4(b)

Marginal Citations

M13 1996. c.16.

44 Calculation of basic amount of tax. E+W

(1) In relation to each financial year a major precepting authority shall calculate the basic amount of its council tax by applying the formula—

where—

R is the amount calculated (or last calculated) by the authority under section 43(4) above as its budget requirement for the year;

P is the aggregate of the sums which the authority estimates will be payable to it for the year in respect of redistributed non-domestic rates, revenue support grant [F91 , additional grant [F92 , relevant special grant or police grant;]]

T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority’s area, and are notified by them to the authority within the prescribed period.

(2) Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 43 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.

(3) The aggregate of the sums mentioned in item P in subsection (1) above shall be—

(a) increased by the aggregate amount of any sums which the authority estimates will be paid to it in the year by billing authorities in accordance with regulations under section 99(3) of the 1988 Act; and

(b) reduced by the aggregate amount of any sums which the authority estimates will be paid by it in the year to billing authorities in accordance with such regulations.

(4) Regulations under section 43(7) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above or subsection (3) above (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.

(5) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item T in subsection (1) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(6) Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

(7) Any negative amount given by a calculation under subsection (1) above shall be assumed to be nil for the purposes of this Chapter.

Textual Amendments

F91 Words in s. 44(1) substituted (8.2.1994) by S.I. 1994/246, reg. 4(1)

F92 Words in s. 44(1) substituted (3.2.1995) by S.I. 1995/234, reg. 5

Modifications etc. (not altering text)

C111 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C112 S. 44 excluded (12.1.2000 subject to transitional provisions in Schedule 1, Table 1 of the commencing S.I.) by 1999 c. 29, s. 88 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

C113 S. 44(1) modified (W.) (28.2.2007 with application as mentioned in reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2007 (S.I. 2007/571), reg. 5

C114 S. 44(1) modified (E.) (6.2.2007 with application as mentioned in reg. 1(2)(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2007 (S.I. 2007/227), reg. 6

C115 S. 44(1) modified (12.1.2000 temp. from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

S. 44(1) modified (E.) (7.2.2003) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2003 (S.I. 2003/195), reg. 5

S. 44(1) modified (7.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (England) 2004 (S.I. 2004/243), reg. 5

S. 44(1) modified (25.2.2004) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2004 (S.I. 2004/451), reg. 3

S. 44(1) modified (E.) (5.2.2005) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2005 (No. 190) (S.I. 2005/190), {reg. 5}

S. 44(1) modified (W.) (15.2.2006) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations (S.I. 2006/344), {reg. 5}

S. 44(1) modified (E.) (8.2.2006 with effect as mentioned in reg. 1(3)) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations (S.I. 2006/247), {reg. 5}

C116 S. 44(1) amended (E.) (1.2.2002 with application as mentioned in reg. 1(2)) The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2002 (S.I. 2002/155), reg. 5

C117 S. 44(1) modified (E.) (12.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2008 (S.I. 2008/227), regs. 1(1)(b), 6

C118 S. 44(1) modified (W.) (27.2.2008) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2008 (S.I. 2008/476), regs. 1(1), 5

C119 S. 44(1) modified (E.) (10.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2009 (S.I. 2009/206), regs. 1(1)(b), 6

C120 S. 44(1) modified (W.) (28.2.2009) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2009 (S.I. 2009/267), regs. 1(1), 5

C121 S. 44(1) modified (E.) (9.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2010 (S.I. 2010/219), regs. 1(b), 6

C122 S. 44(1) modified (W.) (28.2.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317), regs. 1(1), 5

C123 S. 44(1) modified (E.) (15.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 2011 (S.I. 2011/313), regs. 1(1)(b), 6

C124 S. 44(1) modified (W.) (28.2.2011) (with application in accordance with reg. 1(3) of the amending S.I.) by The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446), regs. 1(1), 5

C125 S. 44(3) modified (E.) (6.2.1999) by S.I. 1999/228, reg. 5

S. 44(3) modified (5.2.2000) by S.I. 2000/213, reg. 5

S. 44(3) modified (2.2.2001 with effect as mentioned in reg. 1(3) of the amending S.I.) by S.I. 2001/216, reg. 5

C126 S. 44(3)(a) amended (30.11.1995) by 1995 S.I. 1995/2889, reg. 11(2)

45 Additional calculations where special items relate to part only of area. E+W

(1) This section applies where for any financial year an item mentioned in section 46(1) below relates to a part only of a major precepting authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

(2) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula—

where—

B is the amount calculated (or last calculated) by the authority under section 44(1) above as the basic amount of its council tax;

A is the aggregate amount of all special items;

T is the amount determined for item T in section 44(1) above.

(3) The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula—

where—

S is (in each case) the amount of the special item;

TP is (in each case) the aggregate of the amounts which are calculated by the billing authorities to which the authority has power to issue precepts as respects the special item (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the relevant part, and are notified by them to the authority within the prescribed period.

(4) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(5) Regulations prescribing a period for the purposes of item TP in subsection (3) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

(6) Any negative amount given by a calculation under subsection (2) or (3) above shall be assumed to be nil for the purposes of this Chapter.

Modifications etc. (not altering text)

C127 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C128 S. 45 excluded (12.1.2000 subject to transitional provisions Schedule 1, Table 1 of the commencing S.I.) 1999 c. 29, s. 89 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

46 Special items for purposes of section 45. E+W

(1) The items referred to in section 45(1) above are any expenses of the major precepting authority which are its special expenses and were taken into account by it in making the calculation in relation to the year under section 43(2) above.

(2) For the purposes of subsection (1) above—

F93 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) provided a resolution of a county council to the following effect is in force, the expenses of meeting a levy issued to or anticipated by it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses;

F94 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F95 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) For the purposes of section 45(1) above—

F96 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) expenses which are special by virtue of a resolution under subsection (2)(b) above relate to the part of the council’s area in which the levying body carries out functions;

F97 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F98 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F99 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F93 S. 46(2)(a) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.

F94 S. 46(2)(c) omitted (7.1.1997) by virtue of S.I. 1996/3071, art. 2. Sch. para. 4(a)

F95 S. 46(2)(d) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F96 S. 46(3)(a) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4(1), Sch.

F97 S. 46(3)(c) omitted (7.1.1997) by virtue of S.I. 1996/3071, art. 2 Sch. para. 4(b)

F98 S. 46(3)(d) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F99 S. 46(4) repealed (12.1.2000) by 1999 c. 29, ss. 91, 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

Modifications etc. (not altering text)

C129 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

47 Calculation of tax for different valuation bands. E+W

(1) The amount to be stated under section 40(2)(a) above for any financial year in respect of any category of dwellings listed in a particular valuation band shall be calculated by applying the formula—

where—

A is the amount calculated (or last calculated) by the major precepting authority for that year under section 44(1) above or, where section 45 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;

N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;

D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.

[F100 (1A) Where the precepting authority is the Greater London Authority, subsection (1) above shall have effect with the substitution of the following definition for the definition of A—

“A is the amount calculated (or last calculated) by the Greater London Authority for that year under section 88(2) of the Greater London Authority Act 1999 or, where section 89 of that Act applies, the amount calculated (or last calculated) by it for that year under subsection (3) of that section in relation to that category of dwellings; ".]

(2) Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 45 above.

[F101 (3) Where the precepting authority is the Greater London Authority, subsection (2) above shall have effect with the substitution for the reference to section 45 above of a reference to section 89 of the Greater London Authority Act 1999]

Textual Amendments

F100 S. 47(1A) inserted (12.1.2000 subject to transitional provisions in Schedule 1 Table 1, of the commencing S.I.) by 1999 c. 29, s. 92(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F101 S. 47(3) inserted (12.1.2000 subject to transitional provisions in Schedule 1 Table 1 of the commencing S.I.) by 1999 c. 29, s. 92(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

Modifications etc. (not altering text)

C130 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

48 Calculation of amount payable by each billing authority. E+W

(1) This section makes provision for calculating the amount required by section 40(2)(b) above to be stated in a precept as the amount payable by a billing authority for any financial year [F102 ; and—.

(a) subsection (1A) below applies in relation to a precept issued by the Greater London Authority; and

(b) subsections (2) to (6) below apply in relation to a precept issued otherwise than by the Greater London Authority.]

[F103 (1A) Where an amount calculated (or last calculated) for the year under section 88(2) or 89(3) of the Greater London Authority Act 1999 applies to dwellings in the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—

where—

• C is the amount so calculated; and

• T is the amount which, in relation to the billing authority, is determined for item T in section 33(1) above.]

(2) Where an amount calculated (or last calculated) for the year under section 44(1) or 45(2) or (3) above applies to dwellings in the whole of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—

where—

C is the amount so calculated;

T is the amount which, in relation to the billing authority, is determined for item T in section 33(1) above.

(3) Where an amount calculated (or last calculated) for the year under section 44(1) or 45(2) or (3) above applies to dwellings in a part of the billing authority’s area, the amount payable by that authority shall be calculated by applying the formula—

where—

CP is the amount so calculated;

TP is the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.

(4) Where different amounts calculated (or last calculated) for the year under section 45(2) or (3) above apply to dwellings in different parts of the billing authority’s area, the amount payable by that authority shall be the aggregate of the amounts which, in relation to each of the amounts so calculated, are given by the formula—

where—

CP is (in each case) the amount so calculated;

TP is (in each case) the amount which is calculated by the billing authority as its council tax base for the year for the part of its area concerned and is notified by it to the major precepting authority within the prescribed period.

(5) The Secretary of State shall make regulations containing rules for making for any year the calculations required by item TP in subsection (3) or (4) above; and the billing authority shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

(6) Regulations prescribing a period for the purposes of item TP in subsection (3) or (4) above may provide that, in any case where the billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

Textual Amendments

F102 Words in s. 48(1) added (12.1.2000 subject to transitional provisions in Schedule 1, Table 1, of the commencing S.I.) by 1999 c. 29, s. 93(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F103 S. 48(1A) inserted (12.1.2000) by 1999 c. 29, s. 93(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

Modifications etc. (not altering text)

C131 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

49 Substitute calculations. E+W

[F104 (1) A major precepting authority which has made calculations in relation to a financial year in accordance with—

(a) sections 43 to 48 above (originally or by way of substitute),

(b) sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or

(c) sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above (by way of substitute),

may make calculations in substitution in relation to the year in accordance with the relevant provisions.

(1A) For the purposes of subsection (1) above, the relevant provisions are—

(a) in a case falling within paragraph (a), the provisions specified in that paragraph; and

(b) in a case falling within paragraph (b) or (c), the provisions specified in paragraph (c).]

(2) None of the substitute calculations shall have any effect if—

(a) [F105 in the case of a major precepting authority other than the Greater London Authority,]the amount calculated under section 43(4) above, or any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling, would exceed that so calculated in the previous calculations; or

[F106 (aa) in a case where the major precepting authority is the Greater London Authority—

(i) the amount of any component budget requirement calculated under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999,

(ii) the amount calculated under subsection (8) of that section, or

(iii) any amount calculated under section 88(2) or 89(3) of that Act as the basic amount of council tax applicable to any dwelling,

would exceed that so calculated in the previous calculations; or]

(b) the authority fails to comply with subsection (3) [F107 or (3A)]below in making the substitute calculations.

(3) In making substitute calculations under section 44(1) or 45(3) above, the authority must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.

[F108 (3A) In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the authority must use any amount determined in the previous calculations for item P1 or T in section 88(2) of that Act or for item P2 or item TP2 in section 89(4) of that Act.]

(4) For the purposes of subsection (3) above, the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—

(a) it estimates will be payable to it for the year in respect of additional grant; and

(b) was not taken into account by it in making those calculations.

[F109 (4A) For the purposes of subsection (3A) above, the authority may treat any amount determined in the previous calculations—

(a) for item P1 in section 88(2) of the Greater London Authority Act 1999, or

(b) for item P2 in section 89(4) of that Act,

as increased by the relevant portion of any new additional grant.

(4B) For the purposes of subsection (4A) above, “the relevant portion of any new additional grant” means the amount of any additional grant payable to the authority for the year which was not taken into account by the authority in making the previous calculations, but—

(a) in the case of item P1, reduced, as may be prescribed, by such sum as the Secretary of State considers represents the portion of the amount which relates to defraying the special item in whole or in part; and

(b) in the case of item P2, restricted, as may be prescribed, to such sum as the Secretary of State considers represents the portion of the amount which relates to defraying the special item in whole or in part;

and “special item” has the same meaning in this subsection as in sections 88 and 89 of the Greater London Authority Act 1999 (see section 89(2) of that Act).

(4C) In subsection (4B) above, “prescribed” means specified in, or determined in accordance with, either—

(a) the report under section 85 of the M14 Local Government Finance Act 1988 relating to the amount of additional grant in question, or

(b) regulations made by the Secretary of State under section 88(3)(b) of the Greater London Authority Act 1999 (in relation to item P1) or under section 89(5)(b) of that Act (in relation to item P2),

as the Secretary of State may determine for the purposes of paragraph (a) or (b) of that subsection and any particular financial year or years.]

(5) Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 43 to 48 above in making the calculations.

[F110 (6) Subsections (2) and (3A) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.

(7) For the purposes of subsection (6) above, “the appropriate Greater London provisions” means—

(a) in the case of calculations required to be made in accordance with sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, those provisions; and

(b) in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above, those provisions.

(8) Where the major precepting authority is the Greater London Authority, any substitute calculations under this section shall be made in accordance with Schedule 7 to the Greater London Authority Act 1999.]

Textual Amendments

F104 S. 49(1) substituted (3.7.2000 subject to transitional provisions in Schedule 1, Table 2 of the commencing S.I.) by 1999 c. 29, s. 94(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F105 Words in s. 49(2)(a) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F106 S. 49(2)(aa) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F107 Words in s. 49(2)(b) inserted (3.7.2000) by 1999 c. 29, s. 94(3)(c) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F108 S. 49(3A) inserted (3.7.2000) by 1999 c. 29, s. 94(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F109 S. 49(4A)-(4C) inserted (3.7.2000 subject to transitional provisions in Schedule 1, Table 2 of the commencing S.I.) by 1999 c. 29, s. 94(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F110 S. 49(6)(7)(8) inserted (3.7.2000) by 1999 c. 29, s. 94(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Modifications etc. (not altering text)

C132 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Marginal Citations

M14 1988 c. 41.

Calculations by local precepting authorities E+W

50 Calculation of budget requirement. E+W

(1) In relation to each financial year a local precepting authority shall make the calculations required by this section.

(2) The authority must calculate the aggregate of—

(a) the expenditure the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;

(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure; and

(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(3) The authority must calculate the aggregate of—

(a) the sums which it estimates will be payable to it for the year and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of any precept issued by it; and

(b) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a) and (b) of subsection (2) above.

(4) If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

(5) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely, sums—

(i) which will be payable to it for the year; and

(ii) in respect of which amounts will be credited to a revenue account for the year; and

(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

(6) F111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F111 S. 50(6) repealed (27.11.2003 for W. and 1.4.2004 for E.) by Local Government Act 2003 (c. 26), s. 127(2), 128, Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1; S.I. 2003/2938, art. 7

Modifications etc. (not altering text)

C133 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

C134 S. 50(1) excluded (1.4.2009) by The Charter Trustees Regulations 2009 (S.I. 2009/467), regs. 1(1), 12(1) (with reg. 1(2))

51 Substitute calculations. E+W

(1) A local precepting authority which has made calculations in accordance with section 50 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with that section.

(2) None of the substitute calculations shall have any effect if the amount calculated under section 50(4) above would exceed that so calculated in the previous calculations.

(3) Subsection (2) above shall not apply if the previous calculation under subsection (4) of section 50 above has been quashed because of a failure to comply with that section in making the calculation.

Modifications etc. (not altering text)

C135 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Supplemental E+W

52 Information for purposes of Chapter IV. E+W

If the Secretary of State so requires by regulations, a billing authority shall supply prescribed information within a prescribed period to any precepting authority which has power to issue a precept to the billing authority.

Modifications etc. (not altering text)

C136 Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

[F112 CHAPTER IVA E+W LIMITATION OF COUNCIL TAX AND PRECEPTS

Textual Amendments

F112 Chapter 4A (ss. 52A-52Z) inserted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act.) by 1999 c. 27, s. 30(1), Sch. 1 para. 1

Introduction E+W

52A Interpretation. E+W

(1) In this Chapter a reference to an authority is to—

(a) a billing authority, or

(b) a major precepting authority.

(2) Sections 52W and 52X below contain other interpretative provisions for the purposes of this Chapter.

Designation or nomination E+W

52B Power to designate or nominate authorities. E+W

(1) If in the Secretary of State’s opinion the amount calculated by an authority as its budget requirement for a financial year (the year under consideration) is excessive, he may exercise his power to designate or nominate the authority under section 52D below.

(2) The question whether the amount so calculated is excessive must be decided in accordance with a set of principles determined by the Secretary of State.

(3) A set of principles—

(a) may contain one principle or two or more principles;

(b) must constitute or include a comparison falling within subsection (4) below or comparisons each of which falls within subsection (4).

(4) A comparison falls within this subsection if—

(a) it is between the amount calculated by the authority as its budget requirement for the year under consideration and the amount calculated by it as its budget requirement for a financial year falling before the year under consideration;

(b) the earlier financial year in the comparison does not fall before that beginning with 1st April 1998.

(5) If for the purposes of this section the Secretary of State determines categories of authorities for the year under consideration—

(a) any principles determined for the year must be such that the same set is determined for all authorities (if more than one) falling within the same category;

(b) as regards an authority which does not fall within any of the categories, the Secretary of State may not exercise his power to designate or nominate the authority under section 52D below by reference to the excessiveness of its budget requirement for the year.

(6) If he does not determine such categories, any principles determined for the year under consideration must be such that the same set is determined for all authorities.

(7) In determining categories of authorities for the year under consideration the Secretary of State shall take into account any information he thinks is relevant.

(8) In applying this section the Secretary of State shall ignore any calculation for which another has been substituted at the time designation or nomination is proposed.

52C Alternative notional amounts. E+W

(1) The Secretary of State may make a report specifying in relation to—

(a) any year under consideration (within the meaning of section 52B above), and

(b) any authority,

an amount which in his opinion should be used as the basis of any comparison in applying that section in place of the amount calculated by the authority as its budget requirement for a financial year falling before the year under consideration.

(2) References in this section to the alternative notional amount are to the amount so specified.

(3) A report under this section—

(a) may relate to two or more authorities;

(b) may be amended by a subsequent report under this section;

(c) shall contain such explanation as the Secretary of State thinks desirable of the calculation by him of the alternative notional amount;

(d) shall be laid before the House of Commons.

(4) If a report under this section is approved by resolution of the House of Commons section 52B above shall have effect, as regards the year under consideration and any authority to which the report relates, as if the reference in subsection (4) to the amount calculated by the authority as its budget requirement for a financial year falling before the year under consideration were to the alternative notional amount for the year so falling.

52D Designation or nomination. E+W

(1) This section applies if in the Secretary of State’s opinion (reached after applying section 52B above) the amount calculated by an authority as its budget requirement for the year under consideration is excessive.

(2) In such a case he may—

(a) designate the authority as regards the year under consideration, or

(b) nominate the authority.

(3) The Secretary of State may proceed under different paragraphs of subsection (2) above in relation to different authorities.

Designation for year under consideration E+W

52E Designation. E+W

(1) This section applies if the Secretary of State designates an authority under section 52D(2)(a) above as regards the year under consideration.

(2) He shall notify the authority in writing of—

(a) the designation;

(b) the set of principles determined for the authority under section 52B above;

(c) the category in which the authority falls (if he determines categories under section 52B above);

(d) the amount which he proposes should be the maximum for the amount calculated by the authority as its budget requirement for the year;

(e) the target amount for the year, that is, the maximum amount which he proposes the authority could calculate as its budget requirement for the year without the amount calculated being excessive;

(f) the financial year as regards which he expects the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year).

(3) A designation under section 52D(2)(a) above—

(a) is invalid unless subsection (2) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(4) If—

(a) an authority has been designated under section 52D(2)(a) above, and

(b) after the designation is made the authority makes substitute calculations in relation to the year,

the substitute calculations shall be invalid unless they are made in accordance with section 52I or 52J below (as the case may be).

(5) Before the end of the period of 21 days beginning with the day it receives a notification under this section, an authority may inform the Secretary of State by notice in writing that—

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (2)(d) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (2)(d) above.

52F Challenge of maximum amount. E+W

(1) This section applies if an authority designated under section 52D(2)(a) above informs the Secretary of State by notice in writing under section 52E(5)(a) above.

(2) After considering any information falling within subsection (3) below the Secretary of State shall either—

(a) proceed under subsection (4) below (in which case subsections (5) to (10) below shall also apply), or

(b) proceed under subsection (11) below.

(3) Information falling within this subsection is—

(a) information which is supplied by the authority and is of a kind and provided in a form specified by the Secretary of State for the purposes of this section;

(b) any other information he thinks is relevant.

(4) If he proceeds under this subsection the Secretary of State—

(a) shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed;

(b) may alter the target amount for the year.

(5) The following paragraphs apply for the purposes of subsection (4) above—

(a) the amount stated under subsection (4)(a) above may not exceed the amount already calculated by the authority as its budget requirement for the year unless in the Secretary of State’s opinion the authority failed to comply with section 32 or 43 above (as the case may be) in making the calculation;

(b) subject to paragraph (a) above, the amount stated under subsection (4)(a) above may be the same as, or greater or smaller than, that stated in the notice under section 52E(2)(d) above;

(c) the Secretary of State may alter the target amount for the year under subsection (4)(b) above only if the amount stated under subsection (4)(a) above is greater or smaller than that stated in the notice under section 52E(2)(d) above.

(6) In the application of subsection (5)(a) above in relation to the Greater London Authority—

(a) for the reference to section 43 above there shall be substituted a reference to sections [F113 85 and 86] of the Greater London Authority Act 1999, and

(b) at the end there shall be added the words “or he has issued a direction for the year under section [F114 95] of the Greater London Authority Act 1999".

(7) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the House of Commons;

(b) may relate to two or more authorities.

(8) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating—

(a) the amount stated in the case of the authority concerned in the order;

(b) the altered target amount for the year (if he alters it in the case of the authority concerned).

(9) When he serves a notice under subsection (8) above on a precepting authority the Secretary of State shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

(10) In applying subsection (5)(a) above the Secretary of State shall ignore any calculation for which another has been substituted at the time of designation.

(11) If the Secretary of State proceeds under this subsection he shall—

(a) cancel the designation of the authority under section 52D(2)(a) above as regards the year and notify the authority in writing of the cancellation, and

(b) nominate the authority under section 52D(2)(b) above;

and in such a case the designation under section 52D(2)(a) above and the notification under section 52E above shall be treated as not having been made.

Textual Amendments

F113 Words in s. 52F(6)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 2(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F114 Word in s. 52F(6)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 2(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

52G Acceptance of maximum amount. E+W

(1) This section applies if an authority designated under section 52D(2)(a) above informs the Secretary of State by notice in writing under section 52E(5)(b) above.

(2) As soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the amount calculated by it as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52E(2)(d) above.

(3) When he serves a notice under subsection (2) above on a precepting authority the Secretary of State shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

52H No challenge or acceptance. E+W

(1) This section applies if the period mentioned in section 52E(5) above ends without an authority designated under section 52D(2)(a) above informing the Secretary of State by notice in writing under paragraph (a) or (b) of section 52E(5).

(2) As soon as is reasonably practicable after the period ends the Secretary of State shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52E(2)(d) above.

(3) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the House of Commons;

(b) may relate to two or more authorities.

(4) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority concerned in the order.

(5) When he serves a notice under subsection (4) above on a precepting authority the Secretary of State shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

52I Duty of designated billing authority. E+W

(1) If a billing authority receives a notice under section 52F(8), 52G(2) or 52H(4) above it shall make substitute calculations in relation to the year in accordance with sections 32 to 36 above, ignoring section 32(10) above for this purpose.

(2) The substitute calculations shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

(3) Subsection (2)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(4) In making substitute calculations under section 33(1) or 34(3) above the authority must use any amount determined in the previous calculations for item P or T in section 33(1) or item TP in section 34(3).

(5) For the purposes of subsection (4) above the authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its general fund in respect of additional grant, and

(b) was not taken into account by it in making those calculations.

(6) References in this section to the amount stated in the notice are, in the case of a notice under section 52F(8) above, to the amount stated under section 52F(8)(a).

Modifications etc. (not altering text)

C137 S. 52I modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 6

52J Duty of designated precepting authority. E+W

(1) If a major precepting authority receives a notice under section 52F(8), 52G(2) or 52H(4) above it shall make substitute calculations in relation to the year in accordance with—

(a) sections [F115 85, 86 and 88 to 90 of and Schedule 7] to the Greater London Authority Act 1999 and sections 47 and 48 above (where the authority is the Greater London Authority), or

(b) sections 43 to 48 above (in any other case).

(2) The substitute calculations shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

(3) In the application of subsection (2)(b) above in relation to the Greater London Authority—

(a) for the reference to section 44(1) above there shall be substituted a reference to section [F116 88(2)] of the Greater London Authority Act 1999, and

(b) for the reference to section 45(2) or (3) above there shall be substituted a reference to section [F117 89(3)] of that Act.

(4) Subsection (2)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(5) In making substitute calculations under section 44(1) or 45(3) above the authority must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.

(6) In making substitute calculations under section [F118 88(2)] or [F119 89(3)]of the Greater London Authority Act 1999 the authority must use any amount determined in the previous calculations for item P1 or T in section [F118 88(2)] of that Act or for item P2 or item TP2 in section [F120 89(4)] of that Act.

(7) For the purposes of subsection (5) above the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—

(a) it estimates will be payable to it for the year in respect of additional grant, and

(b) was not taken into account by it in making those calculations.

(8) For the purposes of subsection (6) above the authority may treat any amount determined in the previous calculations—

(a) for item P1 in section [F121 88(2)] of the Greater London Authority Act 1999, or

(b) for item P2 in section [F122 89(4)] of that Act,

as increased by the relevant portion of any new additional grant.

(9) For the purposes of subsection (8) above, “the relevant portion of any new additional grant” means the amount of any additional grant payable to the authority for the year which was not taken into account by the authority in making the previous calculations, but—

(a) in the case of item P1, reduced, as may be prescribed, by such sum as the Secretary of State considers represents the portion of the amount which relates to defraying the special item in whole or in part, and

(b) in the case of item P2, restricted, as may be prescribed, to such sum as the Secretary of State considers represents the portion of the amount which relates to defraying the special item in whole or in part;

and “special item” has the same meaning in this subsection as in sections [F123 88 and 89]of the Greater London Authority Act 1999 (see section [F124 89(2)] of that Act).

(10) In subsection (9) above, “prescribed” means specified in, or determined in accordance with, either—

(a) the report under section 85 [F125 (in relation to England) or section 86A (in relation to Wales)] of the Local Government Finance Act 1988 relating to the amount of additional grant in question, or

(b) regulations made by the Secretary of State under section [F126 88(3)(b)] of the Greater London Authority Act 1999 (in relation to item P1) or under section [F127 89(5)(b)]of that Act (in relation to item P2),

as the Secretary of State may determine for the purposes of paragraph (a) or (b) of subsection (9) and any particular financial year or years.

(11) References in this section to the amount stated in the notice are, in the case of a notice under section 52F(8) above, to the amount stated under section 52F(8)(a).

Textual Amendments

F115 Words in s. 52J(1)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F116 Word in s. 52J(3)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(3)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F117 Word in s. 52J(3)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(3)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F118 Words in s. 52J(6) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(4)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F119 Word in s. 52J(6) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(4)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F120 Word in s. 52J(6) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(4)(c) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F121 Word in s. 52J(8)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(5)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F122 Word in s. 52J(8)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(5)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F123 Words in s. 52J(9) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(6)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F124 Word in s. 52J(9) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(6)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F125 Words in s. 52J(10)(a) inserted (2.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), arts. 1(2)(3), 3, Sch. 1 para. 42

F126 Word in s. 52J(10)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(7)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F127 Word in s. 52J(10)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 3(7)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

52K Failure to substitute. E+W

(1) This section applies if an authority which has received a notice under section 52F(8), 52G(2) or 52H(4) above fails to comply with section 52I or 52J above (as the case may be) before the end of—

(a) the period of 35 days beginning with the day on which the authority receives the notice (where it is the Greater London Authority), or

(b) the period of 21 days beginning with the day on which the authority receives the notice (in any other case).

(2) In the case of a billing authority, it shall have no power during the period of restriction to transfer any amount from its collection fund to its general fund and sections 97 and 98 of the 1988 Act (transfers between funds) shall have effect accordingly.

(3) In the case of a major precepting authority, any authority to which it has power to issue a precept shall have no power during the period of restriction to pay anything in respect of a precept issued by it for the year.

(4) For the purposes of this section the period of restriction is the period which—

(a) begins at the end of the period mentioned in subsection (1) above, and

(b) ends at the time (if any) when the authority complies with section 52I or 52J above.

Nomination E+W

52L Nomination. E+W

(1) This section applies if the Secretary of State nominates an authority under section 52D(2)(b) above.

(2) He shall notify the authority in writing of—

(a) the nomination;

(b) the set of principles determined for the authority under section 52B above;

(c) the category in which the authority falls (if he determines categories under section 52B above);

(d) the amount which he would have proposed as the target amount for the year under consideration if he had designated the authority as regards that year under section 52D(2)(a) above.

(3) A nomination under section 52D(2)(b) above —

(a) is invalid unless subsection (2) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(4) After nominating all the authorities he intends to nominate the Secretary of State—

(a) shall decide, in the case of each authority nominated, whether to proceed under section 52M or under section 52N below in relation to it;

(b) may decide to proceed under different sections in relation to different authorities.

52M Designation after nomination. E+W

(1) This section applies if the Secretary of State—

(a) nominates an authority under section 52D(2)(b) above, and

(b) decides to proceed under this section in relation to the authority.

(2) He shall—

(a) designate the authority as regards the financial year immediately following the year under consideration;

(b) determine an amount which he proposes should be the maximum for the amount calculated by the authority as its budget requirement for the year as regards which the designation is made;

(c) determine the target amount for the year as regards which the designation is made, that is, the maximum amount which he proposes the authority could calculate as its budget requirement for the year without the amount calculated being excessive.

(3) In making the determinations under subsection (2) above he shall take into account—

(a) the amount which he would have proposed as the target amount for the year under consideration if he had designated the authority as regards that year under section 52D(2)(a) above, and

(b) any information he thinks is relevant.

(4) He shall notify the authority in writing of—

(a) the designation;

(b) the amount determined under subsection (2)(b) above;

(c) the target amount determined under subsection (2)(c) above;

(d) any information taken into account under subsection (3)(b) above;

(e) the financial year as regards which he expects the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year);

(f) the period within which the authority may inform the Secretary of State that it challenges or accepts the amount stated under paragraph (b) above.

(5) A designation under this section—

(a) is invalid unless subsection (4) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(6) If an authority has been designated under this section as regards a financial year the Secretary of State may not designate it under section 52D(2)(a) above as regards that year.

(7) If—

(a) an authority has been designated under this section as regards a financial year, and

(b) after the designation is made the authority makes calculations or substitute calculations in relation to the year,

the calculations (or substitute calculations) shall be invalid unless they are made in accordance with section 52T or 52U below (as the case may be).

(8) Before the end of the period notified under subsection (4)(f) above an authority may inform the Secretary of State by notice in writing that—

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (4)(b) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (4)(b) above.

(9) The period notified under subsection (4)(f) above must be a period of at least 21 days beginning with the day the authority receives the notification under subsection (4) above.

52N No designation after nomination. E+W

(1) This section applies if the Secretary of State—

(a) nominates an authority under section 52D(2)(b) above, and

(b) decides to proceed under this section in relation to the authority.

(2) He shall determine an amount which he proposes should be the notional amount calculated by the authority as its budget requirement for the year under consideration.

(3) In making the determination he shall take into account—

(a) the amount which he would have proposed as the maximum for the amount calculated by the authority as its budget requirement for the year under consideration if he had designated it as regards that year under section 52D(2)(a) above, and

(b) any information he thinks is relevant.

(4) He shall notify the authority in writing of—

(a) the amount determined under subsection (2) above;

(b) the amount mentioned in subsection (3)(a) above;

(c) any information taken into account under subsection (3)(b) above.

(5) Before the end of the period of 21 days beginning with the day it receives a notification under subsection (4) above an authority may inform the Secretary of State by notice in writing that, for reasons stated in the notice, it believes the notional amount stated under subsection (4)(a) above should be such as the authority states in its notice.

(6) After the end of the period mentioned in subsection (5) above the Secretary of State—

(a) shall, if he receives a notice under subsection (5) above, reconsider his determination under subsection (2) above (taking the notice into account);

(b) shall notify the authority in writing of the amount which is to be the notional amount calculated by the authority as its budget requirement for the year under consideration.

(7) A notification under subsection (6) above shall be treated as made at the beginning of the day on which the authority receives it.

(8) In applying this Chapter at any time after a notification is made under subsection (6) above of the amount which is to be the notional amount calculated by the authority as its budget requirement for a financial year, the amount calculated by the authority as its budget requirement for that year shall be taken to be the notional amount notified.

Designation after previous designation E+W

52P Designation after previous designation. E+W

(1) This section applies if—

(a) the Secretary of State designates an authority as regards a year under section 52D(2)(a) above or section 52M above or this section, and

(b) the amount calculated by the authority as its budget requirement for the year exceeds the target amount for the year.

(2) He may designate the authority as regards the financial year immediately following the year mentioned in subsection (1) above, and if he does so he shall—

(a) determine an amount which he proposes should be the maximum for the amount calculated by the authority as its budget requirement for the year as regards which the designation is made;

(b) determine the target amount for the year as regards which the designation is made, that is, the maximum amount which he proposes the authority could calculate as its budget requirement for the year without the amount calculated being excessive.

(3) In making the determinations under subsection (2) above he shall take into account—

(a) the amount calculated by the authority as its budget requirement for the year mentioned in subsection (1) above,

(b) the target amount for that year, and

(c) any information he thinks is relevant.

(4) He shall notify the authority in writing of—

(a) the designation;

(b) the amount determined under subsection (2)(a) above;

(c) the target amount determined under subsection (2)(b) above;

(d) any information taken into account under subsection (3)(c) above;

(e) the financial year as regards which he expects the amount calculated by the authority as its budget requirement for that year to be equal to or less than the target amount for that year (assuming one to be determined for that year);

(f) the period within which the authority may inform the Secretary of State that it challenges or accepts the amount stated under paragraph (b) above.

(5) A designation under this section—

(a) is invalid unless subsection (4) above is complied with;

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(6) If an authority has been designated under this section as regards a financial year the Secretary of State may not designate it under section 52D(2)(a) above as regards that year.

(7) If—

(a) an authority has been designated under this section as regards a financial year, and

(b) after the designation is made the authority makes calculations or substitute calculations in relation to the year,

the calculations (or substitute calculations) shall be invalid unless they are made in accordance with section 52T or 52U below (as the case may be).

(8) Before the end of the period notified under subsection (4)(f) above an authority may inform the Secretary of State by notice in writing that—

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (4)(b) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (4)(b) above.

(9) The period notified under subsection (4)(f) above must be a period of at least 21 days beginning with the day the authority receives the notification under subsection (4) above.

(10) In applying subsections (1)(b) and (3)(a) above the Secretary of State shall ignore any calculation for which another has been substituted at the time designation is proposed.

(11) References in this section to the target amount for the year mentioned in subsection (1) above are to the amount stated (or last stated) as the target amount for the year under section 52E or 52F, or under section 52M or 52Q, or under this section or section 52Q, as the case may be.

Position after designation under section 52M or 52P E+W

52Q Challenge of maximum amount. E+W

(1) This section applies if—

(a) an authority designated under section 52M above informs the Secretary of State by notice in writing under subsection (8)(a) of that section, or

(b) an authority designated under section 52P above informs the Secretary of State by notice in writing under subsection (8)(a) of that section.

(2) After considering any information falling within subsection (3) below the Secretary of State—

(a) shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed;

(b) may alter the target amount for the year.

(3) Information falling within this subsection is—

(a) information which is supplied by the authority and is of a kind and provided in a form specified by the Secretary of State for the purposes of this section;

(b) any other information he thinks is relevant.

(4) The following paragraphs apply for the purposes of subsection (2) above—

(a) if the authority has already calculated an amount as its budget requirement for the year, the amount stated under subsection (2)(a) above may not exceed the amount already calculated unless in the Secretary of State’s opinion the authority failed to comply with section 32 or 43 above (as the case may be) in making the calculation;

(b) subject to paragraph (a) above, the amount stated under subsection (2)(a) above may be the same as, or greater or smaller than, that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be);

(c) the Secretary of State may alter the target amount for the year under subsection (2)(b) above only if the amount stated under subsection (2)(a) above is greater or smaller than that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be).

(5) In the application of subsection (4)(a) above in relation to the Greater London Authority—

(a) for the reference to section 43 above there shall be substituted a reference to sections [F128 85 and 86]of the Greater London Authority Act 1999, and

(b) at the end there shall be added the words “or he has issued a direction for the year under section [F129 95] of the Greater London Authority Act 1999".

(6) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the House of Commons;

(b) may relate to two or more authorities.

(7) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating—

(a) the amount stated in the case of the authority concerned in the order;

(b) the altered target amount for the year (if he alters it in the case of the authority concerned).

(8) When he serves a notice under subsection (7) above on a precepting authority the Secretary of State shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

(9) In applying subsection (4)(a) above the Secretary of State shall ignore any calculation for which another has been substituted at the time of designation.

Textual Amendments

F128 Words in s. 52Q(5)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 4(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F129 Word in s. 52Q(5)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 4(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

52R Acceptance of maximum amount. E+W

(1) This section applies if—

(a) an authority designated under section 52M above informs the Secretary of State by notice in writing under subsection (8)(b) of that section, or

(b) an authority designated under section 52P above informs the Secretary of State by notice in writing under subsection (8)(b) of that section.

(2) As soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the amount calculated by it as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be).

(3) When he serves a notice under subsection (2) above on a precepting authority the Secretary of State shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

52S No challenge or acceptance. E+W

(1) This section applies if—

(a) the period mentioned in section 52M(8) above ends without an authority designated under section 52M above informing the Secretary of State by notice in writing under paragraph (a) or (b) of section 52M(8), or

(b) the period mentioned in section 52P(8) above ends without an authority designated under section 52P above informing the Secretary of State by notice in writing under paragraph (a) or (b) of section 52P(8).

(2) As soon as is reasonably practicable after the period ends the Secretary of State shall make an order stating the amount which the amount calculated by the authority as its budget requirement for the year is not to exceed; and the amount stated shall be that stated in the notice under section 52M(4)(b) or 52P(4)(b) above (as the case may be).

(3) An order under this section—

(a) shall not be made unless a draft of it has been laid before and approved by resolution of the House of Commons;

(b) may relate to two or more authorities.

(4) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority concerned in the order.

(5) When he serves a notice under subsection (4) above on a precepting authority the Secretary of State shall also serve a copy of it on each billing authority to which the precepting authority has power to issue a precept.

52T Duty of designated billing authority. E+W

(1) This section applies if a billing authority receives a notice under section 52Q(7), 52R(2) or 52S(4) above.

(2) If it has not made calculations in relation to the year in accordance with sections 32 to 36 above, in making such calculations it shall secure that the amount calculated by it as its budget requirement for the year does not exceed that stated in the notice.

(3) If it—

(a) has made calculations in relation to the year in accordance with sections 32 to 36 above, or

(b) has made substitute calculations in relation to the year in accordance with section 37 above,

it shall make substitute calculations in relation to the year in accordance with sections 32 to 36 above, ignoring section 32(10) above for this purpose.

(4) The substitute calculations shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 33(1) or 34(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

(5) Subsection (4)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(6) In making substitute calculations under section 33(1) or 34(3) above the authority must use any amount determined in the previous calculations for item P or T in section 33(1) or item TP in section 34(3).

(7) For the purposes of subsection (6) above the authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

(a) it estimates will be payable for the year into its general fund in respect of additional grant, and

(b) was not taken into account by it in making those calculations.

(8) References in this section to the amount stated in the notice are, in the case of a notice under section 52Q(7) above, to the amount stated under section 52Q(7)(a).

Modifications etc. (not altering text)

C138 S. 52T modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 7

52U Duty of designated precepting authority. E+W

(1) This section applies if a major precepting authority receives a notice under section 52Q(7), 52R(2) or 52S(4) above.

(2) If it has not made calculations in relation to the year in accordance with—

(a) sections [F130 85 to 90] of the Greater London Authority Act 1999 and sections 47 and 48 above (where the authority is the Greater London Authority), or

(b) sections 43 to 48 above (in any other case),

in making such calculations it shall secure that the amount calculated by it as its budget requirement for the year does not exceed that stated in the notice.

(3) Where the authority is the Greater London Authority and—

(a) it has made calculations in relation to the year in accordance with sections [F131 85 to 90] of the Greater London Authority Act 1999 and sections 47 and 48 above, or

(b) it has made substitute calculations in relation to the year in accordance with sections [F132 85, 86 and 88 to 90 of and Schedule 7] to the Greater London Authority Act 1999 and sections 47 and 48 above,

it shall make substitute calculations in relation to the year in accordance with the provisions mentioned in paragraph (b) above.

(4) Where the authority is not the Greater London Authority and it has made—

(a) calculations in accordance with sections 43 to 48 above, or

(b) substitute calculations in accordance with section 49 above,

in relation to the year, it shall make substitute calculations in relation to the year in accordance with sections 43 to 48.

(5) The substitute calculations required by subsection (3) or (4) shall be made so as to secure—

(a) that the amount calculated by the authority as its budget requirement for the year does not exceed that stated in the notice, and

(b) that any amount calculated under section 44(1) or 45(2) or (3) above as the basic amount of council tax applicable to any dwelling does not exceed that so calculated in the previous calculations.

(6) In the application of subsection (5)(b) above in relation to the Greater London Authority—

(a) for the reference to section 44(1) above there shall be substituted a reference to section [F133 88(2)] of the Greater London Authority Act 1999, and

(b) for the reference to section 45(2) or (3) above there shall be substituted a reference to section [F134 89(3)] of that Act.

(7) Subsection (5)(b) above does not apply in a case where the amount stated in the notice exceeds that already calculated by the authority as its budget requirement for the year.

(8) In making substitute calculations under section 44(1) or 45(3) above the authority must use any amount determined in the previous calculations for item P or T in section 44(1) above or item TP in section 45(3) above.

(9) In making substitute calculations under section [F135 88(2)] or [F136 89(3)] of the Greater London Authority Act 1999 the authority must use any amount determined in the previous calculations for item P1 or T in section [F135 88(2)] of that Act or for item P2 or item TP2 in section [F137 89(4)] of that Act.

(10) For the purposes of subsection (8) above the authority may treat any amount determined in the previous calculations for item P in section 44(1) above as increased by the amount of any sum which—

(a) it estimates will be payable to it for the year in respect of additional grant, and

(b) was not taken into account by it in making those calculations.

(11) For the purposes of subsection (9) above the authority may treat any amount determined in the previous calculations—

(a) for item P1 in section [F138 88(2)] of the Greater London Authority Act 1999, or

(b) for item P2 in section [F139 89(4)] of that Act,

as increased by the relevant portion of any new additional grant.

(12) For the purposes of subsection (11) above, “the relevant portion of any new additional grant” means the amount of any additional grant payable to the authority for the year which was not taken into account by the authority in making the previous calculations, but—

(a) in the case of item P1, reduced, as may be prescribed, by such sum as the Secretary of State considers represents the portion of the amount which relates to defraying the special item in whole or in part, and

(b) in the case of item P2, restricted, as may be prescribed, to such sum as the Secretary of State considers represents the portion of the amount which relates to defraying the special item in whole or in part;

and “special item” has the same meaning in this subsection as in sections [F140 88 and 89] of the Greater London Authority Act 1999 (see section [F141 89(2)] of that Act).

(13) In subsection (12) above, “prescribed” means specified in, or determined in accordance with, either—

(a) the report under section 85 [F142 (in relation to England) or section 86A (in relation to Wales)] of the Local Government Finance Act 1988 relating to the amount of additional grant in question, or

(b) regulations made by the Secretary of State under section [F143 88(3)(b)] of the Greater London Authority Act 1999 (in relation to item P1) or under section [F144 89(5)(b)] of that Act (in relation to item P2),

as the Secretary of State may determine for the purposes of paragraph (a) or (b) of subsection (12) and any particular financial year or years.

(14) References in this section to the amount stated in the notice are, in the case of a notice under section 52Q(7) above, to the amount stated under section 52Q(7)(a).

Textual Amendments

F130 Words in s. 52U(2)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F131 Words in s. 52U(3)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F132 Words in s. 52U(3)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F133 Word in s. 52U(6)(a) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(4)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F134 Word in s. 52U(6)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(4)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F135 Words in s. 52U(9) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(5)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F136 Word in s. 52U(9) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(5)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F137 Word in s. 52U(9) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(5)(c) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

F138 Word in s. 52U(11) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(6)(a) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

F139 Word in s. 52U(11) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(6)(b) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

F140 Words in s. 52U(12) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(7)(a) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

F141 Word in s. 52U(12) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(7)(b) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

F142 Words in s. 52U(13)(a) inserted (2.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), arts. 1(2)(3), 3, Sch. 1 para. 43

F143 Word in s. 52U(13)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(8)(a) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

F144 Word in s. 52U(13)(b) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 5(8)(b) (with Sch. 12 para. 9(2)); S.I. 1999/3434, art. 4

52V Failure to make or substitute calculations. E+W

(1) This section applies if an authority which has received a notice under section 52Q(7), 52R(2) or 52S(4) above fails before the relevant date to make calculations or substitute calculations which comply with section 52T or 52U above (as the case may be).

(2) The relevant date is the following date falling in the financial year immediately preceding that as regards which the authority is designated—

(a) 11th March, in the case of a billing authority;

(b) 1st March, in the case of a major precepting authority.

(3) In the case of a billing authority, it shall have no power during the period of restriction to transfer any amount from its collection fund to its general fund and sections 97 and 98 of the 1988 Act (transfers between funds) shall have effect accordingly.

(4) In the case of a major precepting authority, any authority to which it has power to issue a precept shall have no power during the period of restriction to pay anything in respect of a precept issued by it for the financial year as regards which the designation concerned was made.

(5) For the purposes of this section the period of restriction is the period which—

(a) begins with the relevant date, and

(b) ends at the time (if any) when the authority makes calculations or substitute calculations which comply with section 52T or 52U above.

Supplemental E+W

52W Meaning of budget requirement. E+W

(1) Any reference in this Chapter to the amount calculated (or already calculated) by a major precepting authority other than the Greater London Authority as its budget requirement for a financial year is a reference to the amount calculated by it in relation to the year under section 43(4) above.

(2) Any reference in this Chapter to the amount calculated (or already calculated) by the Greater London Authority as its budget requirement for a financial year is a reference to the amount calculated by it in relation to the year under section [F145 85(8)] of the Greater London Authority Act 1999.

(3) Any reference in this Chapter to the amount calculated (or already calculated) by a billing authority as its budget requirement for a financial year is a reference to the amount calculated by it in relation to the year under section 32(4) above; but this is subject to section 52X below.

Textual Amendments

F145 Word in s. 52W(2) substituted (3.7.2000) by 1999 c. 29, s. 136(2), Sch. 9 para. 6 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

52X Calculations to be net of precepts. E+W

(1) The amount referred to in section 52W(3) above shall be taken to be the amount calculated as there mentioned less the aggregate amount for the year of any precepts which were (or could be) taken into account by the authority in making the calculation under section 32(2) above and which were (or could be)—

(a) issued to it by local precepting authorities, or

(b) anticipated by it in pursuance of regulations under section 41 above.

(2) Subsection (3) below applies where this Chapter refers to any of the following—

(a) the amount which the Secretary of State proposes should be the maximum for the amount calculated by a billing authority as its budget requirement for a financial year;

(b) the maximum amount which he proposes a billing authority could calculate as its budget requirement for a financial year without the amount calculated being excessive;

(c) the amount which the amount calculated by a billing authority as its budget requirement for a financial year is not to exceed;

(d) an amount which he proposes should be, or an amount which is to be, the notional amount calculated by a billing authority as its budget requirement for a financial year;

(e) the financial year as regards which he expects the amount calculated by a billing authority as its budget requirement for that year to be equal to or less than the target amount for that year.

(3) In such a case—

(a) a reference to the amount calculated is to the amount calculated without taking account of any precept which could be issued to the authority by a local precepting authority;

(b) a reference to the amount which an authority could calculate is to the amount which it could calculate without taking account of any such precept;

(c) a reference to the target amount is to the target amount calculated without taking account of any such precept.

(4) Subsection (1) above shall have effect subject to subsections (2) and (3) above.

(5) Subsection (1) above shall not apply for the purpose of construing section 52Y(1) below.

(6) The Secretary of State may by order provide that any of the provisions of subsections (1) to (3) above shall not apply for such purposes as are specified in the order.

(7) A statutory instrument containing such an order shall be subject to annulment in pursuance of a resolution of the House of Commons.

Modifications etc. (not altering text)

C139 S. 52X(1) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 6

C140 S. 52X(1) modified (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(c)

C141 S. 52X(1)(b) modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(3)(b) (with reg. 1(2))

52Y Information for purposes of Chapter IVA. E+W

(1) An authority shall notify the Secretary of State in writing of any amount calculated by it as its budget requirement for a financial year, whether originally or by way of substitute.

(2) A billing authority shall also notify the Secretary of State in writing of the aggregate amount for any financial year of any precepts which were taken into account by it in making a calculation in relation to the year under section 32(2) above and which were—

(a) issued to it by local precepting authorities, or

(b) anticipated by it in pursuance of regulations under section 41 above.

(3) A notification under subsection (1) or (2) above must be given before the end of the period of seven days beginning with the day on which the calculation was made.

(4) The Secretary of State may serve on an authority a notice requiring it to supply to him such other information as is specified in the notice and required by him for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Chapter.

(5) The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(6) An authority may be required under subsection (4) above to supply information at the same time as it gives a notification under subsection (1) or (2) above or at some other time.

(7) If an authority fails to comply with subsection (1) or (2) above, or with subsection (5) above, the Secretary of State may decide whether to exercise his powers, and how to perform his functions, under this Chapter on the basis of such assumptions and estimates as he thinks fit.

(8) In deciding whether to exercise his powers, and how to perform his functions, under this Chapter the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

Modifications etc. (not altering text)

C142 S. 52Y(2) modified (E.) (8.4.2008) by Local Government Finance (New Parishes) (England) Regulations 2008 (S.I. 2008/626), regs. 1(1), 6

C143 S. 52Y(2) modified (29.1.2009) by Local Government (Structural Changes) (Further Financial Provisions and Amendment) Regulations 2009 (S.I. 2009/5), regs. 1(1), 6(3)(b) (with reg. 1(2))

C144 S. 52Y(2) modified (1.4.2011) by The Pembrokeshire (Communities) Order 2011 (S.I. 2011/683), arts. 1(3), 21(3)(c)

[F146 52Z Separate administration in England and Wales. E+W

(1) This Chapter shall apply separately to England and to Wales.

(2) In its application to Wales, this Chapter shall have effect with the following modifications—

(a) for each reference to the Secretary of State there shall be substituted a reference to the Welsh Ministers;

(b) for each reference to the House of Commons there shall be substituted a reference to the National Assembly for Wales;

(c) sections 52K(2) and 52V(3) shall be omitted; and

(d) in sections 52I(5)(a) and 52T(7)(a), for “general fund” there shall be substituted “ council fund ”.]]

Textual Amendments

F146 S. 52Z substituted (2.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), arts. 1(2)(3), 3, Sch. 1 para. 44

F147 Chapter V E+W

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

Textual Amendments

F147 Pt. I Ch. V (ss. 53-64) repealed (27.7.1999 with application in relation to the limitation of council tax and precepts as regards the financial year beginning with 1.4.2000 and subsequent financial years) by 1999 c. 27, ss. 30, 34, Sch. 1 para. 5, Sch. 2(2); and s. 54(4) in so far as still in force is expressed to be modified (W.) (2.5.2002) by S.I. 2002/1129, arts. 1(2)(3), 5(3)(c)(6) and (W.) (1.4.2008) by S.I. 2008/584, arts. 1(2)(3), 20(3)(c)(6)

Chapter VI E+W Miscellaneous and Supplemental

65 Duty to consult ratepayers. E+W

(1) A relevant authority shall consult under this section persons or bodies appearing to it to be representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area.

(2) Consultations must be made as to each financial year, and must be about the authority’s proposals for expenditure (including capital expenditure) in that financial year; and the Secretary of State may by regulations prescribe matters which are to be treated as expenditure for this purpose.

(3) In this section “relevant authority” means a billing authority or a major precepting authority F148 . . ..

(4) The duty to consult as to a financial year shall be performed—

(a) where the authority is a billing authority, before it makes calculations (otherwise than by way of substitute) in relation to the financial year under section 32 above;

(b) where the authority is a precepting authority, before it issues the first precept to be issued by it for the financial year.

(5) In performing the duty to consult, an authority shall have regard to any guidance issued by the Secretary of State concerning—

(a) persons or bodies to be regarded for the purposes of this section as representative of persons subject to non-domestic rates under sections 43 and 45 of the 1988 Act as regards hereditaments situated in the authority’s area; and

(b) the timing and manner of consultations under this section.

(6) An authority shall make available to persons or bodies it proposes to consult under this section such information as may be prescribed and is in its possession or control; and it shall do so in such form and manner, and at such time, as may be prescribed.

Textual Amendments

F148 Words in s. 65(3) repealed (1.1.2001) by 1999 c. 29, s. 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 2000/3379, art. 2 (with art. 3)

Modifications etc. (not altering text)

C145 S. 65 amended (28.11.1994) by S.I. 1994/2825, reg. 50

C146 S. 65 modified (12.1.2000temp.from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 4

66 Judicial review. E+W

(1) The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.

(2) The matters are—

(a) the specification of a class of “exempt dwelling" in an order of the Secretary of State under section 4(2) above;

(b) a determination made under section 8(2) [F149 , 11A] or [F150 12] above;

(c) a calculation made in accordance with any of sections 32 to 37 or section [F151 52I or 52T] or any of sections 43 to 51 or section [F151 52J or 52U] above, whether originally or by way of substitute;

[F152 (cc) a calculation made in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

(cd) a substitute calculation made in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;]

(d) the setting under Chapter III of this Part of an amount of council tax for a financial year, whether originally or by way of substitute; and

(e) a precept issued under Chapter IV of this Part, whether originally or by way of substitute.

(3) If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(b) to (e) above, it shall quash the determination, calculation, setting or precept (as the case may be).

Textual Amendments

F149 Words in s. 66(2)(b) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 49(a)

F150 Words in s. 66(2)(b) substituted (27.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 49(b); S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

F151 Words in S. 66(2)(c) substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II para. 6

F152 S. 66(2)(cc)(cd) inserted (12.1.2000) by 1999 c. 29, s. 107 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

Modifications etc. (not altering text)

C147 S. 66 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 8

67 Functions to be discharged only by authority. E+W

(1) [F153 Subject to subsections (2A) to (3A) below,] each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority.

(2) The functions are—

(a) making a determination under section 8(2) [F154 , 11A] or [F155 12] above;

(b) making a calculation in accordance with any of sections 32 to 37 or section [F156 52I or 52T] or any of sections 43 to 51 or section [F156 52J or 52U] above, whether originally or by way of substitute;

[F157 (bb) making a calculation in accordance with any of sections 85 to 90 of the Greater London Authority Act 1999;

(bc) making a substitute calculation in accordance with any of sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act;]

(c) setting an amount of council tax for a financial year under Chapter III of this Part, whether originally or by way of substitute; and

(d) issuing a precept under Chapter IV of this Part, whether originally or by way of substitute.

[F158 (2A) Subsection (1) does not apply to the following functions—

(a) the determination of an amount for item T in section 33(1) above;

(b) the determination of an amount for item TP in section 34(3) above;

(c) the determination of an amount for item T in section 44(1) above;

(d) the determination of an amount for item TP in section 45(3) above;

(e) the determination of an amount for item TP in section 48(3) or (4) above;

(f) the determination of an amount for item T in section 88(2) of the Greater London Authority Act 1999 (c. 29);

(g) the determination of an amount for item TP2 in section 89(4) of that Act;

(h) the determination of an amount required for determining an amount for the item mentioned in paragraph (c), (d), (f) or (g) above.]

(3) [F159 Subject to subsection (3B) below,] the functions of an authority mentioned in subsection (2)(c) above may, if the authority so directs, be exercised by a committee of the authority appointed by it for that purpose; and as respects a committee so appointed—

(a) the number of members and their term of office shall be fixed by the authority; and

(b) each member shall be a member of the authority.

[F160 (3A) In the case of the Greater London Authority, the functions mentioned in subsection (2) above shall be discharged on behalf of the Authority in accordance with the provisions of the Greater London Authority Act 1999 but only by the Mayor of London, the London Assembly or the Mayor and Assembly acting jointly.

(3B) Subsection (3) above does not apply in relation to the Greater London Authority, but where Schedule 6 to the Greater London Authority Act 1999 makes provision enabling a function to be discharged by a committee or other representatives of the London Assembly, the function may be discharged by such a committee or representatives in accordance with the provisions of that Schedule.]

(4) Part VA (access to meetings and documents of certain authorities, committees and sub-committees) of the M15 Local Government Act 1972 shall apply in relation to a committee appointed under subsection (3) above as it applies in relation to a committee appointed under section 102 of that Act.

Textual Amendments

F153 Words in s. 67(1) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 84(2)

F154 Words in s. 67(2)(a) inserted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 50(a)

F155 Word in s. 67(2)(a) substituted (27.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 50(b); S.I. 2003/3034, art. 2(1)(4), Sch. 1 Pt. 1

F156 Words in s. 67(2)(b) substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act.) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II para. 7

F157 S. 67(2)(bb)(bc) inserted (3.7.2000) by 1999 c. 29, s. 108(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F158 S. 67(2A) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 84(3)

F159 Words in s. 67(3) inserted (3.7.2000) by 1999 c. 29, s. 108(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F160 S. 67(3A)(3B) inserted (3.7.2000) by 1999 c. 29, s. 108(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Modifications etc. (not altering text)

C148 S. 67 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 9

Marginal Citations

M15 1972 c. 70.

68 Information required by Secretary of State. E+W

(1) Subsection (2) below applies where—

(a) the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice;

(b) the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part [F161 or Part III of the Greater London Authority Act 1999]; and

(c) the information is not personal information.

(2) The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3) If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Part [F162 or Part III of the Greater London Authority Act 1999].

(4) In deciding whether to exercise his powers, and how to perform his functions, under this Part the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this Part or any other enactment.

(5) In this section—

• “relevant authority” means [F163 (a)] a billing authority or a precepting authority [F164 or;

  (b)

  a functional body, within the meaning of the Greater London Authority Act 1999) (see section 424(1) of that Act);]

• “relevant officer” means a proper officer (within the meaning of the M16 Local Government Act 1972) of such an authority.

(6) For the purposes of this section personal information—

(a) 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 authority or officer concerned; and

(b) includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Textual Amendments

F161 Words in s. 68(1)(b) inserted (3.7.2000) by 1999 c. 29, s. 109(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F162 Words in s. 68(3) inserted (3.7.2000) by 1999 c. 29, s. 109(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F163 Words in s. 68(5) inserted (3.7.2000) by 1999 c. 29, s. 109(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

F164 Words in s. 68(5) inserted (3.7.2000) by 1999 c. 29, s. 109(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

Marginal Citations

M16 1972 c. 70.

69 Interpretation etc. of Part I. E+W

(1) In this Part, unless the context otherwise requires—

• “additional grant” has the meaning given by section 85(2) of the 1988 Act;

• “billing authority” has the meaning given by section 1(2) above;

• “the City” means the City of London;

• “the Common Council” means the Common Council of the City;

• “dwelling” has the meaning given by section 3 above;

• “financial year”, except in references to earlier or preceding financial years, does not include the financial year beginning in 1992 or earlier financial years;

• “levy” means a levy under regulations made under section 74 of the 1988 Act;

• “listing officer” shall be construed in accordance with section 20 above;

• “local precepting authority” has the meaning given by section 39(2) above;

• “major precepting authority” has the meaning given by section 39(1) above;

• “owner” has the meaning given by section 6(5) above;

• “particulars delivered document” means any document which, having been (whether before or after the passing of this Act)—

  (a)

  produced to the Commissioners of Inland Revenue in pursuance of section 28 of the M17 Finance Act 1931; or

  (b)

  furnished to them in pursuance of Schedule 2 to that Act,

  is for the time being in their possession or under their control;

• “precepting authority” means a major precepting authority or a local precepting authority;

• “redistributed non-domestic rates” means any sums payable by the Secretary of State under paragraph 12 or 15 of Schedule 8 to the 1988 Act;

• “resident” has the meaning given by section 6(5) above;

• F165 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “special levy” means a special levy under regulations made under section 75 of the 1988 Act;

• [F166 “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 to the 1988 Act.]

(2) In this Part—

(a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 5(6) above;

(b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year; and

(c) any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

[F167 (2A) In this Part, any reference to expenditure incurred by a billing authority, major precepting authority or local precepting authority in any financial year includes the following (whether or not giving rise to actual payments)—

(a) any amount which does not form part of the authority’s capital receipts for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance) and which is set aside for the year by the authority as provision to meet credit liabilities; and

(b) any other amount which is set aside for the year by the authority as reasonably necessary for the purpose of providing for any liability or loss which is likely or certain to be incurred but is uncertain as to the amount or the date on which it will arise (or both).]

(3) For the purposes of this Part the Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.

(4) No provision of this Part which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a provision of this Part; and references in this subsection to this Part include references to instruments made under it.

Textual Amendments

F165 S. 69(1): definition repealed (27.11.2003) by Local Government Act 2003 (c. 26), ss. 127(1)(2), 128, Sch. 7 para. 51(2), Sch. 8 Pt. 1; S.I. 2003/3034, art. 2(1)(4) Sch. 1 Pt. 1

F166 Words in s. 69(1) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 7(2); S.I. 2008/3110, art. 6(d)(i)

F167 S. 69(2A) inserted (27.11.2003 for W. and 1.4.2004 for E.) by Local Government Act 2003 (c. 26), ss. 127(1), 128, Sch. 7 para. 51(3); S.I. 2002/3034, art. 2(1)(4), Sch. 1 Pt. 1; S.I. 2003/2938, art. 7

Modifications etc. (not altering text)

C149 S. 69 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 1(2), Sch. 2 para. 10

C150 S. 69(1) modified (12.1.2000 temp. from 1.4.2000 until 31.3.2001) by S.I. 1999/3435, art. 3, Table 2

Marginal Citations

M17 1931 c. 28.

Part II S Council Tax: Scotland

Preliminary S

70 Council tax in respect of dwellings. S

(1) In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—

[F168 (a) shall be known as the council tax of the council which set it;]

(b) shall be payable in respect of dwellings situated in that authority’s area.

(2) The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the council tax imposed by the local authority under this Part.

Textual Amendments

F168 S. 70(1)(a) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13, para. 176(2) (with s. 128(8)); S.I. 1996/323, art. 2(1)(c)(2)

71 Liability to be determined on a daily basis. S

(1) Liability to pay council tax shall be determined on a daily basis.

(2) For the purposes of determining for any day—

(a) whether any property is a chargeable dwelling;

(b) which valuation band is shown in a valuation list as applicable to any chargeable dwelling;

(c) the person liable to pay council tax in respect of any such dwelling; or

(d) whether any amount of council tax is subject to a discount and (if so) the amount of the discount,

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.

Modifications etc. (not altering text)

C151 S. 71 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.

Chargeable dwellings S

72 Dwellings chargeable to council tax. S

(1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

(2) In this Part, “dwelling”—

(a) means any lands and heritages—

(i) which consist of one or more dwelling houses with any garden, yard, garage, outhouse or pertinent belonging to and occupied with such dwelling house or dwelling houses; and

(ii) which would, but for the provisions of section 73(1) below, be entered separately in the valuation roll;

(b) includes—

(i) the residential part of part residential subjects; and

(ii) that part of any premises which has, in terms of section 45 of the 1980 Act, been apportioned, as at 1st April 1989, as a dwelling house; and

(c) does not include a caravan which is not a person’s sole or main residence.

(3) For the purposes of subsection (2) above “caravan” has the same meaning as it has in Part I of the M18 Caravan Sites and Control of Development Act 1960.

(4) The Secretary of State may vary the definition of dwelling in subsection (2) above by including or excluding such lands and heritages or parts thereof or such class or classes of lands and heritages or parts thereof as may be prescribed.

(5) The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—

(a) anything which would (apart from the order) be one dwelling shall be treated as two or more dwellings; and

(b) anything which would (apart from the order) be two or more dwellings shall be treated as one dwelling.

(6) In this Part—

• “chargeable dwelling” means any dwelling in respect of which council tax is payable;

• “exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.

(7) For the purposes of subsection (6) above, a class of dwelling may be prescribed by reference to—

(a) the physical characteristics of dwellings;

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

(c) such other factors as the Secretary of State thinks fit.

(8) Schedule 5 to this Act shall have effect in relation to part residential subjects.

Modifications etc. (not altering text)

C152 Definition of "dwelling" in s. 72(2) varied (1.7.1992) by S.I. 1992/1334, reg. 2. 3, 4, 5.

Definition of "dwelling" in s. 72(2) varied (28.12.1992) by S.I. 1992/2995, arts. 3, 4, 5

Definition of "dwelling" in s. 72(2) varied by S.I. 1993/526, reg. 2

Definition of "dwelling" in s. 72(2) varied (1.4.1997) by S.I. 1997/673, reg. 2(1)(2)

C153 S. 72(2) definition of "dwelling" varied (1.4.2010) by Council Tax (Dwellings) (Scotland) Regulations 2010 (S.S.I. 2010/35), regs. 1(1), 3-5

Marginal Citations

M18 1960 c. 62.

73 Alterations to valuation roll. S

(1) Subject to subsection (7) below, dwellings shall not be entered in the valuation roll in respect of the financial year 1993-94 or any subsequent financial year.

(2) Dwellings in respect of which there is an entry in the valuation roll immediately before 1st April 1993 shall be deleted from the roll with effect from that date.

(3) Lands and heritages—

(a) in respect of which there is, by reason of the fact that they constitute domestic subjects within the meaning of section 2(3) of the M19 Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the 1987 Act”), no entry on the roll immediately before 1st April 1993; and

(b) which are not dwellings within the meaning of section 72(2) above,

shall be entered on the valuation roll with effect from that date.

(4) Where, after 1st April 1993, any lands and heritages (including a caravan which constitutes a person’s sole or main residence) or any parts of lands and heritages cease to be a dwelling, they shall be entered in the valuation roll with effect from the date on which they so cease.

(5) Where after 1st April 1993, by virtue of regulations made under section 72(4) above, any lands and heritages or any parts of lands and heritages—

(a) cease to be dwellings, they shall be entered in the valuation roll;

(b) become dwellings, any entry in the valuation roll in respect of such lands and heritages shall be deleted,

with effect from such date as may be prescribed by such regulations.

(6) Where a part of any lands and heritages falls within a class prescribed under section 72(4) above—

(a) the part so affected and the remainder shall be treated for the purposes of the Valuation Acts as separate lands and heritages, and

(b) the part of those lands and heritages which does not constitute a dwelling shall be entered in the valuation roll accordingly.

(7) Nothing in this section affects the entering in the valuation roll of part residential subjects.

Marginal Citations

M19 1987 c. 47.

74 Different amounts for dwellings in different valuation bands. S

(1) The amounts of F169 . . . council tax payable in respect of dwellings situated in any local authority’s area and listed in different valuation bands shall be in the proportion—

6: 7: 8: 9: 11: 13: 15: 18

where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.

(2) The valuation bands for dwellings are set out in the following Table—

Range of values	Valuation band
Values not exceeding £27,000	A
Values exceeding £27,000 but not exceeding £35,000	B
Values exceeding £35,000 but not exceeding £45,000	C
Values exceeding £45,000 but not exceeding £58,000	D
Values exceeding £58,000 but not exceeding £80,000	E
Values exceeding £80,000 but not exceeding £106,000	F
Values exceeding £106,000 but not exceeding £212,000	G
Values exceeding £212,000	H

(3) The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—

(a) substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;

(b) substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) above.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the valuation list.

Textual Amendments

F169 Words in s. 74(1) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(a)(d), Sch. 2

Liability to tax S

75 Persons liable to pay council tax. S

(1) The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2) A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a) he is the resident owner of the whole or any part of the dwelling;

(b) he is a resident tenant of the whole or any part of the dwelling;

(c) he is a resident statutory tenant, resident statutory assured tenant or resident [F170 Scottish]secure tenant of the whole or any part of the dwelling;

(d) he is a resident sub-tenant of the whole or any part of the dwelling;

(e) he is a resident of the dwelling; or

(f) he is any of the following—

(i) the sub-tenant of the whole or any part of the dwelling under a sub-lease granted for a term of 6 months or more;

(ii) the tenant, under a lease granted for a term of 6 months or more, of any part of the dwelling which is not subject to a sub-lease granted for a term of 6 months or more;

(iii) the owner of any part of the dwelling which is not subject to a lease granted for a term of 6 months or more.

(3) Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall be jointly and severally liable to pay the council tax payable in respect of the dwelling and that day.

(4) Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount [F171 either] by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired) [F172 or, being a student, by virtue of paragraph 4 of that Schedule] and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

(a) if only one of those persons does not fall to be so disregarded, he shall be solely liable;

(b) if two or more of those persons do not fall to be so disregarded, they shall be jointly and severally liable.

(5) In this section—

• [F173 “Scottish secure tenant” means a tenant under a Scottish secure tenancy within the meaning of the Housing (Scotland) Act 2001 (asp 10);]

• “statutory tenant” means a statutory tenant within the meaning of the M20 Rent (Scotland) Act 1984;

• “statutory assured tenant” means a statutory assured tenant within the meaning of the M21 Housing (Scotland) Act 1988.

Textual Amendments

F170 Word in s. 75(2)(c) inserted (30.9.2002) by 2001 asp 10, s. 112, Sch. 10 para. 19(1)(a); S.S.I. 2002/321, art. 2, Sch. (subject to transitional provisions in arts. 3-5)

F171 Word in s.75(4) inserted (1.6.2001) by 2001 asp 6, s. 4(2)(a); S.S.I. 2001/191, art. 2

F172 Words in s. 75(4) inserted (1.6.2001) by 2001 asp 6, s. 4(2)(b); S.S.I. 2001/191, art.2

F173 In s. 75(5) definition of "Scottish secure tenant" substituted (30.9.2002) for definition of "secure tenant" by 2001 asp 10, s. 112, Sch. 10 para. 19(1)(b); S.S.I. 2002/321, art. 2, Sch. (subject to transitional provisions in arts. 3-5)

Modifications etc. (not altering text)

C154 S. 75 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

Marginal Citations

M20 1984 c. 58.

M21 1988 c. 43.

76 Liability in prescribed cases. S

(1) Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

(2) Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the levying authority so determines in relation to all dwellings of that class which are situated in its area.

(3) Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

(4) Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

(5) Subsection (4) of section 75 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.

(6) Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

(7) Subsection (7) of section 72 above shall apply for the purposes of subsections (1) and (2) above as it applies for the purposes of subsection (6) of that section.

Modifications etc. (not altering text)

C155 S. 76 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.

77 Liability of spouses. S

(1) Where—

(a) a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to [F174 or in a civil partnership with] another person; and

(b) that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall be jointly and severally liable to pay the council tax payable in respect of that dwelling and that day.

(2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount.

[F175 (a)] by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired)[F176 ;or

(b) being a student, by virtue of paragraph 4 of that Schedule.]

(3) For the purposes of this section two persons are married to each other if they are a man and a woman—

(a) who are married to each other; or

(b) who are not married to 99.each other but are living together as husband and wife.

[F177 (4) For the purposes of this section two persons are in a civil partnership if they are two persons of the same gender–

(a) who have formed a civil partnership; or

(b) who have not formed a civil partnership but are living together as if civil partners.]

Textual Amendments

F174 Words in s. 77(1)(a) inserted (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments) (Scotland) Order 2005 (S.S.I. 2005/623), art. 18(a)

F175 Word in s. 77(2) inserted (1.6.2001) by 2001 asp 6, s. 4(3)(a); S.S.I. 2001/191, art. 2

F176 S. 77(2)(b) and the word preceding it inserted (1.6.2001) by 2001 asp 6, s. 4(3)(b); S.S.I. 2001/191, art. 2

F177 S. 77(4) inserted (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments) (Scotland) Order 2005 (S.S.I. 2005/623), art. 18(b)

Modifications etc. (not altering text)

C156 S. 77 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

[F178 77A Liability of civil partners S

(1) Where—

(a) a person who is liable to pay council tax in respect of any chargeable dwelling and any day is in civil partnership with another person or living with another person in a relationship which has the characteristics of the relationship between civil partners; and

(b) that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall be jointly and severally liable to pay the council tax payable in respect of that dwelling and that day.

(2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount—

(a) by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired); or

(b) being a student, by virtue of paragraph 4 of that Schedule.]

Textual Amendments

F178 S. 77A inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), ss. 133, 263; S.S.I. 2005/604, art. 2

Amounts of tax payable S

78 Basic amounts payable. S

Subject to sections 79 and 80 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the [F179 local] authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

where—

[F180 “A” is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been imposed by the local authority in whose area the dwelling is situated;]

D is the number of days in the financial year.

Textual Amendments

F179 Word in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(3)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

F180 Definition of “A" in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

Modifications etc. (not altering text)

C157 S. 78 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

79 Discounts. S

(1) The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

(2) The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

(a) F181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

(3) In this section “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in respect of the financial year in which the day falls, such other percentage as is specified in the order.

(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

(5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

Textual Amendments

F181 S. 79(2)(a) repealed (1.4.2005) by The Council Tax (Discount for Unoccupied Dwellings) (Scotland) Regulations 2005 (S.S.I. 2005/51), reg. 2

Modifications etc. (not altering text)

C158 S. 79 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.

S. 79 applied (12.1.1995) by S.I. 1994/3170, reg. 4(a)

80 Reduced amounts. S

(1) The Secretary of State may make regulations as regards any case where—

(a) a person is liable to pay an amount to a [F182 local]authority in respect of council tax for any financial year which is prescribed; and

(b) prescribed conditions are fulfilled.

(2) The regulations may provide that the amount he is liable to pay shall be an amount which—

(a) is less than the amount it would be apart from the regulations; and

(b) is determined in accordance with prescribed rules.

(3) This section applies whether the amount mentioned in subsection (1) above is determined under section 78 above or under that section read with section 79 above.

(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

(a) the factors mentioned in subsection (5) below; or

(b) the factors mentioned in subsection (6) below.

(5) The factors mentioned in subsection (4)(a) above are—

(a) community charges for a period before 1st April 1993;

(b) the circumstances of, or other matters relating to, the person concerned;

(c) an amount—

[F183 (i) relating to the local authority whose council tax constitutes the amount referred to in subsection (1) above;]

(ii) which is specified, or is to be specified, in a report laid, or to be laid, before the House of Commons;

(d) such other amounts as may be prescribed or arrived at in a prescribed manner.

(6) The factors referred to in subsection (4)(b) above are—

(a) a disabled person having his sole or main residence in the dwelling concerned;

(b) the circumstances of, or other matters relating to, that person;

(c) the physical characteristics of, or other matters relating to, that dwelling.

(7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6) (b) or (c) above.

(8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—

(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each local authority;

(b) provision requiring him to lay the report before the House of Commons;

(c) provision for the review of any prescribed decision of a [F184 local] authority relating to the application or operation of the regulations;

(d) provision that no appeal may be made to a valuation appeal committee in respect of such a decision, notwithstanding section 81(1) below.

(9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(10) In subsection (9) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts.

Textual Amendments

F182 Word in s. 80(1)(a) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

F183 S. 80(5)(c)(i) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(b); S.I. 1996/323, art. 4(1)(c)

F184 Word in s. 80(8)(c) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(4)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

Modifications etc. (not altering text)

C159 S. 80 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

[F185 80A Local authority's power to reduce amount of tax payable S

(1) A local authority must establish a scheme for reducing the amounts which persons are liable to pay in respect of council tax where improvements are made to the energy efficiency of chargeable dwellings.

(2) A scheme established under subsection (1) is an “energy efficiency discount scheme”.

(3) An energy efficiency discount scheme may make such provision as the local authority considers appropriate, including, in particular, provision about—

(a) the energy efficiency improvements to which the scheme applies;

(b) the chargeable dwellings to which the scheme applies;

(c) the reduction, which may be made under the scheme, in the amount which persons are liable to pay in respect of council tax;

(d) applications under the scheme.

(4) But, under an energy efficiency discount scheme, the amount which a person is liable to pay in respect of council tax may be reduced only where each of the conditions mentioned in subsection (5) is met (whatever other conditions may require to be met under the scheme).

(5) Those conditions are—

(a) the person is liable to pay council tax in respect of a chargeable dwelling and any day;

(b) improvements are made to the energy efficiency of that dwelling (whether by the person liable to pay or not);

(c) those improvements are made during the same financial year to which the reduction of the amount which the person is liable to pay in respect of council tax relates;

(d) the amount which the person is liable to pay in respect of that year has not already been reduced under the scheme in respect of those improvements;

(e) the amount which any other person is liable to pay in respect of council tax in respect of that dwelling and that year has not been reduced under the scheme in respect of those improvements.

(6) In ascertaining whether the condition in subsection (5)(e) is met, no account is to be taken of any person who is jointly and severally liable, with the person mentioned in subsection (5)(a), to pay council tax in respect of the dwelling.

(7) The minimum reduction which may be provided for under an energy efficiency discount scheme must be—

(a) where the amount which the person is liable to pay in respect of council tax is £50 or more, no less than £50;

(b) where the amount which the person is liable to pay in respect of council tax is less than £50, an amount equal to that person's liability.

(8) The local authority may, under an energy efficiency discount scheme, reduce the amount which a person is liable to pay in respect of a dwelling to nil.

(9) In this section—

• “energy efficiency” includes the use of—

  (a)

  technologies reliant on sources of energy other than fossil fuel and nuclear fuel;

  (b)

  materials the manufacture or use of which produces or involves lower emissions of greenhouse gases than other materials; and

  (c)

  surplus heat from electricity generation or other industrial sources for district heating or other purposes;

• “fossil fuel” means—

  (a)

  coal;

  (b)

  lignite;

  (c)

  peat;

  (d)

  natural gas (within the meaning of the Energy Act 1976 (c. 76));

  (e)

  crude liquid petroleum;

  (f)

  petroleum products (within the meaning of that Act);

  (g)

  any substance produced directly or indirectly from a substance mentioned in paragraphs (a) to (f);

• “greenhouse gas” has the meaning given by section 10(1) of the Climate Change (Scotland) Act 2009 (asp 12).]

Textual Amendments

F185 S. 80A inserted (1.4.2010) by Climate Change (Scotland) Act 2009 (asp 12), ss. 65(2), 100(2) (with s. 95); S.S.I. 2009/341, art. 2(3)

Modifications etc. (not altering text)

C160 S. 80A: power to amend conferred (1.4.2010) by Climate Change (Scotland) Act 2009 (asp 12), ss. 66(2), 100(2) (with s. 95); S.S.I. 2009/341, art. 2(3)

Appeals S

81 Appeal to valuation appeal committee. S

(1) A person may appeal to a valuation appeal committee if he is aggrieved by—

(a) any decision of a [F186 local]authority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or

(b) any calculation made by a [F187 local]authority of an amount which he is liable to pay to the authority in respect of council tax,

and the committee shall make such decision as they think just.

(2) In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.

(3) Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.

(4) No appeal may be made under subsection (1) above unless—

(a) the aggrieved person serves a written notice under this subsection; and

(b) one of the conditions mentioned in subsection (7) below is fulfilled.

(5) A notice under subsection (4) above must be served on the [F188 local]authority concerned.

(6) A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.

(7) The conditions are that—

(a) the aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;

(b) the aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;

(c) the period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.

(8) Where a notice under subsection (4) above is served on an authority, the authority shall—

(a) consider the matter to which the notice relates;

(b) include in any notification under subsection (7)(a) above the reasons for the belief concerned;

(c) include in any notification under subsection (7)(b) above a statement of the steps taken.

Textual Amendments

F186 Word in s. 81(1)(a) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(5); S.I. 1996/323, art. 4(1)(c)

F187 Word in s. 81(1)(b) substituted (1.4.1996) by 1994 c. 39, s.180(1), Sch. 13 para. 176(5); S.I. 1996/323, art. 4(1)(c)

F188 Word in s. 81(5) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(5); S.I. 1996/323, art. 4(1)(c)

Modifications etc. (not altering text)

C161 S. 81 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

C162 S. 81(1) excluded (1.4.1993) by S.I. 1993/355, reg. 21

82 Appeal procedure. S

(1) The Secretary of State may by regulations make provision for the procedure to be followed in appeals under this Part to a valuation appeal committee.

(2) Regulations under this section may include provision—

(a) as to the time within which any proceedings before the committee are to be instituted;

(b) for requiring persons to attend to give evidence and produce documents and for granting to any person such recovery of documents as might be granted by the Court of Session; and

(c) as to the manner in which any decision of the committee is to be implemented.

(3) Any person who fails to comply with any requirement imposed by regulations under paragraph (b) of subsection (2) above shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 1 on the standard scale.

(4) Any party to an appeal under this Part may appeal against a decision of the valuation appeal committee on a point of law to the Court of Session.

(5) Neither section 1(3A) of the M22 Lands Tribunal Act 1949 nor section 15 of the M23 Local Government (Financial Provisions) (Scotland) Act 1963 shall apply to appeals to or from a valuation appeal committee under this Part.

(6) It shall be a defence for a person charged with an offence under subsection (3) above to prove that he had a reasonable excuse for acting as he did.

Marginal Citations

M22 1949 c. 42.

M23 1963 c. 12.

New dwellings S

83 Completion of new dwellings. S

(1) Schedule 6 to this Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building which, or any part of which, will constitute or constitutes a dwelling) shall have effect.

(2) A dwelling in a new building shall be deemed for the purposes of this Part to have come into existence on the day determined under that Schedule as the completion day in respect of that building, whether or not the building is completed on that day.

(3) Where—

(a) a day is determined under that Schedule as the completion day in relation to a new building; and

(b) the building is one produced by the structural alteration of a building which consists of one or more existing dwellings,

the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

(4) Any reference in this section or that Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

(a) the existing building constitutes a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or

(b) the existing building does not, except by virtue of the alteration, constitute a dwelling.

(5) Any reference in this section or that Schedule to a building includes a reference to a part of a building.

Valuation lists S

84 Compilation and maintenance of valuation lists. S

(1) In accordance with this Part, the local assessor for each F189 . . . council shall compile, and then maintain, a list for that council (to be known as the “valuation list”).

(2) A valuation list must show, for each day for which it is in force—

(a) each dwelling which is situated in the F190 . . . council’s area; and

(b) which of the valuation bands mentioned in section 74(2) above is applicable to the dwelling.

(3) A list must also contain such information about dwellings shown in it as may be prescribed.

(4) The omission from a list of any matter required to be included in it shall not of itself render the list invalid, so far as any other matter contained in it is concerned.

(5) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.

(6) A list must be compiled on 1st April 1993 and shall come into force on that day.

(7) Before a list is compiled the local assessor must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.

(8) Any valuation of a dwelling carried out by the local assessor in pursuance of subsection (7) above shall be carried out in accordance with section 86(2) below.

(9) The local assessor shall maintain the valuation list for so long as is necessary for the purposes of this Part.

[F191 (10) In this Part “local assessor” means the assessor appointed under section 27 (appointment of assessors) of the Local Government etc. (Scotland) Act 1994 for each valuation area; and any depute assessor appointed under that section shall have all the functions of a local assessor under this Part.]

Textual Amendments

F189 Words in s. 84(1) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F190 Words in s. 84(2)(a) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F191 S. 84(10) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(6) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

Modifications etc. (not altering text)

C163 S. 84 applied (with modifications) (6.4.1995) by 1994 c. 39, s. 26(2) (with s. 7(2)); S.I. 1995/702, art. 4(1), Sch. 2

85 Distribution of lists. S

(1) At the following times, namely—

(a) not later than 1st September 1992; and

(b) not earlier than 15th November 1992 and not later than 1st December 1992,

the local assessor shall send to each council for which he has been appointed to act as local assessor a copy of the list which he proposes (on the information then before him) to compile for that council’s area.

F192 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) As soon as reasonably practicable after receiving a copy of a list under subsection (1)(b) above the F193 . . . council shall deposit it at their principal office and take such steps as they think fit for giving notice of it.

(4) As soon as reasonably practicable after compiling a list the local assessor shall F194 . . . send to each council for which he has been appointed to act as local assessor a copy of the list compiled for that council’s area; F194 . . .

F195 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) As soon as reasonably practicable after receiving a copy of a list under subsection (4) above the F193 . . . council shall deposit it at their principal office.

(6) The local assessor shall, as soon as is reasonably practicable after 1st April in each year, send a copy of the valuation list as in force on that date to the Keeper of the Records of Scotland for preservation by him.

Textual Amendments

F192 S. 85(2) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F193 Words in s. 85(3)(5) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F194 Words in s. 85(4) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F195 S. 85(4)(b) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

86 Valuation of dwellings. S

(1) In order to enable him to compile a valuation list for his area under section 84 above, a local assessor shall, in accordance with the provisions of this Part, carry out a valuation of such of the dwellings in his area as he considers necessary or expedient for the purpose of determining which of the valuation bands mentioned in section 74(2) above applies to each dwelling in his area.

(2) The valuation shall be carried out by reference to 1st April 1991 and on such assumptions and in accordance with such principles as may be prescribed.

(3) Where it appears to a local assessor that, having regard to the assumptions and principles mentioned in subsection (2) above, and to any directions given under subsection (5) below, a dwelling falls clearly within a particular valuation band, he need not carry out an individual valuation of that dwelling.

(4) Subject to subsection (5) below, the local assessor shall carry out the valuation in the F196 . . . area for which he has been appointed as assessor.

(5) A local assessor shall comply with such directions as may be given in relation to the valuation by the [F197 Scottish Ministers].

[F198 (6) The Scottish Ministers may, for the purpose of preparing any directions under subsection (5) above, make such investigations and set up such facilities as appear to them to be appropriate.]

(7) A local assessor may appoint persons to assist him.

(8) A local assessor may disclose to a person appointed by him under subsection (7) above any information available to him or obtained by him in the exercise of the powers conferred by section 90 below.

(9) If any person to whom any information is disclosed by virtue of subsection (8) above uses or discloses the information, in whole or in part, otherwise than for the purposes of the valuation, he shall be guilty of an offence and liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; and

(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

(10) A F199 . . . council shall secure the provision of sufficient staff, accommodation and other resources (including sums for the payment of persons appointed by the local assessor to assist him) to enable the local assessor to carry out his functions.

(11) The Secretary of State may, with the consent of the Treasury, make grants of such amounts as he may, with such consent, determine to F200 . . .councils towards such of their expenditure under this section as he considers to have been reasonably incurred.

Textual Amendments

F196 Words in s. 86(4) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F197 Words in s. 86(5) substituted (27.7.2000) by S.I. 2000/2040, art. 2, Sch. Pt. I para. 14(2)(a)

F198 S. 86(6) substituted (27.7.2000) by S.I. 2000/2040, art. 2, Sch. Pt. I para. 14(2)(b)

F199 Words in s. 86(10) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F200 Words in s. 86(11) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

87 Alteration of lists. S

(1) The Secretary of State may make regulations about the alteration by local assessors of valuation lists which have been compiled under this Part; and subsections (2) to (10) below shall apply for the purposes of this subsection.

(2) The regulations may include provision that where a local assessor intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

(3) The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 86(2) above.

(4) The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

(a) since the valuation band was first shown in the list as applicable to the dwelling—

(i) there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold; or

(ii) there has been a material reduction in the value of the dwelling,

and (in either case) prescribed conditions are fulfilled; or

(b) the local assessor is satisfied that—

(i) a different valuation band should have been determined by him as applicable to the dwelling; or

(ii) the valuation band shown in the list is not that determined by him as so applicable; or

(c) the assessor has, under Schedule 5 to this Act, added, amended or deleted an apportionment note relating to any lands and heritages included in the valuation roll; or

(d) there has been a successful appeal under this Act against the valuation band shown in the list.

(5) The regulations may include provision—

(a) as to who (other than a local assessor) may make a proposal for the alteration of the list with a view to its being accurately maintained;

(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;

(c) as to the period within which a proposal must be made;

(d) as to the procedure for and subsequent to the making of a proposal;

(e) as to the circumstances within which and the conditions upon which a proposal may be withdrawn; and

(f) requiring the local assessor to inform other prescribed persons of the proposal in a prescribed manner.

(6) The regulations may include provision that, where there is a disagreement between the local assessor and another person making a proposal for the alteration of a list—

(a) about the validity of the proposal; or

(b) about the accuracy of the list,

an appeal may be made to a valuation appeal committee.

(7) The regulations may include—

(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

(b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

(c) provision requiring the local assessor to inform prescribed persons of an alteration within a prescribed period;

(d) provision requiring the local assessor to keep for a prescribed period a record of the state of the list before the alteration was made.

(8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

(a) provision requiring payments or repayments to be made; and

(b) provision as to the recovery (by deduction or otherwise) of sums due.

(9) The regulations may include provision that where—

(a) a local assessor has informed a F201 . . . council of an alteration to a list; and

(b) a copy of the list has been deposited by that authority under section 85(5) above,

the authority must alter the copy accordingly.

(10) In this section—

• “material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;

• “material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person.

Textual Amendments

F201 Words in s. 87(9)(a) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

88 Compilation and maintenance of new lists. S

(1) This section applies where the Secretary of State makes an order under subsection (3)(b) of section 74 above providing that, as regards financial years beginning on or after such date as is specified in the order, valuation bands so specified shall be substituted for those for the time being effective for the purposes of subsection (2) of that section.

(2) For the purpose of—

(a) requiring local assessors to compile, and then maintain, new valuation lists for those financial years; and

(b) facilitating the compilation and maintenance by the local assessors of those lists,

the provisions of this Part shall have effect with the modifications mentioned in subsection (3) below.

(3) The modifications are—

(a) for the date specified in section 84(6) and (7) above there shall be substituted the date specified in the order; and

(b) for the dates specified in sections 85(1) and 86(2) above there shall be substituted such dates as are specified in an order made by the Secretary of State under this subsection.

Valuation lists: supplemental S

89 Powers of entry. S

(1) Subject to subsection (2) below, if a local assessor needs to value a property for the purpose of carrying out any functions conferred or imposed on him by or under this Part, he may enter on, survey and value the property.

(2) At least three clear days’ notice in writing of the proposed exercise of the power must be given to the occupier; and there shall be disregarded for this purpose any day which is—

(a) a Saturday, a Sunday, Christmas Day or Good Friday; or

(b) a day which is a bank holiday under the M24 Banking and Financial Dealings Act 1971 in Scotland.

(3) Any person who wilfully delays or obstructs a person in the exercise of a power under this section shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Marginal Citations

M24 1971 c. 80.

90 Information about properties. S

(1) This section makes provision in relation to the carrying out by the local assessor of any functions conferred or imposed on him by or under this Part.

(2) The local assessor shall have access to and the use of any information available to—

(a) the assessor for the purposes of the Valuation Acts;

(b) the community charges registration officer; or

(c) the electoral registration officer,

for his area.

(3) In any case where—

(a) a notice is served by a local assessor on a F202 . . . council, a housing body or on any other person prescribed for the purposes of this section; and

(b) the notice requests the supply of information of a description specified in the notice; and

(c) the information relates to property and is information which the local assessor reasonably believes will assist him in carrying out any of his functions under this Part,

the council or other person shall supply the information requested, and shall do so in such form and manner and at such time as the local assessor specifies in the notice.

(4) For the purpose of carrying out any of his functions under this Part, a local assessor may serve on a person who is or has been an owner or occupier of any dwelling in his area a notice—

(a) requesting him to supply to the local assessor information which is of a description specified in the notice; and

(b) stating that the local assessor believes the information requested will assist him in carrying out those functions.

(5) A person on whom a notice is served under subsection (4) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.

(6) If a person on whom a notice has been served under subsection (4) above fails to comply with subsection (5) above, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(7) If, in supplying information in purported compliance with subsection (5) above, a person on whom a notice has been served under subsection (4) above—

(a) makes a statement which he knows to be false in a material particular; or

(b) recklessly makes a statement which is false in a material particular,

he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding 3 months or a fine not exceeding level 3 on the standard scale or both.

(8) If in the course of the exercise of their functions any information comes to the notice of a [F203 local] authority which they consider would assist the local assessor in carrying out any of his functions under this Part, they shall give him that information.

(9) It shall be a defence for a person charged with an offence under subsection (6) above to prove that he had a reasonable excuse for acting as he did.

Textual Amendments

F202 Words in s. 90(3)(a) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

F203 Word in s. 90(8) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(7) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

91 Information about lists. S

(1) A person may require a local assessor 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 local assessor 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 [F204 local]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 85(5) 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 a [F205 local]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 85(3) above; and

(b) the list itself is not yet in force.

(4) A requirement under subsection (1), (2) or (3) above 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.

(5) Where access is given under this section 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.

(6) Where access is given under this section 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.

(7) If a reasonable charge is required for a facility under subsection (5) or (6) above, the subsection concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

(8) If a person having custody of a document containing, or having control of access to, information access to which is sought under this section—

(a) intentionally obstructs a person in exercising a right under subsection (1), (2), (3), (5)(a) or (6)(a) above; or

(b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(9) It shall be a defence for a person charged with an offence under subsection (8) above to prove that he had a reasonable excuse for acting as he did.

Textual Amendments

F204 Word in s. 91(2) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(8) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)

F205 Word in s. 91(3) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(8) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)

92 Information about proposals and appeals. S

(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 87 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 five years.

(2) A person may—

(a) make copies of (or of extracts from) a document mentioned in subsection (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 subsection (2) above, that subsection shall not apply unless the person seeking to avail himself of the facility pays the charge.

(4) If a person having custody of a document mentioned in subsection (1) above—

(a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or

(b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(5) It shall be a defence for a person charged with an offence under subsection (4) above to prove that he had a reasonable excuse for acting as he did.

Setting of the tax S

93 Setting of council tax. S

(1) In respect of the financial year 1993-94 and each subsequent financial year, a local authority shall—

(a) set an amount of [F206 regional, islands or district] council tax, [F206 as appropriate] to be paid in respect of a chargeable dwelling in their area listed in valuation band D (whether or not there is such a dwelling in their area) as specified in section 74(2) above;

(b) determine the amount of council tax to be paid in respect of a chargeable dwelling in each of the other valuation bands specified in that section in accordance with the proportion mentioned in subsection (1) of that section,

and references in this Part to the setting of a council tax or of an amount of council tax shall be construed as references to the setting of the amount mentioned in paragraph (a) above.

(2) A local authority shall set its council tax before 11th March in the financial year preceding that for which it is set but it is not invalid merely because it is set on or after that date.

(3) The amounts mentioned in paragraphs (a) and (b) of subsection (1) above shall be such as will provide sufficient money to meet such part of the total estimated expenses to be incurred by that authority during the financial year in respect of which the amount is set as falls to be met out of their council tax, together with such additional sum as is, in their opinion, required—

(a) to cover expenses previously incurred;

(b) to meet contingencies;

(c) to meet any expenses which may fall to be met before the money to be received in respect of their council tax for the next following financial year will become available.

(4) In calculating, for the purposes of subsection (3) above, such part of the total estimated expenses to be incurred by a local authority as falls to be met out of council tax, account shall be taken of any means by which those expenses may otherwise be met or provided for [F207 but not of any amounts in such fund (other than the local authority’s general fund) as is established by the authority under regulations made for the purposes of this subsection.]

[F208 (5) Regulations made under subsection (4) above shall specify what kind of sums are to be paid into or out of the fund established under the regulations.]

[F209 (6) A statutory instrument containing regulations under subsection (4) shall be made by the Scottish Ministers and subject to annulment in pursuance of a resolution of the Scottish Parliament.]

Textual Amendments

F206 Words in s. 93(1)(a) repealed (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(d)(i)(2)

F207 Words in s. 93(4) inserted (S.) (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 41(2)(a), 62(2); S.S.I. 2003/134, art. 2, Sch.

F208 S. 93(5) inserted (S.) (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 41(2)(b), 62(2); S.S.I. 2003/134, art. 2, Sch.

F209 S. 93(6) inserted (S.) (26.11.2003) by The Local Government in Scotland Act 2003 (Ancillary Provision) Order 2003 (S.S.I. 2003/567), art. 2(2)

94 Substituted and reduced settings. S

(1) Subject to subsection (3) below, a local authority may set, in substitution for an amount of council tax already set or deemed to have been set, a lesser amount of council tax for the same financial year.

(2) Schedule 7 to this Act has effect for the purpose of making provision as to the reduction of council tax where the Secretary of State is satisfied, in accordance with that Schedule, that the total estimated expenses mentioned in section 93(3) above of a local authority are excessive or that an increase in those expenses is excessive.

(3) A local authority may not set a substitute amount of council tax during the period between the approval by the House of Commons of a report in respect of that authority made by the Secretary of State under paragraph 1 of that Schedule and the setting or deemed setting of a reduced amount of council tax under paragraph 3 of that Schedule.

(4) Section 93(2) above shall not apply for the purposes of this section.

(5) A local authority who, in respect of any financial year, set (or are deemed to have set) a substituted or reduced council tax shall neither wholly nor partially offset the difference between—

(a) the amount produced by that substituted or reduced setting; and

(b) the amount which would have been produced had they not substituted or reduced their setting,

with sums advanced from their loans fund established under Schedule 3 to the 1975 Act:

Provided that such offsetting may nevertheless be permitted by the Secretary of State in any case on such terms and conditions as he considers appropriate.

(6) If the Secretary of State is of the opinion that subsection (5) above, or any term or condition imposed under the proviso thereto, has been contravened, the local authority shall, on such opinion being intimated to them, reimburse their loans fund forthwith or within such time as the Secretary of State may allow.

(7) Anything paid by reference to one setting of council tax shall be treated as paid by reference to a substitute setting under subsection (1) above or a reduced setting or deemed setting by virtue of paragraph 3 of Schedule 7 to this Act.

(8) Where a person has paid by reference to one setting of council tax more than is due under a substituted or reduced setting—

(a) the balance shall be repaid to the person if he so requires;

(b) in any other case the balance shall (as the [F210 local]authority determine) either be repaid to the person or be credited against any subsequent liability of the person to pay in respect of any council tax due to the authority.

(9) Where—

(a) a substitute amount of council tax has been set under subsection (1) above; or

(b) a reduced amount of council tax has been set or been deemed to have been set under paragraph 3 of that Schedule,

the F211 . . .council shall levy and collect that substituted or reduced amount in place of the previous amount of council tax F211 . . ..

Textual Amendments

F210 Word in s. 94(8) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(9); S.I. 1996/323, art. 4(1)(b)(c)

F211 Words in s. 94(9) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

[F212 94A Transitional provisions. S

(1) The Secretary of State may, after consulting such associations of local authorities as appear to him to be appropriate, specify in a report, as regards the financial year 1996-97 and any local authority, the amount which in his opinion should be used as the basis of comparison for the purposes of paragraph 1(1) of Schedule 7 to this Act.

(2) A report under this section—

(a) shall contain such explanation as the Secretary of State considers desirable of the calculation by him of the amount mentioned in subsection (1) above; and

(b) shall be laid before the House of Commons.

(3) A report under this section may relate to two or more authorities and may be amended by a subsequent report under this section.

(4) If a report under this section is approved by resolution of the House of Commons, paragraph 1(1) of Schedule 7 to this Act shall have effect, as regards the financial year 1996-97 and any authority to which the report relates, as if the amount mentioned in subsection (1) above were the basis of comparison there referred to.

(5) This section shall not apply in relation to Orkney Islands, Shetland Islands and Western Isles.]

Textual Amendments

F212 S. 94A inserted (4.1.1995) by 1994 c. 39, s. 24 (with ss. 7(2), 128(8)); S.I. 1994/2850, art. 3(a), Sch. 2

F213 95 District council tax: setting and collection. S

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

Textual Amendments

F213 S. 95 repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d), Sch. 2

96 Information. S

(1) Within 21 days after setting a council tax, a local authority shall publish in at least one newspaper circulating in their area a notice of—

(a) the provision of this Act under which the council tax has been set; and

(b) the amounts payable in respect of chargeable dwellings in each valuation band.

(2) Failure to comply with subsection (1) above does not make the setting of an amount invalid.

Modifications etc. (not altering text)

C164 S. 96 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.

Levying and collection of the tax S

97 Levying and collection of council tax. S

[F214 (1) A local authority shall levy and collect the council tax set by them in respect of their area.]

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

(4) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

(5) Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

Textual Amendments

F214 S. 97(1) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(10)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)

Modifications etc. (not altering text)

C165 S. 97 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

Miscellaneous and supplemental S

98 Information required by Secretary of State. S

(1) Subsection (2) below applies where—

(a) the Secretary of State serves a notice on a [local] authority requiring them to supply to the Secretary of State information specified in the notice;

(b) the information is in the possession or control of the authority and was obtained by them for the purpose of carrying out their functions under this Act; and

(c) the information is not personal information.

(2) The authority shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(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 by the authority; 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.

Modifications etc. (not altering text)

C166 Word in s. 98(1) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(11); S.I. 1996/323, art. 4(1)(b)(c)

99 Interpretation of Part II. S

(1) In this Part and in sections 107 to 112 below, unless the context otherwise requires—

• “the 1947 Act” means the M25 Local Government (Scotland) Act 1947;

• “the 1956 Act” means the M26 Valuation and Rating (Scotland) Act 1956;

• F215 . . .

• “the 1973 Act” means the M27 Local Government (Scotland) Act 1973;

• “the 1975 Act” means the M28 Local Government (Scotland) Act 1975;

• “the 1980 Act” means the M29 Water (Scotland) Act 1980;

• “the Valuation Acts” means the M30 Lands Valuation (Scotland) Act 1854, the Acts amending that Act, and any other enactment relating to valuation;

• “apportionment note” has the meaning assigned to it in paragraph 1 of Schedule 5 to this Act;

• “council tax” shall be construed in accordance with the provisions of section 70(1) above;

• F215 . . .

• F216 . . .

• [F217 “local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; and “council” shall be construed accordingly;]

• “housing body” means—

  (a)

  F218 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  (b)

  a development corporation (within the meaning of the M31 New Towns (Scotland) Act 1968); or

  (c)

  Scottish Homes;

• “part residential subjects” means lands and heritages which are used partly as the sole or main residence of any person, other than—

  (a)

  dwellings (except the residential part of part residential subjects);

  (b)

  such other class or classes of lands and heritages as may be prescribed;

• F215 . . .

• F215 . . .

• “rateable value” shall be construed in accordance with the provisions of section 6 of the 1956 Act;

• “resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling; and cognate expressions shall be construed accordingly;

• [F219 “valuation appeal committee” means a valuation appeal committee established under section 29 of the Local Government etc. (Scotland) Act 1994;]

• . . .

(2) In this Part and sections 107 to 112 below and in any other enactment, whether passed or made before or after the passing of this Act, and unless the context otherwise requires—

(a) the word “rate” shall mean—

(i) the non-domestic rate;

F220 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F220 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the expression “non-domestic rate” shall be construed in accordance with the provisions of section 37 of the 1975 Act;

F220 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F220 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

and cognate expressions shall be construed accordingly.

(3) In this Part—

(a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 74(5) above; and

(b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year.

Textual Amendments

F215 Definitions in s. 99(1) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(d) Sch. 2

F216 Definition of “levying authority" in s. 99(1) repealed (1.4.1996) by 1994 c. 39, s. 180(1)(2), Sch. 13 para. 176(12)(a), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)(d), Sch. 2

F217 Definition of “local authority" in s. 99(1) substituted (19.2.1996 but subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 128(1), Sch. 13 para. 176(12)(b); S.I. 1996/323, arts. 2(1)(c)(2)

F218 S. 99(1): para.(a) of the definition “housing body" repealed (1.4.1996) by 1994 c. 39, s. 180(1)(2), Sch. 13 para. 176(12)(c), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)(d), Sch. 2

F219 Definition of “valuation appeal committee" in s. 99(1) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(12)(d) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

F220 S. 99(2)(a)(ii)(iii)(c)(d) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(d), Sch. 2

Modifications etc. (not altering text)

C167 S. 99(3) applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.

Commencement Information

I1 S. 99 wholly in force; s. 99(1)(3) in force at Royal Assent see s. 119(2)(a); s. 99(2) in force at 1.4.1993 by S.I. 1993/575, art. 2

Marginal Citations

M25 1947 c. 43.

M26 1956 c. 60.

M27 1973 c. 65.

M28 1975 c. 30.

M29 1980 c. 45.

M30 1854 c. 91.

M31 1968 c. 16.

Part III E+W+S Community Charges

100 Abolition of community charges. E+W+S

(1) No person shall be subject to a community charge in respect of any day falling after 31st March 1993.

(2) In this section “community charge” means—

(a) in relation to England and Wales, any community charge provided for by the 1988 Act;

(b) in relation to Scotland, any community charge or community water charge provided for by the 1987 Act.

101 Transitory exemption for school leavers. E+W+S

(1) After paragraph 5 of Schedule 1 to the M32 1988 Act (personal community charge: exemption) there shall be inserted the following paragraph—

“ School leavers

5A 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 the period of 6 months beginning with 1 May 1992,

(c) immediately before that date he was undertaking a qualifying course of education, and

(d) the course was not undertaken in consequence of an office or employment held by him.”

(2) After sub-paragraph (1) of paragraph 6A of Schedule 1A to the M33 1987 Act (personal community charge: exemption) there shall be inserted the following sub-paragraph—

“(1A) If such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days—

(a) 1st November 1992,

(b) his twentieth birthday.”

Marginal Citations

M32 1988 c.41

M33 1987 c.47

102 Transitory enforcement provisions for England and Wales. E+W

(1) Schedule 4 to the M34 1988 Act (community charges: enforcement) shall be amended as follows.

(2) In paragraph 7 (distress), after sub-paragraph (3) there shall be inserted the following sub-paragraph—

“(3A) The regulations may include provision that—

(a) no person shall make a distress unless he is an officer of the authority concerned, or he is a person of a prescribed description and any prescribed conditions are fulfilled;

(b) no person making a distress shall seize goods of a prescribed description.”

(3) In paragraph 8 (commitment to prison), in sub-paragraph (1)(a), for the words “it appears to the authority that no (or insufficient) goods of the debtor can be found" there shall be substituted the words “ the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the debtor ”.

(4) After paragraph 13 there shall be inserted the following paragraph—

“13A Admissibility of evidence

(1) Regulations under this Schedule may include provision that, in any proceedings before a magistrates’ court under any provision included by virtue of the preceding provisions of this Part of this Schedule—

(a) a statement contained in a document of record shall be admissible as evidence of any fact stated in it of which direct oral evidence would be admissible; and

(b) a certificate which is made with respect to a document of record produced by a computer and purports to be signed by a responsible person shall be admissible as evidence of anything which is stated in it to the best of his information and belief.

(2) In this paragraph—

• “document of record” means a document constituting or forming part of a record compiled by the authority concerned;

• “responsible person” means a person occupying a responsible position in relation to the operation of the computer;

• “statement” includes any representation of fact, whether made in words or otherwise.”

(5) In paragraph 15 (joint and several liability), in sub-paragraph (3), for the words “it appears to the authority concerned that no (or insufficient) goods of that person can be found" there shall be substituted the words “ the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the chargeable person ”.

Marginal Citations

M34 1988 c.41

Part IV E+W+S Miscellaneous

Social security E+W+S

103 Council tax benefit. E+W+S

Schedule 9 to this Act (which amends the Social Security Acts so as to make provision for benefit in respect of council tax in Great Britain) shall have effect.

English and Welsh provisions E+W

104 Non-domestic rating, grants and funds. E+W

Schedule 10 to this Act (which amends the provisions of the 1988 Act relating to non-domestic rating, grants and funds) shall have effect.

105 Grants to voluntary organisations. E+W

In section 48 of the M35 Local Government Act 1985 (grants to voluntary organisations), after subsection (4) there shall be inserted the following subsection—

“(4A) The Secretary of State may by order provide that if—

(a) a scheme requires the total expenditure to be incurred under the scheme in any financial year—

(i) in the making of grants; and

(ii) in the discharging by the designated council of its functions under the scheme,

to be approved in accordance with the scheme by some or all of the constituent councils; and

(b) the total expenditure to be incurred in any financial year is not approved as required by the scheme before such date as may be specified in relation to that financial year in the order,

the constituent councils shall be deemed, subject to any order which has been or may be made under subsection (5) below, all to have given their approval for that financial year to total expenditure of an amount equal to the amount that was approved or, as the case may be, deemed to have been approved for the preceding financial year.”

Marginal Citations

M35 1985 c. 51.

106 Council tax and community charges: restrictions on voting. E+W

(1) This section applies at any time to a member of a local authority, or a member of a committee of a local authority or of a joint committee of two or more local authorities (including in either case a sub-committee), [F221 [F222 or a council manager within the meaning of section 11(4)(b) of the Local Government Act 2000],] if at that time—

(a) a sum falling within paragraph 1(1)(a) of Schedule 4 to this Act; or

(b) a sum falling within paragraph 1(1)(a), (b), (d) or (ee) of Schedule 4 to the 1988 Act (corresponding provisions with respect to community charges),

has become payable by him and has remained unpaid for at least two months.

(2) Subject to subsection (5) below, if a member [F223 [F224 or a council manager]] to whom this section applies is present at a meeting of the authority or committee [F225 or in the case of an authority which are operating executive arrangements the executive of that authority or any committee of that executive] at which any of the following matters is the subject of consideration, namely—

(a) any calculation required by Chapter III, IV or [F226 IVA] of Part I of this Act;

(b) any recommendation, resolution or other decision which might affect the making of any such calculation; or

(c) the exercise of any functions under Schedules 2 to 4 to this Act or Schedules 2 to 4 to the 1988 Act (corresponding provisions with respect to community charges),

he shall at the meeting and as soon as practicable after its commencement disclose the fact that this section applies to him and shall not vote on any question with respect to the matter.

[F227 (2A) In the case of an authority which are operating executive arrangements, if or to the extent that any matter listed in paragraphs (a), (b) or (c) of subsection (2) is the responsibility of the executive of that authority, no member of the executive to whom this section applies shall take any action or discharge any function with respect to that matter.]

(3) If a person fails to comply with subsection (2) above, he shall for each offence be liable on summary conviction to a fine not exceeding level 3 on the standard scale, unless he proves that he did not know—

(a) that this section applied to him at the time of the meeting; or

(b) that the matter in question was the subject of consideration at the meeting.

(4) A prosecution for an offence under this section shall not be instituted except by or on behalf of the Director of Public Prosecutions.

(5) Subsections (1) to (3) of section 97 of the M36 Local Government Act 1972 (removal or exclusion of liability etc.) shall apply in relation to this section and any disability imposed by it as they apply in relation to section 94 of that Act and any disability imposed by that section.

(6) In this section “local authority” has the same meaning as in sections 94 and 97 of the M37 Local Government Act 1972.

Textual Amendments

F221 Words in s. 106(1) inserted (11.7.2001 (E.), 1.4.2002 (W.)) by S.I. 2001/2237, arts. 2(n), 28(1)(a); S.I. 2002/808, art. 27(1)(a)

F222 Words in s. 106(1) repealed (W.) (10.7.2011) by Local Government (Wales) Measure 2011 (nawm 4), ss. 34(9)(a), 178(2), Sch. 4 Pt. B

F223 Words in s. 106(2) inserted (11.7.2001 (E.), 1.4.2002 (W.)) by S.I. 2001/2237, arts. 2(n), 28(1)(b)(i); S.I. 2002/808, art. 27(1)(b)(i)

F224 Words in s. 106(2) repealed (W.) (10.7.2011) by Local Government (Wales) Measure 2011 (nawm 4), ss. 34(9)(b), 178(2), Sch. 4 Pt. B

F225 Words in s. 106(2) inserted (11.7.2001 (E.), 1.4.2002 (W.)) by S.I. 2001/2237, arts. 2(n), 28(1)(b)(ii); S.I. 2002/808, art. 27(1)(b)(ii)

F226 Word in s. 106 substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act.) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II para. 8

F227 S. 106(2A) inserted (11.7.2001 (E.), 1.4.2002 (W.)) by S.I. 2001/2237, arts. 2(n), 28(1)(c); S.I. 2002/808, art. 27(1)(c)

Modifications etc. (not altering text)

C168 S. 106 applied (with modifications) (8.1.1996) by 1995 c. X, ss. 1(3), 44, Sch. Pt. II

Marginal Citations

M36 1972 c. 70.

M37 1972 c. 70.

Scottish provisions S

107 Water and sewerage charges. S

F228 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The 1980 Act shall have effect subject to the amendments made in Part IV of [F229 Schedule 11 to this Act].

Textual Amendments

F228 S. 107(1) repealed (1.4.1996) by 1994 c. 39, s. 180(1)(2), Sch. 13 para. 176(13)(a), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)(d), Sch. 2

F229 Words in s. 107(2) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(13)(b) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)

108 Payments to local authorities by Secretary of State. S

(1) The Secretary of State may, in respect of the financial year 1993-94 and each subsequent financial year—

(a) make grants, (to be known as “revenue support grants”) to local authorities; and

(b) distribute among local authorities the money recovered by way of non-domestic rates (“non-domestic-rate income”) in that financial year.

(2) Schedule 12 to this Act has effect in relation to revenue support grant and the recovery and distribution of non-domestic rate income.

[F230 108A Special grants. S

(1) The Secretary of State may, with the consent of the Treasury, pay a grant (in this section referred to as a “special grant") in accordance with this section to a local authority.

(2) Where the Secretary of State proposes to make a special grant to one authority he shall, before making the grant, make a determination stating—

(a) the authority to which the grant is to be paid;

(b) the purpose for which the grant is to be paid; and

(c) the amount of the grant which is to be paid or the manner in which that amount is to be calculated.

(3) Where the Secretary of State proposes to make special grants to more than one authority he shall, before making the grants, make a determination stating—

(a) to which authorities they are to be paid;

(b) the purpose for which they are to be paid; and

(c) either—

(i) the amount which he proposes to pay to each authority or the manner in which the amount is to be calculated; or

(ii) the total amount which he proposes to distribute among the authorities and the basis upon which he proposes to distribute that amount.

(4) A determination under subsection (2) or (3) above shall be made with the consent of the Treasury and shall be specified in a report (to be called a special grant report) which shall contain such explanation of the main features of the determination as the Secretary of State considers to be desirable.

(5) A special grant report shall be laid before the [F231 Scottish Parliament] and, as soon as is reasonably practicable thereafter, the Secretary of State shall send a copy of it to any authority to which he proposes to make a special grant in accordance with the determination.

(6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the [F232 Scottish Parliament].

(7) A special grant report may specify conditions which the Secretary of State may with the consent of the Treasury impose on the payment of, or of any instalment of, any special grant to which the report relates; and the conditions may—

(a) require the provision of returns or other information before a payment is made to the authority concerned; or

(b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid.

(8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Secretary of State may, with the consent of the Treasury, determine.]

Textual Amendments

F230 S. 108A inserted (4.1.1995) by 1994 c. 39, s. 167 (with s. 128(8)); S.I. 1995/2850, art. 3(a), Sch. 2

F231 Words in s. 108A(5) substituted (27.7.2000) by S.I. 2000/2040, art. 2, Sch. para. 14(3)

F232 Words in s. 108A(6) substituted (27.7.2000) by S.I. 2000/2040, art. 2, Sch. para. 14(3)

109 Council tax grants. S

(1) If regulations under section 80 above have effect in respect of a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a [F233 local] authority as regards that financial year.

(2) The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine.

(3) A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may with the consent of the Treasury determine.

(4) In making any payment of grant under this section the Secretary of State may impose such conditions as he may with the consent of the Treasury determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid.

(5) In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of any amount which, in consequence of the regulations, the authority might reasonably be expected to lose, or to have lost, by way of payments in respect of council tax as it has effect for the financial year concerned.

Textual Amendments

F233 Words in s. 109(1) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(14) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)

110 Amendments to the 1975 Act in relation to non-domestic rates. S

(1) After section 7 of the 1975 Act there shall be inserted the following section—

“7A Provisions as to setting of non-domestic rates.

(1) The Secretary of State shall, in respect of the financial year 1993-94 and each subsequent financial year, prescribe for each local authority a rate which shall be their non-domestic rate in respect of that year.

(2) Non-domestic rates shall be levied in accordance with section 7 of this Act by each rating authority in respect of lands and heritages—

(a) which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the M38 Local Government Finance Act 1988, according to that rateable value; or

(b) which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the M39 Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note.

(3) The rates prescribed under subsection (1) above shall be known—

(a) in the case of the regional council, as the non-domestic regional rate;

(b) in the case of the district council, as the non-domestic district rate; and

(c) in the case of the islands council, as the non-domestic islands rate.

(4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed for the local authority under this section.

(5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.”

(2) For section 7A of the 1975 Act there shall be substituted the following section—

“7B Provisions as to setting of non-domestic rates.

(1) The Secretary of State shall, in respect of the financial year following that in which this subsection comes into force and each subsequent financial year, prescribe a rate which shall be the non-domestic rate to be levied throughout Scotland in respect of that financial year.

(2) Subject to subsection (3) below, non-domestic rates shall be levied in accordance with section 7 of this Act by each rating authority in respect of lands and heritages in their area, being lands and heritages—

(a) which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the M40 Local Government Finance Act 1988, according to that rateable value; or

(b) which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note.

(3) In the application of section 7 of this Act to the levying of the non-domestic rate prescribed under this section, for the words “to which the rate relates" in each of subsections (1) and (2) of that section there shall be substituted the words “of the rating authority".

(4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed under this section.

(5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.”

(3) In section 37 (interpretation) of the 1975 Act, in the definition of “non-domestic rate", for “section 7A" there shall be substituted “ section 7B ”.

(4) For section 9A of the 1975 Act (as inserted by paragraph 13 of Schedule 12 to the 1988 Act) there shall be substituted the following section—

“9A Interest on rates paid in error.

(1) Subject to regulations made under this section—

(a) where any amount has been paid to a rating authority in respect of rates either—

(i) in error; or

(ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently reduced,

and the rating authority repay the amount, the authority shall also pay to the person to whom the repayment is made interest on the amount; and

(b) where any amount has been repaid to any person by a rating authority either—

(i) in error; or

(ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently increased,

and the rating authority recover the amount, the authority may also recover from that person any interest paid on that amount.

(2) The Secretary of State may by regulations make provision as to—

(a) the circumstances in which interest is to be payable or recoverable by a rating authority;

(b) the rate at which any interest is to be paid, or the manner in which such rate is to be determined; and

(c) the date or dates from which, or by reference to which, any payment of interest is to run.

(3) This section applies to any payments such as are mentioned in subsection (1) which were made—

(a) after 1st April 1990; and

(b) before the coming into force of this section,

as it applies to such payments made after the coming into force of this section; but does not entitle any person to receive any payment of interest in respect of any such payment made before 1st April 1990.

(4) Regulations made under this section may provide for the deduction from any sum paid by way of interest under or by virtue of this section of any sum previously paid under or by virtue of any other enactment by way of interest in respect of the same payment.

(5) Regulations under this section—

(a) may make different provision in relation to different cases or descriptions of case;

(b) may include such 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.”

Commencement Information

I2 S. 110 partly in force; s. 110 not in force at Royal Assent see s. 119(2)(a); s. 110(1)(4) in force at 1.10.1992 by S.I. 1992/2183, art. 2(a) (with art. 3); s. 110(2)(3) in force at 31.3.1995 by S.I. 1995/3152, art. 2 (with art. 4)

Marginal Citations

M38 1988 c. 41.

M39 1988 c. 9.

M40 1988 c. 41.

111 Statutory and other references to rateable values etc. S

(1) Where—

(a) in any deed relating to heritable property executed before 1st April 1989 there is any provision which apportions any liability according to the assessed rental or, as the case may be, the gross annual, net annual or rateable value of any properties; and

(b) all the properties involved in the apportionment appear in the valuation roll in force immediately before 1st April 1989; and

(c) one or more of the properties constitute dwellings,

then, with effect from 1st April 1989, any reference to the assessed rental or, as the case may be, to any of those values in any such deed shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to any of those properties in the valuation roll in force immediately before that date.

(2) Where in any document executed before 1st April 1989 there is a reference to the assessed rental or, as the case may be, to the gross annual, net annual or rateable value of any property which—

(a) constitutes a dwelling; and

(b) appears in the valuation roll in force immediately before 1st April 1989,

then, with effect from that date that reference shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to that property in the valuation roll in force immediately before that date.

(3) Subject to subsection (4) below, where in any enactment (including an enactment contained in a subordinate instrument) there is a reference to the gross annual value, net annual value or rateable value of any property which constitutes a dwelling, then, with effect from 1st April 1989, that reference shall, unless the context otherwise requires, be construed as a reference to the gross annual value, net annual value or rateable value—

(a) subject to subsection (6) below, which appears in relation to that property in the valuation roll in force immediately before that date; or

(b) subject to subsection (7) below, in the case of such property which does not come into existence or occupancy as a dwelling until after that date, which would have appeared in the roll in respect of it had it been in existence or occupancy as such immediately before that date.

(4) Where in any enactment (including an enactment contained in a subordinate instrument or an enactment which falls to be construed in accordance with subsection (3) above) there is a reference to a rate or rateable value or to any factor connected with rating, or valuation for rating, the Secretary of State may make regulations providing that the reference shall instead be such as is prescribed.

(5) Regulations may provide as mentioned in subsection (4) above—

(a) as regards such enactment, or enactments of such description, as may be prescribed;

(b) in such way as the Secretary of State thinks fit (whether by amending enactments or otherwise).

(6) Where, before or after 1st April 1989, there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act—

(a) in relation to any such property as is mentioned in subsection (3)(a) above; and

(b) in respect of which no alteration has been made to the valuation roll in force immediately before that date,

references in that subsection to the gross annual, net annual or rateable value of that property which appears in the roll in force immediately before that date shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that roll been altered to take account of that material change of circumstances.

(7) Where there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act, in relation to any such property as is mentioned in subsection (3)(b) above, references in that subsection to the gross annual, net annual or rateable value of that property which would have appeared in respect of it in the roll in force immediately before 1st April 1989 shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that material change of circumstances been taken into account.

(8) The assessor shall, at the request of any person and on payment of such fee as may be prescribed, certify—

(a) what would have appeared in the valuation roll in force immediately before 1st April 1989 as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3)(b) above; or

(b) what would have appeared in that roll as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3) above had that roll been altered to take account of any material change of circumstances, within the meaning of section 37(1) of the 1975 Act, occurring before or after that date.

(9) An appeal shall lie—

(a) against any certificate issued by the assessor under subsection (8) above; or

(b) against any refusal by the assessor to issue a certificate under that subsection,

and the provisions of the Valuation Acts in regards to appeals and complaints shall apply, subject to such modifications and adaptations as may be prescribed, for the purposes of this subsection.

(10) Without prejudice to section 35 of the M41 Lands Valuation (Scotland) Act 1854 (which relates to the preservation of valuation rolls by the Keeper of the Records of Scotland), the assessor for each valuation area shall retain a copy of the valuation roll in force immediately before 1st April 1989 for the purposes of this Act; and the copy so retained shall be made available for public inspection at the assessor’s offices during ordinary business hours.

[F234 (10A) For the purposes of subsection (10) above, on and after 1st April 1996 the valuation roll which an assessor for a valuation area constituted under section 27 of the Local Government etc. (Scotland) Act 1994 is required to retain shall be the valuation roll for every valuation area existing before that date any part of which lies within his valuation area.]

(11) Where the net annual value of any property does not appear, or would not have appeared, in the valuation roll in force immediately before 1st April 1989, references in this section to the appearance in that roll of the net annual value of that property shall be taken as references to the appearance of its rateable value.

(12) For the purposes of this section “gross annual value", “net annual value" and “rateable value" shall continue to be construed in accordance with the provisions of section 6 of the 1956 Act as those provisions had effect immediately before 1st April 1989.

Textual Amendments

F234 .S. 111(10A) inserted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(15) (with s. 128(8)); S.I. 1996/323, art. 4(b)(c)

Marginal Citations

M41 1854 c. 91.

112 Council tax and community charges: restrictions on voting. S

(1) This section applies at any time to a member of a local authority, or a member of a committee of a local authority or of a joint committee of two or more local authorities (including in either case a sub-committee), if at that time—

(a) a sum falling within paragraph 1(1)(a) of Schedule 8 to this Act (including a sum falling within that paragraph by virtue of paragraph 11 of Schedule 11 to this Act) has become payable by him and has remained unpaid for at least two months; or

(b) a sum falling within paragraph—

(i) 4 or 5 of Schedule 2 (collection etc. of community charges); or

(ii) 11 of Schedule 5 (as read with the said paragraphs 4 and 5),

to the 1987 Act has become payable by him and has remained unpaid for at least three months.

(2) Subject to subsection (4) below, if a member to whom this section applies is present at a meeting of the authority or committee at which any of the following matters is the subject of consideration, namely—

(a) the setting of council tax under section 93(1)(a) above;

(b) the substitute setting of council tax under section 94(1) above;

(c) a reduced or deemed setting under paragraph 3 of Schedule 7 to this Act;

F235 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the exercise of any functions under Schedule 2, 3 or 8 or paragraph 11 of Schedule 11 to this Act, or Schedule 2 or paragraph 11 of Schedule 5 to the 1987 Act,

he shall at the meeting and as soon as practicable after its commencement disclose the fact that this section applies to him and shall not vote on any question with respect to the matter.

(3) If a person fails to comply with subsection (2) above, he shall be guilty of an offence, and shall for each offence be liable on summary conviction to a fine not exceeding level 3 on the standard scale, unless he proves that he did not know—

(a) that this section applied to him at the time of the meeting; or

(b) that the matter in question was the subject of consideration at the meeting.

(4) Subsections (1) to (3) of section 41 (removal or exclusion of disability) of the 1973 Act shall apply in relation to this section and any disability imposed by it as they apply in relation to section 38 (provision as to disability of members of authorities from voting) of that Act and any disability imposed by that section.

Textual Amendments

F235 s. 112(2)(d) repealed (19.2.1996 subject to S.I. 1996/323, art. 2(2)) by 1994 c. 39, ss. 180(2), Sch. 14.(with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(d)(iii)

Part V E+W+S Supplemental

113 Orders and regulations. E+W+S

(1) Any power of the Secretary of State [F236 , the Treasury or the National Assembly for Wales] under this Act to make orders or regulations (other than the power to make orders under section [F237 52X(6)] above) may be so exercised as to make different provision for different cases or descriptions of case, including different provision for different areas or for different authorities.

(2) Any power of the Secretary of State [F236 , the Treasury or the National Assembly for Wales] under this Act to make orders or regulations includes power to make such incidental, consequential, transitional or supplementary provision as he [F238 , they or it thinks] necessary or expedient.

(3) Any power of the Secretary of State or the Treasury under this Act to make orders or regulations shall be exercisable by statutory instrument which, except in the case of orders under—

(a) section 5(4), 11(3), [F239 22B(1A),][F240 52F(4), 52H(2), 52Q(2), 52S(2), 52X(6),] 74(3) or 79(3) above;

(b) section 119(2) below; or

(c) paragraph 1 of Schedule 12 to this Act,

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

[F241 (4) Any power of the National Assembly for Wales under this Act to make orders or regulations shall be exercisable by statutory instrument.]

Textual Amendments

F236 Words in s. 113(1)(2) substituted (18.11.2003) by virtue of Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 52(2)

F237 Word in s. 113(1) substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II pars. 9(a)

F238 Words in s. 113(2) substituted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 52(3)

F239 Words in s. 113(3)(a) substituted (30.3.2006) by Council Tax (New Valuation Lists for England) Act 2006 (c. 7), s. 1(6)

F240 Words in s. 113(3)(a) substituted (27.7.1999 with effect as mentioned in s. 30(2) of the amending Act) by 1999 c. 27, s. 30(1), Sch. 1 Pt. II para. 9(b)

F241 S. 113(4) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 52(5)

114 Power to make supplementary provision. E+W+S

(1) The Secretary of State may at any time by order make such supplementary, incidental, consequential or transitional provision as appears to him to be necessary or expedient for the general purposes or any particular purposes of this Act or in consequence of any of its provisions or for giving full effect to it.

(2) An order under this section may in particular make provision for amending, repealing or revoking (with or without savings) any provision of an Act passed before or in the same session as this Act, or of an instrument made under an Act before the passing of this Act, and for making savings or additional savings from the effect of any amendment or repeal made by this Act.

(3) Any provision that may be made under this section shall be in addition and without prejudice to any other provision of this Act.

(4) No other provision of this Act shall be construed as prejudicing the generality of the powers conferred by this section.

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

115 Financial provisions. E+W+S

(1) There shall be paid out of money provided by Parliament—

(a) any sums required to enable valuations to be carried out in accordance with Part I or II of this Act;

(b) any expenses of the Secretary of State incurred in consequence of this Act; and

(c) any increase attributable to this Act in the sums payable out of money so provided under any other enactment.

(2) There shall be paid into the Consolidated Fund—

(a) any sums received by the Secretary of State in consequence of this Act; and

(b) any increase attributable to this Act in the sums payable into that Fund under any other enactment.

116 Interpretation: general. E+W+S

(1) In this Act, unless the context otherwise requires—

• “the 1987 Act” means the M42 Abolition of Domestic Rates Etc. (Scotland) Act 1987;

• “the 1988 Act” means the M43 Local Government Finance Act 1988;

• “the Social Security Acts” means the M44 Social Security Contributions and Benefits Act 1992 and the M45 Social Security Administration Act 1992;

• [F242 “executive” and “executive arrangements" have the same meaning as in Part II of the Local Government Act 2000;]

• “financial year” means any period of twelve months beginning with 1st April;

• “information” includes accounts, estimates and returns;

• “prescribed” means prescribed by regulations made by the Secretary of State.

(2) Nothing in any private or local Act (whenever passed) shall in any way affect the operation of this Act or of anything done under it.

Textual Amendments

F242 In s. 116(1) definition of "executive" and "executive arrangements" inserted (E.W.) (11.7.2001 (E.), 1.4.2002 (W.)) by S.I. 2001/2237, arts. 2(n), 28(2); S.I. 2002/808, art. 27(2)

Marginal Citations

M42 1987 c. 47.

M43 1988 c. 41.

M44 1992 c. 4.

M45 1992 c. 5.

117 Minor and consequential amendments and repeals. E+W+S

(1) The enactments mentioned in Schedule 13 to this Act shall have effect subject to the amendments there specified (being minor amendments and amendments consequential on the provisions of this Act).

(2) The enactments mentioned in Schedule 14 to this Act (which include some that are spent or no longer of practical utility) are hereby repealed to the extent specified in the third column of that Schedule.

118 Savings and transitional provisions. E+W+S

(1) Nothing in this Act (except sections 101 and 102) shall affect the operation of the 1988 Act in relation to any community charge in respect of a day falling before 1st April 1993; and nothing in this Act (except paragraphs 1 to 4 and 6(11) of Schedule 10) shall affect the operation of that Act in relation to any financial year beginning before that date.

(2) Nothing in this Act (except section 101) shall affect the operation of the 1987 Act in relation to any community charge in respect of a day falling before 1st April 1993.

(3) The repeal by this Act of the 1987 Act shall not affect any amendment made by that Act to any other enactment; and the repeal by this Act of any enactment amending that Act shall not affect any amendment so made to that Act.

(4) Nothing in this Act shall affect the operation of the Social Security Acts in relation to any community charge benefit in respect of a day falling before 1st April 1993.

(5) In relation to any time before the commencement of the Social Security Acts, this Act and the repealed enactments shall have effect as if—

(a) any reference in this Act to those Acts were a reference to those enactments;

(b) any reference in this Act (except paragraph 4 of Schedule 9) to either of those Acts, or to any provision of those Acts, were a reference to the corresponding provisions or provision of those enactments;

(c) subsections (1) to (7) of the section set out in paragraph 4 of Schedule 9 to this Act were substituted for subsections (8A), (8AA) and (8B) to (8F), and subsection (11) of that section were substituted for subsections (8G) and (8H), of section 20 of the M46 Social Security Act 1986; and

(d) subsections (8) and (9) of the section so set out were substituted for subsections (5A) and (5B), and paragraphs (a) and (b) of subsection (10) of that section were substituted for paragraph (c) of subsection (6), of section 21 of that Act.

(6) The provisions of any regulations or orders relating to council tax benefit which—

(a) are made before the commencement of the Social Security Acts; and

(b) are expressed to come into force after that commencement,

may refer to any relevant provisions of those Acts rather than to the corresponding provisions of the repealed enactments.

(7) In this section—

• “community charge” has the same meaning as in section 100 above;

• “the repealed enactments” means the enactments repealed by the M47 Social Security (Consequential Provisions) Act 1992;

and any reference to an enactment includes a reference to any regulations or orders made (or having effect as if made) under that enactment.

Marginal Citations

M46 1986 c. 50.

M47 1992 c. 6.

119 Short title, commencement and extent. E+W+S

(1) This Act may be cited as the Local Government Finance Act 1992.

(2) The following provisions of this Act, namely—

(a) sections 99(2), 110 and 111;

(b) paragraphs 1 to 4 of Schedule 10;

(c) paragraphs 29(a), 30, 31(b), 32 to 37 and 38(a), (b), (c) and (e) of Schedule 11;

(d) Schedule 13 except paragraphs 15 to 25, 31, 42, 44(c), 45 to 47, 59 to 74, 76 to 88, 92, 99 and 100; and

(e) Schedule 14 except the repeals in the 1988 Act (other than the repeals in Schedule 12) and the repeals in the Social Security Acts,

shall not come into force until such day as the Secretary of State may by order appoint; and different days may be appointed for different provisions or for different purposes.

(3) Part I of this Act, sections 102 and 104 to 106 above and Schedule 10 to this Act extend to England and Wales only.

(4) Part II of this Act, sections 107 to 112 above and Schedules 11 and 12 to this Act extend to Scotland only.

(5) This Act does not extend to Northern Ireland.

Subordinate Legislation Made

P1 S. 119(2) power partly exercised (6.3.1992): different dates appointed for specified provisions by S.I. 1992/473, arts. 2, 3.

S. 119(2) power partly exercised (13.3.1992): 1.4.1992 appointed for specified provisions by S.I. 1992/818, art. 2.

S. 119(2) power partly exercised (17.6.1992): 18.6.1992 appointed for specified provision by S.I. 1992/1460, art. 2.

S. 119(2) power partly exercised (10.7.1992): 1.8.1992 appointed for specified provisions by S.I. 1992/1755, art. 2 (with savings).

S. 119(2) power partly exercised (9.9.1992): 1.10.1992 appointed for specified provisions by S.I. 1992/2183, art. 2, Sch. (with savings).

S. 119(2) power partly exercised (14.10.1992): different dates appointed for specified provisions by S.I. 1992/2454, arts. 2, 3 (with transitional provision).

S. 119(2) power partly exercised (29.1.1993): different dates appointed for specified provisions by S.I. 1993/194, arts. 2, 3

S. 119(2) power partly exercised (8.3.1993): 1.4.1993 appointed for specified provisions by S.I. 1993/575, art. 2