C76C77C78C110C109 Part I Council Tax: England and Wales
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.
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
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7
C5Chapter I Main provisions
Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49
Preliminary
1 Council tax in respect of dwellings.
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.
F12
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.
C13
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.
2 Liability to tax determined on a daily basis.
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
3 Meaning of “dwelling".
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 M1General 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 M2Local 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.
F5304A
Subject to subsection (6) below, domestic property falling within section 66(1A) of the 1988 Act is not 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.
4 Dwellings chargeable to council tax.
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.
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.
F21A
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—
F3Range 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.
F44A
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.
Liability to tax
6 Persons liable to pay council tax.
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 tenantof 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 F6paragraph 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 M3Housing Act 1985;
“statutory tenant” means a statutory tenant within the meaning of the M4Rent Act 1977 or the M5Rent (Agriculture) Act 1976.
7 Liability in respect of caravans and boats.
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 M6Caravan 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.
8 Liability in prescribed cases.
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.
C23
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.
9 Liability of spouses.
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 F9paragraph 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.
F104
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.
Amounts of tax payable
10 Basic amounts payable.
1
Subject to sections 11 to F47813A 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.
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 F11sections 11AF479, 11BF561, 12, 12A and 12B 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.
11AF15Discounts: special provision for England
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)F480, (4) or (4A) 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.
F4824A
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—
a
in relation to all dwellings of that class in its area, or
b
in relation to such description of dwellings of that class as it may specify in the determination,
that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.
4B
Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.
F4834C
Subsections (3), (4) and (4A) are subject to section 11B(4).
5
A billing authority may make a determination varying or revoking a determination under subsection (3)F481, (4) or (4A) 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.
11BF476Higher amount for long-term empty dwellings: England
1
For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day a dwelling is a long-term empty dwelling—
a
the discount under section 11(2)(a) shall not apply, and
b
the amount of council tax payable in respect of that dwelling and that day shall be increased by such percentage of not more than 50 as it may so specify.
2
The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.
3
A class of dwellings may be prescribed under subsection (2) by reference to such factors as the Secretary of State thinks fit and may, in particular, be prescribed by reference to—
a
the physical characteristics of, or other matters relating to, dwellings;
b
the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
4
Where a determination under this section has effect in relation to a class of dwellings—
a
the billing authority may not make a determination under section 11A(3), (4) or (4A) in relation to that class, and
b
any determination that has been made under section 11A(3), (4) or (4A) ceases to have effect in relation to that class.
5
A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.
6
A billing authority which makes a determination under this section must 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) does not affect the validity of a determination.
8
For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 2 years ending with that day—
a
it has been unoccupied, and
b
it has been substantially unfurnished.
9
In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of any one or more periods of not more than 6 weeks during which either of the conditions in subsection (8)(a) and (b) is not met (or neither of them is met).
10
The Secretary of State may by regulations substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (9).
F1312 Discounts: special provision for Wales.
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.
F5624A
Subsections (3) and (4) are subject to section 12A(6) and 12B(7).
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.
12AF560Higher amount for long-term empty dwellings: Wales
1
For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day a dwelling is a long-term empty dwelling—
a
the discount under section 11(2)(a) does not apply, and
b
the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 100 as it may specify in the determination.
2
A billing authority may specify different percentages for different dwellings based on the length of time for which they have been long-term empty dwellings.
3
In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.
4
The Welsh Ministers may, by regulations, prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.
5
A class of dwellings may be prescribed under subsection (4) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—
a
the physical characteristics of, or other matters relating to, dwellings;
b
the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
6
Where a determination under this section has effect in relation to a class of dwellings—
a
the billing authority may not make a determination under section 12(3) or (4) in relation to that class, and
b
any determination that has been made under section 12(3) or (4) ceases to have effect in relation to that class.
7
A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.
8
Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.
9
The notice must be published before the end of the period of 21 days beginning with the date of the determination.
10
The validity of a determination is not affected by a failure to comply with subsection (8) or (9).
11
For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 1 year ending with that day—
a
it has been unoccupied, and
b
it has been substantially unfurnished.
12
In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of—
a
any period which pre-dates the coming into force of this section;
b
any one or more periods of not more than 6 weeks during which one or both of the conditions in subsection (11) are not met.
13
The Welsh Ministers may by regulations—
a
substitute a different percentage limit for the limit which is for the time being specified in subsection (1)(b);
b
substitute a different period, of not less than 1 year, for the period which is for the time being specified in subsection (11);
c
substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (12)(b).
14
A statutory instrument containing regulations made under subsection (13)(a) or (b) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.
15
Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.
12BHigher amount for dwellings occupied periodically: Wales
1
For any financial year, a billing authority in Wales may by determination provide in relation to its area that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—
a
the discount under section 11(2)(a) does not apply, and
b
the amount of council tax payable in respect of that dwelling and that day is increased by such percentage of not more than 100 as it may specify in the determination.
2
The conditions are—
a
there is no resident of the dwelling, and
b
the dwelling is substantially furnished.
3
But a billing authority's first determination under this section must be made at least one year before the beginning of the financial year to which it relates.
4
In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.
5
The Welsh Ministers may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.
6
A class of dwellings may be prescribed under subsection (5) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—
a
the physical characteristics of, or other matters relating to, dwellings;
b
the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
7
Where a determination under this section has effect in relation to a class of dwellings—
a
the billing authority may not make a determination under section 12(3) or (4) in relation to that class, and
b
any determination that has been made under section 12(3) or (4) ceases to have effect in relation to that class.
8
A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.
9
Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.
10
The notice must be published before the end of the period of 21 days beginning with the date of the determination.
11
The validity of a determination is not affected by a failure to comply with subsection (9) or (10).
12
The Welsh Ministers may by regulations specify a different percentage limit for the limit which is for the time being specified in subsection (1)(b).
13
A statutory instrument containing regulations made under subsection (12) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.
14
Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.
13 Reduced amounts.
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
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.
C35
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
F531a
b
regulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.
13AF485Reductions by billing authority
1
The amount of council tax which a person is liable to pay in respect of any chargeable dwelling and any day (as determined in accordance with sections 10 to 13)—
a
in the case of a dwelling situated in the area of a billing authority in England, is to be reduced to the extent, if any, required by the authority's council tax reduction scheme (see subsection (2));
b
in the case of a dwelling situated in the area of a billing authority in Wales, is to be reduced to the extent, if any, required by any council tax reduction scheme made under regulations under subsection (4) that applies to that dwelling;
c
in any case, may be reduced to such extent (or, if the amount has been reduced under paragraph (a) or (b), such further extent) as the billing authority for the area in which the dwelling is situated thinks fit.
2
Each billing authority in England must make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings situated in its area, by—
a
persons whom the authority considers to be in financial need, or
b
persons in classes consisting of persons whom the authority considers to be, in general, in financial need.
3
Schedule 1A (which contains provisions about schemes under subsection (2)) has effect.
4
The Welsh Ministers may by regulations—
a
require a person or body specified in the regulations to make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings to which the scheme applies, by persons to whom the scheme applies,
b
impose requirements on that person or body regarding the matters which must be included in that scheme, and
c
make other provision for and in connection with such schemes.
5
Schedule 1B (which contains further provisions about regulations under subsection (4) and about schemes under those regulations) has effect.
6
The power under subsection (1)(c) includes power to reduce an amount to nil.
7
The power under subsection (1)(c) 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.
8
No regulations under subsection (4) are to be made unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the National Assembly for Wales.
9
In this Part “council tax reduction scheme” means a scheme under subsection (2) or regulations under subsection (4).
13BF16Transitional arrangements
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.
Administration and appeals
14 Administration, penalties and enforcement.
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.
F5544
Where a liability order has been made against a person under regulations under Schedule 4, the billing authority concerned may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.
14AF477Regulations about powers to require information
1
The appropriate authority may by regulations provide for the exercise, for prescribed council tax purposes, of—
a
powers to require the provision of information;
b
powers to require a person to enter into arrangements under which access is permitted to the person's electronic records.
2
The appropriate authority may by regulations make provision about arrangements for access to electronic records for prescribed council tax purposes where the arrangements are entered into otherwise than under a requirement of the kind mentioned in subsection (1)(b).
3
The appropriate authority may by regulations—
a
make provision about the persons by whom powers conferred by regulations under this section may be exercised;
b
make provision about the persons by whom arrangements under regulations under this section may be made;
c
in particular, make provision for the authorisation by billing authorities of persons to exercise those powers or make those arrangements.
4
The provision that may be made by regulations under this section includes, in particular, provision equivalent to—
a
provision made by a relevant enactment, or
b
provision that is capable of being made under a relevant enactment,
with such modifications as the appropriate authority thinks fit.
5
For the purposes of subsection (4), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—
a
section 109A(8) of the Social Security Administration Act 1992 (application of section 109B of that Act to the Crown);
b
section 109B of that Act (powers to require information);
c
section 110A of that Act (authorisations by local authorities to exercise powers of investigation);
d
section 110AA of that Act (power of local authority to require electronic access to information);
e
section 121DA of that Act (interpretation of Part 6 of that Act);
f
section 191 of that Act (interpretation of that Act).
6
This section does not affect the operation of Schedule 2 (administration of council tax).
7
In this section “council tax purposes” means purposes relating to a person's liability to pay council tax.
14BRegulations about offences
1
The appropriate authority may by regulations provide for the creation of offences that may be committed by a person in prescribed circumstances—
a
by intentionally delaying or obstructing a person in the exercise of a power conferred by regulations under section 14A(1);
b
by refusing or failing to comply with any requirement under regulations under section 14A(1)(b) or with the requirements of any arrangements entered into in accordance with such regulations;
c
by refusing or failing, when required to do so by or under this Act or by or under regulations made under this Act, to provide any information or document in connection with a person's liability to pay council tax;
d
by making a false statement or representation in connection with such liability;
e
by providing, or causing or allowing to be provided, in connection with such liability, a document or information which is false;
f
by failing to notify, or causing or allowing a person to fail to notify, a matter that is relevant to such liability (including in particular any matter that is required to be notified by or under this Act or by or under regulations made under this Act).
2
Regulations under subsection (1)(a), (b) or (c)—
a
must provide for an offence under the regulations to be triable only summarily;
b
may not provide for such an offence to be punishable with a fine exceeding level 3 on the standard scale.
3
Regulations under subsection (1)(a), (b) or (c)—
a
may provide, in a case where a person is convicted of an offence under the regulations and the act or omission constituting the offence continues after the conviction, for the person to be guilty of a further offence and liable on summary conviction to a daily fine;
b
may not provide for the daily fine to exceed £40.
4
Regulations under subsection (1)(d), (e) or (f) that create an offence that may only be committed by a person acting dishonestly—
a
must provide for the offence to be triable summarily or on indictment;
b
may not provide for the offence to be punishable on summary conviction with imprisonment for a term exceeding 12 months or with a fine exceeding the statutory maximum;
c
may not provide for the offence to be punishable on conviction on indictment with imprisonment for a term exceeding 7 years (and may provide for the offence to be punishable on conviction on indictment with a fine).
5
Regulations under this section that create an offence within subsection (4) that may be committed before the date that section 154(1) of the Criminal Justice Act 2003 comes into force may not provide for such an offence committed before that date to be punishable on summary conviction with imprisonment for a term exceeding 6 months.
6
Regulations under subsection (1)(d), (e) or (f) that create an offence that may be committed by a person acting otherwise than dishonestly—
a
must provide for the offence to be triable only summarily;
b
may not provide for the offence to be punishable with imprisonment for a term exceeding 51 weeks or with a fine exceeding level 5 on the standard scale.
7
Regulations under this section that create an offence within subsection (6) that may be committed before the date that section 281(5) of the Criminal Justice Act 2003 comes into force may not provide for such an offence committed before that date to be punishable with imprisonment for a term exceeding 3 months.
8
The appropriate authority may by regulations make provision—
a
about defences to an offence under regulations under this section;
b
about the commission by a body corporate of such an offence;
c
about the conduct of proceedings for such an offence;
d
about the time limits for bringing such proceedings;
e
about the determination of issues arising in such proceedings;
f
about other matters of procedure and evidence in relation to such offences.
9
The provision that may be made by regulations under this section includes, in particular, provision equivalent to—
a
provision made by a relevant enactment, or
b
provision that is capable of being made under a relevant enactment,
with such modifications as the appropriate authority thinks fit.
10
For the purposes of subsection (9), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—
a
section 111 of the Social Security Administration Act 1992 (offences relating to powers under that Act);
b
section 111A of that Act (dishonest representations for obtaining benefit etc);
c
section 112 of that Act (false representations for obtaining benefit etc.);
d
section 115 of that Act (offences by bodies corporate);
e
section 116 of that Act (legal proceedings);
f
section 121DA of that Act (interpretation of Part 6 of that Act);
g
section 191 of that Act (interpretation of that Act).
14CRegulations about penalties
1
The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—
a
that person's act or omission results or could result in the amount of council tax that a person (“P”) is liable to pay being reduced or subject to a discount, and
b
P is not or will not be entitled to that reduction or discount.
2
The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—
a
that person's act or omission results or could result in a dwelling in respect of which a person (“P”) would otherwise be liable to pay council tax being treated as an exempt dwelling for a period, and
b
the dwelling is not or will not be an exempt dwelling for all or part of that period.
3
Regulations under this section must—
a
make provision with the effect that a penalty may only be imposed on a person where the person agrees to the imposition of the penalty as an alternative to criminal proceedings being taken against the person in respect of the act or omission to which the penalty relates,
b
make provision with the effect that a penalty may only be imposed on a person where the person has not been charged with an offence in respect of the act or omission to which the penalty relates, or
c
make provision within paragraph (a) and (b).
4
Where—
a
regulations under this section specify a sum as a penalty (or a minimum or maximum penalty), and
b
it appears to the Treasury that there has been a change in the value of money since those regulations were made or (as the case may be) the last occasion when an order under this subsection was made,
the Treasury may by order substitute for that sum such other sum as appears to them to be justified by the change.
5
An order under subsection (4) does not apply in relation to any act done or omission which began before the date on which the order comes into force.
6
This section does not affect the operation of paragraph 1 of Schedule 3 (penalties).
7
The provision that may be made by regulations under this section includes, in particular, provision equivalent to—
a
provision made by a relevant enactment, or
b
provision that is capable of being made under a relevant enactment,
with such modifications as the appropriate authority thinks fit.
8
For the purposes of subsection (7), each of the following is a “relevant enactment”—
a
section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution);
b
section 115B of that Act (penalty as alternative to prosecution: colluding employers etc);
c
section 115C of that Act (penalties in respect of incorrect statements etc);
d
section 115D of that Act (penalties in respect of failures to disclose information);
e
section 121DA of that Act (interpretation of Part 6 of that Act);
f
section 191 of that Act (interpretation of that Act).
9
The reference in subsection (8)—
a
to section 115C or 115D of the Social Security Administration Act 1992 is to that section without the repeals in it contained in Part 1 of Schedule 14 to the Welfare Reform Act 2012;
b
to any other provision of that Act is to the provision as it had effect on the day on which the Local Government Finance Act 2012 was passed.
14DSections 14A to 14C: supplementary
1
In sections 14A to 14C—
“the appropriate authority” means—
- a
the Secretary of State, in relation to England, and
- b
the Welsh Ministers, in relation to Wales;
- a
“prescribed”, in relation to regulations made by the Welsh Ministers, means prescribed by such regulations.
2
A statutory instrument containing regulations made by the Secretary of State under any of sections 14A to 14C may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
3
A statutory instrument containing regulations made by the Welsh Ministers under any of sections 14A to 14C may not be made unless a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales.
15 Valuation tribunals.
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.
C41
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.
Miscellaneous
17 Completion of new dwellings.
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 F17no appeal against the notice is brought under paragraph 4 of the Schedule, the day stated in the notice; and
b
where F18an 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.
18 Death of persons liable.
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 F19or civil partner , under section 9 above; or
c
a penalty was imposed on him F486under regulations under section 14C or 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.
F2019 Exclusion of Crown exemption in certain cases.
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;
F21bb
the Greater London Authority;
bc
any functional body, within the meaning of the Greater London Authority Act 1999;
F500c
a police and crime commissioner;
ca
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
cb
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e
the Receiver for the Metropolitan Police District; F24. . .
F25f
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26g
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.
C8Chapter II Valuation Lists
Pt. I Ch. II amended (28.11.1994) by S.I. 1994/2825, reg. 47
Preliminary
C620 Listing officers.
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.
The lists
21 Valuations for purposes of lists.
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 F27the appropriate date and on such assumptions and in accordance with such principles as may be prescribed.
F282A
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.
22 Compilation and maintenance of lists.
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 F29, 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.
22AF30 Amalgamated valuation lists for Welsh billing authorities.
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.
22BF37Compilation and maintenance of new lists
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).
F311A
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
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
in relation to billing authorities in Wales, on 1 April 2005.
3
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 F34subsection (1A) above may be made unless a draft of the order has been laid before, and approved by resolution of, the House of Commons.
F46712
No order under subsection (3) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the National Assembly for Wales.
23 Contents of lists.
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.
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) F35, 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.
25 Compilation and maintenance of new lists.
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplemental
25AF556Powers of entry: England
1
If a valuation officer needs to value a dwelling in England for the purpose of carrying out any of the officer’s functions, the officer and any servant of the Crown authorised by the officer in writing may enter on, survey and value the dwelling if subsections (2) and (4) are fulfilled and (where it applies) subsection (5) is fulfilled.
2
The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under subsection (1).
3
The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the dwelling.
4
After the tribunal has given its approval, at least 3 days’ notice in writing must be given of the proposed exercise of the power.
5
In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce the authorisation.
6
A person who intentionally delays or obstructs a person in the exercise of a power under this section is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
7
For the purpose of the requirement under subsection (4), the following days are to be disregarded—
a
a Saturday, a Sunday, Christmas Day or Good Friday;
b
a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.
8
The tribunal may—
a
determine any application brought under this section and any question arising from that application;
b
specify the arrangements by which any entry approved by it must be conducted, including whether the entry may occur on more than one day.
9
In this section—
“the tribunal” means the First-tier Tribunal, and
“valuation officer” means any listing officer and any other officer of Revenue and Customs who is for the time being appointed by the Commissioners of Her Majesty’s Revenue and Customs to carry out any of their functions.
26 Powers of entryF557: Wales
1
If a valuation officer needs to value a dwelling F555in Wales 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 M10Banking 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.
27 Information about properties.
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.
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.
C72
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) F38, 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) F39or 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.
29 Information about proposals and appeals.
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.
C30C103C104C110C109C151C171 Chapter III Setting of Council Tax
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)
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)
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
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)
Pt. 1 Ch. 3 modified (7.12.2011 for specified purposes, 3.5.2012 in so far as not already in force) by The Swansea (Communities) Order 2011 (S.I. 2011/2932), art. 1(2)(3), 22(4)
Setting of amounts
C9C10C110C111C10930C110C109 Amounts for different categories of dwellings.
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 F181—
i
in the case of a billing authority in England, sections 31A, 31B and 34 to 36 below, or
ii
in the case of a billing authority in Wales, sections 32 to 36 below; and
b
any amounts which, in relation to the year and the category of dwellings F182—
i
in the case of a billing authority in England, have been calculated in accordance with sections 42A, 42B and 45 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, or
ii
in the case of a billing authority in Wales, 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 F183—
a
in the case of a billing authority in England, sections 31A, 31B and 34 to 36 below, or sections 42A, 42B and 45 to 47 below, or both, or
b
in the case of a billing authority in Wales, 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.
F4010
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.
C11C1231 Substituted amounts.
1
Where a billing authority has set amounts for a financial year under section 30 above and at any later time—
F187aa
substitute calculations it has made under section 52ZF below have effect by virtue of section 52ZH or 52ZI 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.
C159F1844A
Subject to any provision made by regulations under subsection (6) below, where an authority sets amounts in substitution under subsection (1)(a) above in the circumstances described in section 52ZO(6) or 52ZP(6) or (8) below, it may recover from the local precepting authority in question administrative expenses incurred by it in, or in consequence of, so doing.
C161C1605
F188Subject to any provision made by regulations under subsection (6) below, 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.
F1856
The Secretary of State may by regulations make provision for cases in which—
a
subsection (4A) or (5) above does not apply, or
b
that subsection applies with modifications.
The requisite calculations
31AC171F458Calculation of council tax requirement by authorities in England
1
In relation to each financial year a billing authority in England must 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, other than a BID Revenue Account, for the year in accordance with proper practices,
b
such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
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,
F522da
any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with regulations under section 97(2B) of the 1988 Act,
e
any amounts which it estimates will be transferred in the year from its general fund to its collection fund in accordance with section 97(4) of the 1988 Act, and
f
any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of the 1988 Act and charged to a revenue account for the year.
3
The authority must calculate the aggregate of—
a
the income which it estimates will accrue to it in the year and which it will credit to a revenue account, other than a BID Revenue Account, for the year in accordance with proper practices,
F523aa
any amounts which it estimates will be transferred in the year from its collection fund to its general fund in accordance with regulations under section 97(2A) of the 1988 Act,
b
any amounts which it 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,
c
any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of the 1988 Act and will be credited to a revenue account for the year, and
d
the amount of the financial reserves which the authority estimates it will use in order to provide for the items mentioned in subsection (2)(a), (b), (e) and (f) 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 is to be its council tax requirement for the year.
5
In making the calculation under subsection (2) above the authority must ignoreF551—
a
payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fundF552, and
b
subject to paragraphs (da), (e) and (f) of subsection (2) 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 must take into account—
a
the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and
b
the amount of any precept issued to it for the year by a local precepting authority and the amount of any levy or special levy issued to it for the year.
7
But (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) the authority must not anticipate a precept, levy or special levy not issued.
8
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 in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—
i
sums which will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, 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 in accordance with proper practices.
9
In making the calculation under subsection (3) above the authority must ignore—
a
payments which must be made into its collection fund under section 90(1) of the 1988 Act or to a trust fund, and
b
subject to paragraphs F524(aa), (b) and (c) of subsection (3) above, sums which have been or are to be transferred from its collection fund to its general fund.
10
The Secretary of State may by regulations do either 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 (9) above, or any of them, or by adding other provisions, or by a combination of those methods).
11
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.
12
This section is subject to section 52ZS below (which requires a direction to a billing authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
13
In this section “BID Revenue Account” has the same meaning as in Part 4 of the Local Government Act 2003.
31BC171Calculation of basic amount of tax by authorities in England
1
In relation to each financial year a billing authority in England must 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 31A(4) above as its council tax requirement for the year;
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 31A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.
3
The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority must make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
4
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 must be determined in the prescribed manner by such authority or authorities as may be prescribed.
5
The Secretary of State may by regulations do either or both of the following—
a
alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);
b
provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
C152C167C171C15532C171 Calculation of budget requirement F456by authorities in Wales.
1
In relation to each financial year a billing authority F449in Wales shall make the calculations required by this section.
2
The authority must calculate the aggregate of—
F504a
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;
F505aa
the expenditure that the authority estimates it will incur in the year in making repayments of—
i
grant paid to it by the Secretary of State or the Welsh Ministers, or
ii
amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;
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; F441and
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; F468...
F442e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5062A
The expenditure mentioned in subsection (2)(a) does not include expenditure which the authority estimates it will charge to a BID Revenue Account.
3
The authority must calculate the aggregate of—
a
the sums which it estimates will be payable for the year into its F445... F43council 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, F507BID levy or financial contribution made under section 43 of the Local Government Act 20034, revenue support grant, F508its council tax reduction scheme, additional grant F44or F509special grantF446...;;
F510aa
the sums that it estimates will be payable to it for an earlier financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant, or
iii
additional grant;
F443b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) F444and (b) of subsection (2) above.
F453A
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.
F4505
In making the calculation under subsection (2) above the authority must ignore—
a
payments which must be met from a trust fund;
b
payments to be made to the F475Welsh Ministers 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 1 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 1 of this Act, excess receipts by way of non-domestic rates or council tax.
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.
F476A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
F452ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F4538
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4538A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4538B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
The F454Welsh Ministers 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 F455(7) 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.
F4211
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F51112
In this section and section 33—
a
references to sums payable for a financial year in respect of redistributed non-domestic rates are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act relating to the authority (including as amended by a report under paragraph 13 of Schedule 8 to that Act);
b
references to sums payable for a financial year in respect of revenue support grant are to sums so payable in accordance with the local government finance report for the year under section 84G of the 1988 Act (including as amended by a report under section 84L of that Act);
c
references to sums payable for a financial year in respect of an authority’s council tax reduction scheme are to sums payable by the Welsh Ministers under section 31 of the Local Government Act 2003 in respect of a scheme which applies in accordance with regulations under section 13A5 or in default in accordance with regulations under section 13A of, and paragraph 6 of Schedule 1B6;
d
references to sums payable for a financial year in respect of additional grant are to sums so payable in accordance with a report for the year under section 86A of the 1988 Act; and
e
references to sums payable for a financial year in respect of special grant are to sums payable in the year in accordance with a special grant report under section 88C of the 1988 Act.
F51212A
“BID levy” and “BID Revenue Account” have the meaning given in Part 4 of the Local Government Act 2003.
C13C14C110C112C10933C110C109C171Calculation of basic amount of tax F462by authorities in Wales.
C15C16C17C95C98C125C128C133C136C141C144C1561
In relation to each financial year a billing authority F211in Wales 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 F212...F49 council fund in respect of redistributed non-domestic rates, revenue support grant, F513its council tax reduction scheme, additional grant F50or F514special grantF213...;;
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.
F5151A
In this section, references to sums payable for a financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant,
iii
an authority’s council tax reduction scheme,
iv
additional grant, and
v
special grant,
are to be construed in accordance with section 32(12).
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.
F210C183
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2103A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F513B
F214... 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 F215authority'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 F215authority'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 F215authority'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.
F52F533C
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.
F52F533D
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 F216... (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.
5
The F217Welsh Ministers 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.
C19C20C110C113C109C12134C110C109C171 Additional calculations where special items relate to part only of area.
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 F189section 31B(1) above or 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 F190in section 31B(1) above or 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.
F4875
Regulations under subsection (4) that apply to billing authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.
C21C2235C171 Special items for purposes of section 34.
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 F191section 31A(2) above or 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—
C23a
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.
F544
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—
"
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—
F55a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F56c
a National Park authority in relation to a National Park in Wales.
C24C25C110C114C10936C110C109C171 Calculation of tax for different valuation bands.
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 F192section 31B(1) above or 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.
36AC171F459Substitute calculations: England
C1621
An authority in England which has made calculations in accordance with sections 31A, 31B and 34 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 31A(11) above for this purpose.
2
None of the substitute calculations shall have any effect if—
a
the amount calculated under section 31A(4) above, or any amount calculated under section 31B(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 31B(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item T in section 31B(1) above or item TP in section 34(3) above.
4
For the purposes of subsection (2)(a) above, one negative amount is to be taken to exceed another if it is closer to nil (so that minus £1 is to be taken to exceed minus £2).
5
Subsections (2) and (3) above do not apply if the previous calculations have been quashed because of a failure to comply with sections 31A, 31B and 34 to 36 above in making the calculations.
C26C27C110C115C10937C110C109C171 Substitute calculations.
C1221
An authority F193in Wales 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 F57or (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.
Supplemental
C28C2938 Information for purposes of Chapter III.
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.
C72C176C179 Chapter IV Precepts
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)
Pt. 1 Chs. 4, 4ZA: power to modify conferred by 2009 c. 20, s. 107G(3) (as inserted (E.W.) (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(3), 25(2))
Pt. 1 Chs. 4, 4ZA applied (with modifications) (27.4.2017) by The Combined Authorities (Finance) Order 2017 (S.I. 2017/611), arts. 1, 4(1)(2)(a), Sch. (as amended (17.5.2024) by S.I. 2024/652, regs. 1(1), 3(a)(b))
Preliminary
C3139C176 Precepting and precepted authorities.
1
Each of the following is a major precepting authority for the purposes of this Part, namely—
a
a county council F58in England;
F59aa
the Greater London Authority;
C178F558ab
a mayoral combined authority, as defined by section 107A(8) of the Local Democracy, Economic Development and Construction Act 2009;
F501b
a police and crime commissioner;
d
a metropolitan county fire and civil defence authority;
F60da
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;
F573db
a fire and rescue authority created by an order under section 4A of that Act;
F61e
the London Fire and Civil Defence Authority; and
F62f
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.
F635
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.
Issue of precepts
C32C3340C176 Issue of precepts by major precepting authorities.
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 F219—
i
in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or
ii
in the case of a precepting authority in Wales, 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 F220—
a
in the case of a precepting authority in England, sections 42A, 42B and 45 to 47 below, or
b
in the case of a precepting authority in Wales, 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.
F2185A
No such precept may be issued by a precepting authority in England 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 31B(1) above, item T in section 42B(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.
6
No such precept may be issued to a billing authority F221in Wales 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 F222(5A), (6) or (7) above, shall be treated as not having occurred.
F649
Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—
a
b
c
d
also in subsection F229(5A), 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.
F55911
Where the precepting authority is a mayoral combined authority—
a
a precept may be issued under this section only in relation to expenditure incurred by the mayor for the authority's area in, or in connection with, the exercise of mayoral functions (as defined by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009), and
b
the issuing and calculation of a precept under this Chapter is subject to any provision made in an order under that section.
C34C35C36C37C101C147C16641 Issue of precepts by local precepting authorities.
C1311
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) F195—
a
in the case of a precepting authority in England, by that authority under section 49A below as its council tax requirement for the year, and
b
in the case of a precepting authority in Wales, by that authority under section 50 below as its budget requirement for the year.
F1942A
The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A 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.
3
The F196Welsh Ministers may by regulations make provision that a billing authority F197in Wales 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.
C38C39C40C102C105C148C1684
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.
C4142 Substituted precepts.
1
Where—
a
a precepting authority has issued a precept or precepts for a financial year (originally or by way of substitute); and
b
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.
C42C1062
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.
Calculations by major precepting authorities
42AF460Calculation of council tax requirement by authorities in England
1
In relation to each financial year a major precepting authority in England must 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 in accordance with proper practices,
b
such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
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 income which it estimates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper practices, other than income which it estimates will accrue to it 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 is to be its council tax requirement for the year.
5
In making the calculation under subsection (2) above the authority must ignore payments which must be met from a trust fund.
6
In estimating under subsection (2)(a) above an authority must take into account—
a
the amount of any expenditure which it estimates it will incur in the year in making any repayments of grants or other sums paid to it by the Secretary of State, and
b
in the case of an authority which is a county council, the amount of any levy issued to it for the year.
7
But (except as provided by regulations under section 74 of the 1988 Act) the authority must not anticipate a levy not issued.
F5537A
In estimating under subsection (2)(a) above an authority must take into account the amount of expenditure which it estimates it will incur in the year in accordance with regulations under section 99(3) of the 1988 Act.
8
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 in accordance with proper practices and will have to defray in the year before the following sums are sufficiently available—
i
sums which will be payable to it for the year, and
ii
sums in respect of which amounts will be credited to a revenue account for the year in accordance with proper practices, 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 in accordance with proper practices.
9
In making the calculation under subsection (3) above the authority must ignore payments which must be made into a trust fund.
10
In estimating under subsection (3)(a) above the authority must take into account the 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.
11
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 (10) above, or any of them, or by adding other provisions, or by a combination of those methods).
12
This section is subject to section 52ZT below (which requires a direction to a major precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
42BCalculation of basic amount of tax by authorities in England
1
In relation to each financial year a major precepting authority in England must 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 42A(4) above as its council tax requirement for the year;
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 42A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.
3
The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and the billing authorities concerned must make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
4
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 concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.
5
The Secretary of State may by regulations do either or both of the following—
a
alter the constituents of any calculation to be made under subsection (1) above (whether by adding, deleting or amending items);
b
provide for rules governing the making of any calculation under that subsection (whether by adding provisions to, or deleting or amending provisions of, this section, or by a combination of those methods).
C43C44C45C46C47C48C49C50C96C99C126C129C134C137C142C145C15743 Calculation of budget requirement F463by authorities in Wales.
1
In relation to each financial year a major precepting authority F236 in Wales shall make the calculations required by this section.
C512
The authority must calculate the aggregate of—
C52a
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 F237...;
F516aa
the expenditure that the authority estimates it will incur in the year in making repayments of—
i
grant paid to it by the Secretary of State or the Welsh Ministers, or
ii
amounts paid to it by the Welsh Ministers in respect of redistributed non-domestic rates;
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
F518aa
the sums that it estimates will be payable to it for an earlier financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant,
iii
additional grant,
iv
floor funding, or
v
police grant;
ii
in respect of any precept issued by it; F469...
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.
F2335
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F685A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
C55F2306A
In this section and section 44 below “police grant”, in relation to a major precepting authority and a financial year, means the total amount of grant payable to the authority in accordance with the police grant report for that year.
6B
In subsection (6A) above “police grant report” means a police grant report approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996.
F5196C
In this section and section 44—
a
references to sums payable for a financial year in respect of floor funding are to sums that are payable by the Secretary of State in the year to a major precepting authority in addition to the police grant referred to in subsection (6A), and
b
references to sums payable for a financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant,
iii
additional grant, or
iv
special grant,
are to be construed in accordance with section 32(12).
7
The F234Welsh Ministers 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 F235subsection (6), or by adding other provisions, or by a combination of those methods).
8
F69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C56C5744 Calculation of basic amount of tax F464by authorities in Wales .
C58C59C60C61C97C100C127C130C135C138C143C146C1581
In relation to each financial year a major precepting authority F238in Wales 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 F70, additional grant F71, F520special grant, floor funding 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.
F5211A
In this section—
a
references to sums payable for a financial year in respect of—
i
redistributed non-domestic rates,
ii
revenue support grant,
iii
additional grant, and
iv
special grant,
are to be construed in accordance with section 33(12); and
b
references to sums payable for a financial year in respect of floor funding are to be construed in accordance with section 43(6C).
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.
F239C623
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
The F242Welsh Ministers 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.
C63C6445 Additional calculations where special items relate to part only of area.
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 F200section 42B(1) above or 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 F201in section 42B(1) above or 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.
F4885A
Regulations under subsection (4) that apply to authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.
5B
Regulations under subsection (4) that make provision by virtue of subsection (5A) may make consequential amendments to this Act.
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.
C6546 Special items for purposes of section 45.
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 F202section 42A(2) above or section 43(2) above.
2
For the purposes of subsection (1) above—
F72a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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;
F73c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
For the purposes of section 45(1) above—
F75a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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;
F76c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F77d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F784
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C6647 Calculation of tax for different valuation bands.
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 F203section 42B(1) above or 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.
F791A
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.
F803
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
C6748 Calculation of amount payable by each billing authority.
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 F81; 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.
F821A
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 F24331B(1) above.
2
Where an amount calculated (or last calculated) for the year under section F24442B(1) or (as the case may be) 44(1) above or under section 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 F245section 31B(1) or (as the case may be) section 33(1) above.
3
Where an amount calculated (or last calculated) for the year under section F246 42B(1) or 44(1) above or under section 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.
C6849 Substitute calculations.
F831
A major precepting authority which has made calculations in relation to a financial year in accordance with—
F254za
sections 42A, 42B and 45 to 48 above (originally or by way of substitute),
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—
F255za
in a case falling within paragraph (za), the provisions specified in that paragraph;
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—
F249za
in the case of a major precepting authority in England other than the Greater London Authority, the amount under section 42A(4) above, or any amount calculated under section 42B(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
a
F84in the case of a major precepting authority F250in Wales , 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
F85aa
in a case where the major precepting authority is the Greater London Authority—
i
the amount of any component F251council tax 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 F252whichever of subsections (2A), (3) and (3A) below is applicable to it in making the substitute calculations.
F2472A
In making substitute calculations under section 42B(1) or 45(3) above, an authority in England other than the Greater London Authority must use any amount determined in the previous calculations for item T in section 42B(1) above or item TP in section 45(3) above.
3
In making substitute calculations under section 44(1) or 45(3) above, F256an authority in Wales 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.
F863A
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.
F2574A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2574B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2574C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2484D
Subsections (2) and (2A) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 42A, 42B and 45 to 48 above in making the calculations.
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.
F876
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.
Calculations by local precepting authorities
49AF461Calculation of council tax requirement by authorities in England
1
In relation to each financial year a local precepting authority in England must 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 in accordance with proper practices,
b
such allowance as the authority estimates will be appropriate for contingencies in relation to amounts to be charged or credited to a revenue account for the year in accordance with proper practices,
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 income which it estimates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper practices, other than income which it estimates will accrue to it 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 is to be its council tax 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 in accordance with proper practices 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 in accordance with proper practices, 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 in accordance with proper practices.
6
This section is subject to section 52ZV below (which requires a direction to a local precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).
49BSubstitute calculations
1
A local precepting authority which has made calculations in accordance with section 49A 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 are to have any effect if the amount calculated under section 49A(4) above would exceed that so calculated in the previous calculations.
3
Subsection (2) above does not apply if the previous calculation under subsection (4) of section 49A above has been quashed because of a failure to comply with that section in making the calculation.
C6950 Calculation of budget requirement F465by authorities in Wales .
C1321
In relation to each financial year a local precepting authority F204in Wales 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
F88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C7051 Substitute calculations.
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.
Supplemental
C7152 Information for purposes of Chapter IV.
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.
C153C176C179F457CHAPTER IVZAReferendums relating to council tax increases
Pt. 1 Ch. 4ZA inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 72(1), 240(2), Sch. 5; S.I. 2011/2896, art. 2(g) (with art. 3(1)(2))
Pt. 1 Ch. 4ZA modified by S.I. 2008/3022, reg. 15A, Sch. 3 (as inserted (25.1.2012) by The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 (S.I. 2012/20), regs. 1(2), 7, 11, Sch. 2) (as amended (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 10, 12)
Interpretation of Chapter
52ZAInterpretation of Chapter
1
In this Chapter—
a
a reference to a billing authority is to a billing authority in England,
b
a reference to a major precepting authority is to a major precepting authority in England, and
c
a reference to a local precepting authority is to a local precepting authority in England.
2
In this Chapter—
a
a reference to an authority is to an authority of a kind mentioned in subsection (1) above;
b
a reference to a precepting authority is to an authority of a kind mentioned in subsection (1)(b) or (c) above.
3
Section 52ZX below defines references in this Chapter to an authority's relevant basic amount of council tax.
Determination of whether increase excessive
52ZBDuty to determine whether council tax excessive
1
A billing authority must determine whether its relevant basic amount of council tax for a financial year is excessive.
2
Sections 52ZF to 52ZI below (duty to hold referendum etc in case of excessive council tax increase by billing authority) apply where the amount mentioned in subsection (1) above is excessive.
3
A major precepting authority must determine whether its relevant basic amount of council tax for a financial year is excessive.
4
Sections 52ZJ and 52ZK and 52ZN to 52ZP below (duty to hold referendum etc in case of excessive council tax increase by major precepting authority) apply where an amount mentioned in subsection (3) above is excessive.
5
A local precepting authority must determine whether its relevant basic amount of council tax for a financial year is excessive.
6
Sections 52ZL to 52ZP below (duty to hold referendum etc in case of excessive council tax increase by local precepting authority) apply where the amount mentioned in subsection (5) above is excessive.
7
A determination under this section for a financial year must be made as soon as is reasonably practicable after principles under section 52ZC below for that year are approved by a resolution of the House of Commons under section 52ZD below.
C174C17352ZCDetermination of whether increase is excessive
1
The question whether an authority's relevant basic amount of council tax for a financial year (“the year under consideration”) is excessive must be decided in accordance with a set of principles determined by the Secretary of State for the year.
2
A set of principles—
a
may contain one principle or two or more principles;
b
must constitute or include a comparison falling within subsection (3) below.
3
A comparison falls within this subsection if it is between—
a
the authority's relevant basic amount of council tax for the year under consideration, and
b
the authority's relevant basic amount of council tax for the financial year immediately preceding the year under consideration.
4
If for the purposes of this section the Secretary of State determines categories of authority 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 authority's relevant basic amount of council tax for the year is not capable of being excessive for the purposes of this Chapter.
5
If the Secretary of State 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.
6
A principle that applies to the Greater London Authority and that constitutes or includes a comparison falling within subsection (3) above may only provide for—
a
a comparison between unadjusted relevant basic amounts of council tax,
b
a comparison between adjusted relevant basic amounts of council tax, or
c
a comparison within paragraph (a) and a comparison within paragraph (b).
7
In determining categories of authorities for the year under consideration the Secretary of State must take into account any information that the Secretary of State thinks is relevant.
52ZDApproval of principles
1
The principles for a financial year must be set out in a report which must be laid before the House of Commons.
2
If a report for a financial year is not laid before the specified date or, if so laid, is not approved by resolution of the House of Commons on or before the specified date—
a
no principles have effect for that year, and
b
accordingly, no authority's relevant basic amount of council tax for the year is capable of being excessive for the purposes of this Chapter.
3
If the Secretary of State does not propose to determine a set of principles for a financial year, the Secretary of State must lay a report before the House of Commons before the specified date giving the Secretary of State's reasons for not doing so.
4
In this section “the specified date”, in relation to a financial year, means the date on which the local government finance report for the year under F525paragraph 5(1) of Schedule 7B to the 1988 Act is approved by resolution of the House of Commons.
52ZEAlternative notional amounts
1
The Secretary of State may make a report specifying an alternative notional amount in relation to any year under consideration and any authority.
2
An alternative notional amount is an amount which the Secretary of State thinks should be used as the basis of any comparison in applying section 52ZC above in place of the authority's relevant basic amount of council tax for the preceding year.
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
must contain such explanation as the Secretary of State thinks desirable of the need for the calculation of the alternative notional amount and the method for that calculation;
d
must be laid before the House of Commons.
4
Subsection (5) below applies if a report under this section for a financial year is approved by resolution of the House of Commons on or before the date on which the report under section 52ZD above for that year is approved by resolution of the House of Commons.
5
Section 52ZC above has effect, as regards the year under consideration and any authority to which the report relates, as if the reference in subsection (3) of that section to the authority's relevant basic amount of council tax for the financial year immediately preceding the year under consideration were a reference to the alternative notional amount for that year.
6
In this section “year under consideration” has the same meaning as in section 52ZC above.
Excessive increase in council tax by billing authority
52ZFBilling authority's duty to make substitute calculations
1
The billing authority must make substitute calculations for the financial year in compliance with this section; but those calculations do not have effect for the purposes of Chapter 3 above except in accordance with sections 52ZH and 52ZI below.
2
Substitute calculations for a financial year comply with this section if—
a
they are made in accordance with sections 31A, 31B and 34 to 36 above, ignoring section 31A(11) above for this purpose,
b
the relevant basic amount of council tax produced by applying section 52ZX below to the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year, and
c
they are made in accordance with this section.
3
In making the substitute calculations, the authority must—
a
use the amount determined in the previous calculation for the year under section 31A(3) above so far as relating to amounts which the authority estimates it will accrue in the year in respect of F526locally retained non-domestic rates, revenue support grant, F489... special grant or (in the case of the Common Council only) police grant, and
b
use the amount determined in the previous calculation for the year for item T in section 31B(1) above and (where applicable) item TP in section 34(3) above.
F5273A
In this Chapter, “locally retained non-domestic rates”, in relation to a billing authority or a major precepting authority, means amounts received by the authority under, or under regulations under, Schedule 7B to the Local Government Finance Act 1988, or under regulations under section 99(3) of that Act in connection with the operation of that Schedule.
F4904
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52ZGArrangements for referendum
1
The billing authority must make arrangements to hold a referendum in relation to the authority's relevant basic amount of council tax for the financial year in accordance with this section.
2
Subject as follows, the referendum is to be held on a date decided by the billing authority.
3
That date must be not later than—
a
the first Thursday in May in the financial year, or
b
such other date in that year as the Secretary of State may specify by order.
4
An order under subsection (3) above must be made not later than—
a
1 February in the financial year preceding the year mentioned in paragraph (b) of that subsection, or
b
in the case of an order affecting more than one financial year, 1 February in the financial year preceding the first of those years.
5
The persons entitled to vote in the referendum are those who, on the day of the referendum—
a
would be entitled to vote as electors at an election for members for an electoral area of the billing authority, and
b
are registered in the register of local government electors at an address within the billing authority's area.
F5415A
As soon as is reasonably practicable after determining that it is required to hold a referendum in relation to its relevant basic amount of council tax for the financial year, the billing authority must notify that fact in writing to any body that has issued a levy or a special levy to it for the financial year.
6
In this section—
“electoral area” means—
- a
where the billing authority is a district council, a London borough council or the Common Council of the City of London, a ward;
- b
where the billing authority is a county council, an electoral division;
- c
where the billing authority is the Council of the Isles of Scilly, a parish;
- a
“register of local government electors” means the register of local government electors kept in accordance with the provisions of the Representation of the People Acts.
7
This section is subject to regulations under section 52ZQ below.
52ZHEffect of referendum
1
The billing authority must inform the Secretary of StateF542, and any body the authority was required to notify under section 52ZG(5A), of the result of the referendum.
2
Subsection (3) below applies if the result is that the billing authority's relevant basic amount of council tax for the financial year is approved by a majority of persons voting in the referendum.
3
The authority's calculations from which that amount was derived continue to have effect for that year for the purposes of this Act.
4
Subsection (5) below applies if the result is that the billing authority's relevant basic amount of council tax for the financial year is not approved by a majority of persons voting in the referendum.
5
The substitute calculations made in relation to the year under section 52ZF above have effect in relation to the authority and the financial year.
52ZIFailure to hold referendum
1
If the billing authority fails to hold a referendum in accordance with this Chapter, the substitute calculations made in relation to the year under section 52ZF above have effect in relation to the authority and the financial year.
2
If the authority has not made those substitute calculations, during the period of restriction the authority has no power to transfer any amount from its collection fund to its general fund; and sections 97 and 98 of the 1988 Act have effect accordingly.
3
In subsection (2) above “the period of restriction” means the period—
a
beginning with the latest date on which the referendum could have been held, and
b
ending with the date (if any) when the billing authority makes the substitute calculations.
Excessive increase in council tax by precepting authority
52ZJMajor precepting authority's duty to make substitute calculations
1
The major precepting authority must make substitute calculations for the financial year in compliance with this section.
2
Substitute calculations made for a financial year by a major precepting authority other than the Greater London Authority comply with this section if—
a
they are made in accordance with sections 42A, 42B and 45 to 48 above,
b
the relevant basic amount of council tax for the year produced by the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year, and
c
they are made in accordance with this section.
3
Substitute calculations made for a financial year by the Greater London Authority comply with this section if—
a
they are made by applying the relevant London provisions and sections 47 and 48 above to the Authority's substitute consolidated council tax requirement for the year, and
b
they are made in accordance with this section.
4
In making the substitute calculations, a major precepting authority other than the Greater London Authority must—
a
b
use the amount determined in the previous calculation for item T in section 42B(1) above or (where applicable) item TP in section 45(3) above.
F4925
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
In making the substitute calculations, the Greater London Authority must use any amount determined in the previous calculations for item T in section 88(2) of the Greater London Authority Act 1999 or for item TP2 in section 89(4) of that Act.
7
In this Chapter—
“the relevant London provisions” means sections 88 and (where applicable) 89 of the Greater London Authority Act 1999;
“the Authority's substitute consolidated council tax requirement”, in relation to a financial year, means the Authority's substitute consolidated council tax requirement—
- a
agreed under Schedule 6 to the Greater London Authority Act 1999, or
- b
set out in its substitute consolidated budget as agreed under that Schedule,
as the case may be.
- a
52ZKMajor precepting authority's duty to notify appropriate billing authorities
1
The major precepting authority must notify each appropriate billing authority—
a
that its relevant basic amount of council tax for a financial year is excessive, and
b
that the billing authority is required to hold a referendum in accordance with this Chapter.
F5431A
As soon as is reasonably practicable after determining that its relevant basic amount of council tax for the financial year is excessive, the major precepting authority must also notify the matters mentioned in subsection (1) in writing to any body that—
a
has issued a levy to it for the financial year, or
b
in the case of the Greater London Authority, has issued a levy to any constituent body for the financial year.
2
A notification under F544subsection (1) must include a precept in accordance with the following provisions; but that precept does not have effect for the purposes of Chapters 3 and 4 above except in accordance with sections 52ZO and 52ZP below.
3
A precept issued to a billing authority under this section by a major precepting authority other than the Greater London Authority 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 by the precepting authority in accordance with sections 42A, 42B and 45 to 47 above as applied by section 52ZJ above, and
b
the amount which has been calculated by the precepting authority in accordance with section 48 above as applied by section 52ZJ above as the amount payable by the billing authority for the year.
4
Dwellings fall within different categories for the purposes of subsection (3) above according as different calculations have been made in relation to them as mentioned in paragraph (a) of that subsection.
5
A precept issued to a billing authority under this section by the Greater London Authority 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 by applying, in accordance with section 52ZJ above, the relevant London provisions and section 47 above to the Authority's substitute consolidated council tax requirement, and
b
the amount which has been calculated by the Authority in accordance with section 48 above as applied by section 52ZJ above as the amount payable by the billing authority for the year.
6
Dwellings fall within different categories for the purposes of subsection (5) above according as different calculations have been made in relation to them as mentioned in paragraph (a) of that subsection.
7
A major precepting authority must assume for the purposes of subsections (3) and (5) 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 made.
8
The Secretary of State must by regulations prescribe a date by which a notification under F545subsection (1) must be made.
9
This section does not require the Greater London Authority to notify a billing authority to which this subsection applies unless the Authority's unadjusted relevant basic amount of council tax for the year is excessive.
10
Subsection (9) above applies to a billing authority if the special item within the meaning of section 89(2) of the Greater London Authority Act 1999 does not apply to any part of the authority's area.
52ZLLocal precepting authority's duty to make substitute calculations
1
The local precepting authority must make substitute calculations for the financial year in compliance with this section.
2
Substitute calculations for a financial year comply with this section if—
a
they are made in accordance with section 49A above, and
b
the relevant basic amount of council tax produced by applying section 52ZX below to the calculations is not excessive by reference to the principles determined by the Secretary of State under section 52ZC above for the year.
52ZMLocal precepting authority's duty to notify appropriate billing authority
1
The local precepting authority must notify its appropriate billing authority—
a
that its relevant basic amount of council tax for a financial year is excessive, and
b
that the billing authority is required to hold a referendum in accordance with this Chapter.
2
A notification under this section must include a precept in accordance with subsection (3) below; but that precept does not have effect for the purposes of Chapters 3 and 4 above except in accordance with sections 52ZO and 52ZP below.
3
The precept must state, as the amount payable by the billing authority for the year, the amount which has been calculated by the local precepting authority under section 49A above as applied by section 52ZL above.
4
The Secretary of State must by regulations prescribe a date by which the notification must be made.
52ZNArrangements for referendum
1
A billing authority that is notified under section 52ZK or 52ZM above must make arrangements to hold a referendum in relation to the precepting authority's relevant basic amount of council tax for the financial year in accordance with this section.
2
Where the referendum is one of two or more referendums required to be held in respect of the same calculation, it is to be held on—
a
the first Thursday in May in the financial year, or
b
such other date as the Secretary of State may specify by order.
3
Otherwise the referendum is to be held on a date decided by the billing authority; but this is subject to subsection (4) below.
4
That date must be not later than—
a
the first Thursday in May in the financial year, or
b
such other date in that year as the Secretary of State may specify by order.
5
An order under subsection (2) or (4) above must be made not later than—
a
1 February in the financial year preceding the year mentioned in paragraph (b) of that subsection, or
b
in the case of an order affecting more than one financial year, 1 February in the financial year preceding the first of those years.
6
The persons entitled to vote in the referendum are those who, on the day of the referendum—
a
would be entitled to vote as electors at an election for members for an electoral area of the billing authority that falls wholly or partly within the precepting authority's area, and
b
are registered in the register of local government electors at an address that is within both—
i
the precepting authority's area, and
ii
the billing authority's area.
C164C165C1637
Subject to subsection (8) below, the billing authority may recover from the precepting authority the expenses that are incurred by the billing authority in connection with the referendum.
8
The Secretary of State may by regulations make provision for cases in which—
a
subsection (7) above does not apply, or
b
that subsection applies with modifications.
9
In this section—
“electoral area” means—
- a
in relation to a district council, a London borough council or the Common Council of the City of London, a ward;
- b
in relation to a county council, an electoral division;
- c
in relation to the Council of the Isles of Scilly, a parish;
- a
“register of local government electors” means the register of local government electors kept in accordance with the provisions of the Representation of the People Acts.
10
This section is subject to regulations under section 52ZQ below.
52ZOEffect of referendum
1
The precepting authority must inform the Secretary of StateF546, and any body the authority was required to notify under section 52ZK(1A), of the result of the referendum or (as the case may be) each of them.
2
Subsection (3) below applies if—
a
in a case where one referendum is held in respect of the precepting authority's relevant basic amount of council tax for the financial year, that amount is approved by a majority of persons voting in the referendum, or
b
in a case where two or more referendums are held in respect of that amount, that amount is approved by a majority of persons voting in all of those referendums taken together.
3
The precepting authority's calculations that include that amount or (as the case may be) from which that amount was derived continue to have effect for the year for the purposes of this Act.
4
Subsections (5) and (6) below apply if—
a
in a case where one referendum is held in respect of the precepting authority's relevant basic amount of council tax for a financial year, that amount is not approved by a majority of persons voting in the referendum, or
b
in a case where two or more referendums are held in respect of that amount, that amount is not approved by a majority of persons voting in all of those referendums taken together.
5
Any precept issued to a billing authority under section 52ZK or 52ZM above as part of a notification that triggered the referendum has effect as a precept issued to that billing authority for the year for the purposes of Chapter 3 above.
6
Where the precept was issued to a billing authority by a local precepting authority under section 52ZM above, section 36A above has effect in relation to the billing authority as if it required the authority to make calculations in substitution on the basis of the precept (rather than permitting it to do so).
7
In the case of a major precepting authority other than the Greater London Authority, section 30 above has effect by virtue of subsection (5) above in relation to that precept as if—
a
references to amounts calculated under Chapter 4 above were to amounts calculated as mentioned in section 52ZJ(2) above, and
b
the reference to the amount stated in accordance with section 40 above were to the amount stated in accordance with section 52ZK(3)(b) above.
8
In the case of the Greater London Authority, section 30 above has effect by virtue of subsection (5) above in relation to that precept as if—
a
references that are to be read as amounts calculated under Chapter 1 of Part 3 of the Greater London Authority Act 1999 were to amounts calculated as mentioned in section 52ZJ(3) above, and
b
the reference to the amount stated in accordance with section 40 above were to the amount stated in accordance with 52ZK(5)(b) above.
9
If the precepting authority has already issued a precept for the financial year (originally or by way of substitute) to the billing authority—
a
subsections (3) and (4) of section 42 above apply to the precept within subsection (5) above as they apply to a precept issued in substitution under that section, but
b
the references in those subsections to the amount of the new precept are to be read as references to the amount stated in the precept within subsection (5) above in accordance with section 52ZK(3)(b) or (5)(b) above.
52ZPFailure to hold referendum
1
This section applies if a billing authority that is required to be notified by a precepting authority under section 52ZK or 52ZM above fails to hold a referendum in accordance with this Chapter.
2
Subsections (3) to (6) below apply if the precepting authority has failed to notify the billing authority in accordance with section 52ZK or 52ZM above.
3
The precepting authority must issue a precept for the year to the billing authority in accordance with that section; and such a precept has effect for the purposes of Chapter 3 above.
4
During the period of restriction no billing authority to which the precepting authority has power to issue a precept has power to pay anything in respect of a precept issued by the precepting authority for the year.
5
In subsection (4) above “the period of restriction” means the period—
a
beginning with the date on which the referendum would have been required to be held or (as the case may be) the latest date on which it could have been held if the notification had been made, and
b
ending with the date (if any) when the precepting authority complies with subsection (3) above.
6
Where a precept under subsection (3) above is issued to a billing authority by a local precepting authority, section 36A above has effect in relation to the billing authority as if it required the authority to make calculations in substitution on the basis of the precept (rather than permitting it to do so).
7
If the precepting authority has notified the billing authority in accordance with section 52ZK or 52ZM above, the precept issued to the billing authority under section 52ZK or 52ZM above as part of the notification has effect as a precept issued to that billing authority for the year for the purposes of Chapter 3 above.
8
Where the precept was issued to a billing authority by a local precepting authority under section 52ZM above, section 36A above has effect in relation to the billing authority as if it required the authority to make calculations in substitution on the basis of the precept (rather than permitting it to do so).
9
Subsections (7) to (9) of section 52ZO above apply to a precept within subsection (3) or (7) above as they apply to a precept within subsection (5) of that section.
Regulations about referendums
C172C175C17752ZQRegulations about referendums
1
2
The Secretary of State F536or the F567Minister for the Cabinet Office may by regulations make provision for—
a
the combination of polls at two or more referendums under this Chapter;
b
the combination of polls at referendums under this Chapter with polls at any elections or any referendums held otherwise than under this Chapter.
3
Regulations under this section may apply or incorporate, with or without modifications or exceptions, any provision of any enactment (whenever passed or made) relating to elections or referendums.
4
The provision which may be made under this section includes, in particular, provision—
a
as to the question to be asked in a referendum;
b
as to the publicity to be given in connection with a referendum (including the publicity to be given with respect to the consequences of the referendum and its result);
c
about the limitation of expenditure in connection with a referendum;
d
as to the conduct of the authority, members of the authority and officers of the authority in relation to a referendum (including provision modifying the effect of section 2 (prohibition of political publicity) of the Local Government Act 1986);
e
as to when, where and how voting in a referendum is to take place;
f
as to how the votes cast in a referendum are to be counted;
g
for disregarding alterations in a register of electors;
h
for the questioning of the result of a referendum by a court or tribunal.
5
But where the regulations apply or incorporate (with or without modifications) any provision that creates an offence, the regulations may not impose a penalty greater than is provided for in respect of that offence.
6
7
No regulations under this section are to be made unless a draft of the regulations has been laid before and approved by resolution of each House of Parliament.
8
In this section “enactment” includes an enactment contained in a local Act or comprised in subordinate legislation (within the meaning of the Interpretation Act 1978).
Directions that referendum provisions are not to apply
52ZRDirection that referendum provisions are not to apply
1
The Secretary of State may give a direction under this section to an authority other than the Greater London Authority if it appears to the Secretary of State that, unless the authority's council tax calculations are such as to produce a relevant basic amount of council tax that is excessive by reference to the principles determined by the Secretary of State for the year—
a
the authority will be unable to discharge its functions in an effective manner, or
b
the authority will be unable to meet its financial obligations.
2
The Secretary of State may give a direction under this section to the Greater London Authority if it appears to the Secretary of State that, unless the Authority's council tax calculations are such as to produce a relevant basic amount of council tax that is excessive by reference to the principles determined by the Secretary of State for the year—
a
one or more of the Authority's constituent bodies will be unable to discharge its functions in an effective manner, or
b
one or more of those bodies will be unable to meet its financial obligations.
3
The effect of a direction under this section is that the referendum provisions do not apply for the financial year to, and no further step is to be taken for the financial year under the referendum provisions by—
a
the authority to whom it is made, and
b
where that authority is a precepting authority, a billing authority as a result of any notification under section 52ZK or 52ZM above by the precepting authority.
4
A direction under this section may be given to an authority other than the Greater London Authority—
a
whether or not the authority has carried out its council tax calculations for the financial year, and
b
in the case of a billing authority, whether or not the authority has set an amount of council tax for the financial year under section 30 above.
5
A direction under this section may be given to the Greater London Authority only if it has carried out its council tax calculations for the financial year.
6
But a direction under this section may not be given to an authority if—
a
a referendum has been held relating to the authority's relevant basic amount of council tax for the financial year, and
b
that amount has not been approved as mentioned in section 52ZH above (where the authority is a billing authority) or section 52ZO above (where the authority is a precepting authority).
7
The following sections make further provision about the effect of a direction under this section—
a
for a billing authority: section 52ZS below;
b
for a major precepting authority other than the Greater London Authority: section 52ZT below;
c
for the Greater London Authority: section 52ZU below;
d
for a local precepting authority: section 52ZV below.
8
In this Part—
“constituent body” means—
- a
the Mayor of London,
- b
the London Assembly, or
- c
a functional body within the meaning of section 424 of the Greater London Authority Act 1999;
- a
“council tax calculations” means—
- a
in relation to a billing authority, calculations under sections 31A, 31B and 34 to 36 above,
- b
in relation to a major precepting authority other than the Greater London Authority, calculations under sections 42A, 42B and 45 to 48 above,
- c
in relation to the Greater London Authority, calculations under sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, and
- d
in the case of a local precepting authority, calculations under section 49A above;
- a
“the referendum provisions” means—
- a
where the direction is given to a billing authority, sections 52ZB and 52ZF to 52ZI above,
- b
where the direction is given to a major precepting authority, sections 52ZB, 52ZJ, 52ZK and 52ZN to 52ZP above, and
- c
where the direction is given to a local precepting authority, sections 52ZB and 52ZL to 52ZP above.
- a
52ZSDirections to billing authorities
1
This section applies if the Secretary of State gives a direction under section 52ZR above to a billing authority.
2
The direction must state the amount that is to be the amount of the billing authority's council tax requirement for the financial year.
3
If the direction is given before the billing authority has carried out its council tax calculations for the financial year, that amount is to be treated for all purposes as the amount calculated by the billing authority under section 31A above.
4
If the direction is given after the billing authority has carried out its council tax calculations for the financial year (whether or not it has set an amount of council tax for the year)—
a
those calculations are of no effect, and
b
the authority must make substitute calculations for the year in accordance with section 36A above.
5
For the purposes of those and any subsequent substitute calculations and the application of Chapter 3 above to them—
a
the amount stated in the direction as the amount of the billing authority's council tax requirement for the financial year is to be treated as the amount calculated by the billing authority under section 31A above, and
b
subsections (2)(a) and (4) of section 36A above are to be ignored.
52ZTDirections to major precepting authorities
1
This section applies if the Secretary of State gives a direction under section 52ZR above to a major precepting authority other than the Greater London Authority.
2
The direction must state the amount that is to be the amount of the major precepting authority's council tax requirement for the financial year.
3
If the direction is given before the major precepting authority has carried out its council tax calculations for the financial year, that amount is to be treated for all purposes as the amount calculated by the major precepting authority under section 42A above.
4
If the direction is given after the major precepting authority has carried out its council tax calculations for the financial year (whether or not it has issued a precept for the year)—
a
those calculations are of no effect, and
b
the authority must make substitute calculations for the year in accordance with section 49 above.
5
For the purposes of those and any subsequent substitute calculations and the application of Chapters 3 and 4 above to them—
a
the amount stated in the direction as the amount of the major precepting authority's council tax requirement for the financial year is to be treated as the amount calculated by the billing authority under section 42A above, and
b
subsection (2)(za) of section 49 above is to be ignored.
52ZUDirections to the Greater London Authority
1
This section applies if the Secretary of State gives a direction under section 52ZR above to the Greater London Authority.
2
The direction must specify the amount that is to be the component council tax requirement for the relevant constituent body for the year.
3
The Greater London Authority must make calculations in substitution in relation to the financial year under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999 in relation to—
a
the relevant constituent body alone, or
b
the relevant constituent body and one or more other constituent bodies.
4
Subsection (5) below applies if the result of the substitute calculations is such that—
a
there is an increase in the Greater London Authority's consolidated council tax requirement for the year, or
b
there is no such increase, but the results of the calculations in substitution made in accordance with sections 85, 86 and 88 to 90 of and Schedule 7 to the Greater London Authority Act 1999 and sections 47 and 48 above would be different from the last relevant calculations in relation to the year.
5
The Greater London Authority must make calculations in substitution in accordance with the provisions mentioned in subsection (4)(b) above.
6
In subsection (4)(b) above “the last relevant calculations” means the last calculations made by the Greater London Authority in relation to the financial year in accordance with—
a
sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or
b
sections 85, 86 and 88 to 90 of and Schedule 7 to that Act and sections 47 and 48 above.
7
None of the substitute calculations is to have any effect if—
a
the amount calculated under section 85(6) or (7) of the Greater London Authority Act 1999 for the relevant constituent body is not in compliance with the direction,
b
there is an increase in the Greater London Authority's consolidated council tax requirement for the financial year (as last calculated) which exceeds the increase required to be made to the component council tax requirement for the relevant constituent body (as last calculated for the year) to comply with the direction, or
c
in making the calculations under section 88(2) or 89(3) of that Act, the Authority fails to comply with subsection (8) below.
8
In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999 the Greater London Authority must use any amount determined in the previous calculations for item T in section 88(2) of that Act or for item TP2 in section 89(4) of that Act.
9
Subsections (7)(c) and (8) above do 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.
10
For the purposes of subsection (9) 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.
11
Any substitute calculations under this section are to be made in accordance with Schedule 7 to the Greater London Authority Act 1999.
12
In this Part—
“component council tax requirement” has the meaning given by section 85(6) of the Greater London Authority Act 1999;
“consolidated council tax requirement” has the meaning given by section 85(8) of the Greater London Authority Act 1999;
“the relevant constituent body”, in relation to a direction under section 52ZR above, means the constituent body by reference to which the direction was given (or, if there is more than one such body, each of them).
52ZVDirections to local precepting authorities
1
This section applies if the Secretary of State gives a direction under section 52ZR above to a local precepting authority.
2
The direction must state the amount that is to be the amount of the local precepting authority's council tax requirement for the financial year.
3
That amount is to be treated for all purposes as the amount calculated by the local precepting authority under section 49A above.
4
If the direction is given after the local precepting authority has issued a precept for the financial year, that amount is to be treated for all purposes as an amount calculated by the authority in substitution in relation to the year in accordance with that section (so that, in particular, section 42 above applies accordingly).
52ZWFurther provisions about directions
1
An authority that is required to make substitute calculations for a financial year by virtue of any of sections 52ZS to 52ZU above—
a
must make the calculations, and
b
in the case of a major precepting authority, must issue any precepts in substitution required in consequence under section 42 above,
before the end of the period mentioned in subsection (3) below.
2
A local precepting authority to which section 52ZV(4) above applies must issue any precepts in substitution required in consequence under section 42 above before the end of the period mentioned in subsection (3) below.
3
That period is—
a
the period of 35 days beginning with the day on which the authority receives the direction (where it is the Greater London Authority), or
b
the period of 21 days beginning with the day on which the authority receives the direction (in any other case).
4
In the case of a billing authority, the authority has 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 have effect accordingly.
5
In the case of a precepting authority, no authority to which it has power to issue a precept has power during the period of restriction to pay anything in respect of a precept issued by the precepting authority for the financial year.
6
For the purposes of subsections (4) and (5) above “the period of restriction” is the period—
a
beginning at the end of the period mentioned in subsection (3) above, and
b
ending at the time (if any) when the authority complies with subsection (1) or (2) above (as the case may be).
7
The following provisions of this section apply to substitute calculations by the Greater London Authority other than those made pursuant to section 52ZU above.
8
Subject to variation or revocation, a direction under section 52ZR above has effect in relation to any substitute calculations made under any enactment by the Greater London Authority—
a
in accordance with sections 85, 86 and 88 to 90 of and Schedule 7 to the Greater London Authority Act 1999 and sections 47 and 48 above,
b
in relation to the financial year to which the direction relates, and
c
at any time after the direction is given.
9
Where a direction under section 52ZR above has effect in relation to any substitute calculations by virtue of subsection (8) above, none of the calculations have effect if the amount calculated under section 85(6) of the Greater London Authority Act 1999 for the relevant constituent body is not in compliance with the direction.
Meaning of basic amount of council tax
52ZXMeaning of relevant basic amount of council tax
1
Any reference in this Chapter to a billing authority's relevant basic amount of council tax for a financial year is a reference to the amount that would be calculated by it in relation to the year under section 31B(1) above if section 31A above did not require or permit it to take into account F547the amount of any precepts—
a
issued to it for the year by local precepting authorities, or
b
anticipated by it in pursuance of regulations under section 41 above.
2
In the case of a major precepting authority other than F548... the Greater London Authority, any reference in this Chapter to the authority's relevant basic amount of council tax for a financial year is a reference to the amount calculated by it in relation to the year under section 42B(1) above.
F5493
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In the case of a major precepting authority that is the Greater London Authority, any reference in this Chapter to the authority's relevant basic amount of council tax for a financial year is a reference to—
F550a
the amount calculated by it in relation to the year under section 88(2) of the Greater London Authority Act 1999 (referred to in this Chapter as the Greater London Authority's unadjusted relevant basic amount of council tax for the year), or
b
any amount calculated by it in relation to the year under section 89(3) of that Act (referred to in this Chapter as the Greater London Authority's adjusted relevant basic amount of council tax for the year).
5
Any reference in this Chapter to a local precepting authority's relevant basic amount of council tax for a financial year is a reference to the amount found by applying the formula—
where—
R is the amount calculated by the authority under section 49A(4) above as its council tax requirement for the year;
T is the amount which is calculated by the billing authority to which the authority issues precepts (“the billing authority concerned”) as its council tax base for the year for the part of its area comprising the authority's area and is notified by it to the authority within the prescribed period.
6
Where the aggregate calculated by the authority for the year under subsection (2) of section 49A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (5) above is to be nil.
7
The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (5) above; and the billing authority concerned must make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.
8
Regulations prescribing a period for the purposes of item T in subsection (5) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.
9
In the application of this section any calculation for which another has been substituted is to be disregarded.
52ZYInformation for purposes of Chapter 4ZA
1
The Secretary of State may serve on an authority a notice requiring it to supply to the Secretary of State such information as is specified in the notice and required for the purposes of the performance of the Secretary of State's functions under this Chapter.
2
The authority must supply the information required if it is in its possession or control, and must do so in such form and manner and at such time as the Secretary of State specifies in the notice.
3
If an authority fails to comply with subsection (2) above, the Secretary of State may exercise the Secretary of State's functions on the basis of such assumptions and estimates as the Secretary of State thinks fit.
4
In exercising those functions, the Secretary of State may also take into account any other available information, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
C110C109F89CHAPTER IVA LIMITATION OF COUNCIL TAX AND PRECEPTS
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
52A Interpretation.
1
In this Chapter a reference to an authority is to—
a
a billing authority F205in Wales, or
b
a major precepting authority F206in Wales.
2
Sections 52W and 52X below contain other interpretative provisions for the purposes of this Chapter.
Designation or nomination
52B Power to designate or nominate authorities.
1
2
The question whether the amount so calculated is excessive must be decided in accordance with a set of principles determined by the F262Welsh Ministers.
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 F263Welsh Ministers determine 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;
6
If F265they do 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
8
In applying this section the F268Welsh Ministers shall ignore any calculation for which another has been substituted at the time designation or nomination is proposed.
52C Alternative notional amounts.
1
The F269Welsh Ministers 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 F270their 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
d
shall be laid before the F273National Assembly for Wales.
4
If a report under this section is approved by resolution of the F274National Assembly for Wales 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.
1
This section applies if in the F207Welsh Ministers' 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 F208they may—
a
designate the authority as regards the year under consideration, or
b
nominate the authority.
3
The F209Welsh Ministers may proceed under different paragraphs of subsection (2) above in relation to different authorities.
Designation for year under consideration
52E Designation.
1
This section applies if the F275Welsh Ministers designate an authority under section 52D(2)(a) above as regards the year under consideration.
2
F276They 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 F277they determine categories under section 52B above);
d
the amount which F278they propose 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 F279they propose the authority could calculate as its budget requirement for the year without the amount calculated being excessive;
f
the financial year as regards which F280they expect 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 F281Welsh Ministers 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.
1
This section applies if an authority designated under section 52D(2)(a) above informs the F295Welsh Ministers by notice in writing under section 52E(5)(a) above.
2
After considering any information falling within subsection (3) below the F296Welsh Ministers 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 F282Welsh Ministers for the purposes of this section;
b
any other information F283they think is relevant.
4
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 F286Welsh Ministers' 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 F287Welsh Ministers 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.
F2986
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 F297National Assembly for Wales;
b
may relate to two or more authorities.
8
As soon as is reasonably practicable after an order under this section is made the F288Welsh Ministers 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 F289they alter it in the case of the authority concerned).
9
10
In applying subsection (5)(a) above the F292Welsh Ministers shall ignore any calculation for which another has been substituted at the time of designation.
11
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.
52G Acceptance of maximum amount.
1
This section applies if an authority designated under section 52D(2)(a) above informs the F299Welsh Ministers by notice in writing under section 52E(5)(b) above.
2
As soon as is reasonably practicable after F300they receive the notice the F301Welsh Ministers 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
52H No challenge or acceptance.
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 F304Welsh Ministers 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 F305Welsh Ministers 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 F306National Assembly for Wales;
b
may relate to two or more authorities.
4
As soon as is reasonably practicable after an order under this section is made the F307Welsh Ministers 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
C110C109C11652IC110C109 Duty of designated billing authority.
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 F310council 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).
52J Duty of designated precepting authority.
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—
F311a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
sections 43 to 48 above F312....
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.
F3133
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F3146
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F3158
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3159
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31510
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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).
52K Failure to substitute.
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—
F317a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the period of 21 days beginning with the day on which the authority receives the notice F318....
F3162
In the case of a billing authority, the Welsh Ministers may direct the authority to comply with section 52I.
2A
A direction under this section is enforceable, on the application of the Welsh Ministers, by a mandatory order.
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 F319... 52J above.
Nomination
52L Nomination.
1
This section applies if the F320Welsh Ministers nominate an authority under section 52D(2)(b) above.
2
F321They 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 F322they determine categories under section 52B 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
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.
1
This section applies if the F326Welsh Ministers —
a
F327nominate an authority under section 52D(2)(b) above, and
b
F328decide to proceed under this section in relation to the authority.
2
F329They shall—
a
designate the authority as regards the financial year immediately following the year under consideration;
b
determine an amount which F330they propose 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 F331they propose 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 F332they shall take into account—
a
b
any information F334they think is relevant.
4
F335They 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 F336they expect 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 F337Welsh Ministers 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 F338Welsh Ministers 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 F339Welsh Ministers 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.
1
This section applies if the F340Welsh Ministers —
a
F341nominate an authority under section 52D(2)(b) above, and
b
F342decide to proceed under this section in relation to the authority.
2
3
In making the determination F345they shall take into account—
a
b
any information F347they think is relevant.
4
F348They 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 F349Welsh Ministers 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 F350Welsh Ministers —
a
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
52P Designation after previous designation.
1
This section applies if—
a
the F353Welsh Ministers designate 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
F354They may designate the authority as regards the financial year immediately following the year mentioned in subsection (1) above, and if F355they do so F356they shall—
a
determine an amount which F357they propose 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 F358they propose 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 F359they 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 F360they think is relevant.
4
F361They 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 F362they expect 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 F363Welsh Ministers 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 F364Welsh Ministers 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 F365Welsh Ministers 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 F366Welsh Ministers 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
52Q Challenge of maximum amount.
1
This section applies if—
a
an authority designated under section 52M above informs the F375Welsh Ministers by notice in writing under subsection (8)(a) of that section, or
b
an authority designated under section 52P above informs the F376Welsh Ministers by notice in writing under subsection (8)(a) of that section.
2
After considering any information falling within subsection (3) below the F377Welsh Ministers —
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 F367Welsh Ministers for the purposes of this section;
b
any other information F368they think 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 F369Welsh Ministers' 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 F370Welsh Ministers 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).
F3785
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 F379National Assembly for Wales;
b
may relate to two or more authorities.
7
As soon as is reasonably practicable after an order under this section is made the F371Welsh Ministers 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 F372they alter it in the case of the authority concerned).
8
9
In applying subsection (4)(a) above the F380Welsh Ministers shall ignore any calculation for which another has been substituted at the time of designation.
52R Acceptance of maximum amount.
1
This section applies if—
a
an authority designated under section 52M above informs the F381Welsh Ministers by notice in writing under subsection (8)(b) of that section, or
b
an authority designated under section 52P above informs the F382Welsh Ministers by notice in writing under subsection (8)(b) of that section.
2
As soon as is reasonably practicable after F383they receive the notice the F384Welsh Ministers 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
52S No challenge or acceptance.
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 F387Welsh Ministers 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 F388Welsh Ministers 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 F389Welsh Ministers 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 F390National Assembly for Wales ;
b
may relate to two or more authorities.
4
As soon as is reasonably practicable after an order under this section is made the F391Welsh Ministers 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
C110C109C11752TC110C109 Duty of designated billing authority.
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 F394council 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).
52U Duty of designated precepting authority.
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—
F395a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
sections 43 to 48 above F396...,
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.
F3973
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Where the authority F398... 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 F399... (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.
F4006
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F4019
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F40211
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40213
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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).
52V Failure to make or substitute calculations.
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.
F4033
In the case of a billing authority, the Welsh Ministers may direct the authority to comply with section 52T.
3A
A direction under this section is enforceable, on the application of the Welsh Ministers, by a mandatory order.
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 F404... 52U above.
Supplemental
52W Meaning of budget requirement.
1
Any reference in this Chapter to the amount calculated (or already calculated) by a major precepting authority F405... 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.
F4062
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
52X Calculations to be net of precepts.
C107C149C1691
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
C123b
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 F407Welsh Ministers propose 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 F408they propose 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 F409they propose 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 F410they expect 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 F411Welsh Ministers 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 F412National Assembly for Wales .
52Y Information for purposes of Chapter IVA.
1
An authority shall notify the F414Welsh Ministers in writing of any amount calculated by it as its budget requirement for a financial year, whether originally or by way of substitute.
C108C124C150C1702
A billing authority shall also notify the F413Welsh Ministers 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
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 F418Welsh Ministers specify 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
8
In deciding whether to exercise F422their powers, and how to perform F422their functions, under this Chapter the F423Welsh Ministers may also take into account any other information available to F424them , whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
F42552Z Separate administration in England and Wales.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90 Chapter V
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)
Preliminary
F9053 Authorities subject to designation.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Designation
F9054 Power to designate authorities.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9055 Special transitional provisions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9056 Designation of authorities.
Maximum amounts
F9057 Challenge of maximum amount.
F9058 Acceptance of maximum amount.
F9059 No challenge or acceptance.
Substitute calculations
F9060 Duty of designated billing authority.
F9061 Duty of designated precepting authority.
F9062 Failure to substitute.
Supplemental
F9063 Separate administration in England and Wales.
F9064 Information for purposes of Chapter V.
C110C109C154Chapter VI Miscellaneous and Supplemental
Pt. 1 Ch. 6 modified by S.I. 2008/3022, reg. 15A, Sch. 3 (as inserted (25.1.2012) by The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 (S.I. 2012/20), regs. 1(2), 7, 11, Sch. 2) (as amended (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), regs. 1, 10, 12)
C73C7465 Duty to consult ratepayers.
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
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 F426section 31A above or 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.
C110C118C10966C110C109 Judicial review.
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;
F494ba
a council tax reduction scheme, or any revision of such a scheme;
c
F94cc
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) F495(b) or (c) to (e) above, it shall quash the determination, calculation, setting or precept (as the case may be).
C110C119C10967C110C109 Functions to be discharged only by authority.
1
F95Subject 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—
F497aa
making or revising a council tax reduction scheme under section 13A(2);
b
F98bb
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.
F992A
Subsection (1) does not apply to the following functions—
F431za
the determination of an amount for item T in section 31B(1) above;
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;
F432ba
the determination of an amount for item T in section 42B(1) 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
F100Subject to subsection (3B) below, the functions of an authority mentioned in subsection F437(2)(ba) or (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.
F1013A
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 M11Local 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.
68 Information required by Secretary of State.
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 F102or 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 F103or 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 F104(a) a billing authority or a precepting authority F105or;
- b
a functional body, within the meaning of the Greater London Authority Act 1999) (see section 424(1) of that Act);
- b
“relevant officer” means a proper officer (within the meaning of the M12Local 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.
C110C109C12069C110C109 Interpretation etc. of Part I.
C751
In this Part, unless the context otherwise requires—
“additional grant” has the meaning given by section F49886A(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 M13Finance 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;
- a
“precepting authority” means a major precepting authority or a local precepting authority;
“redistributed non-domestic rates” means any sums payable by the F529Welsh Ministers under paragraph 12 or 15 of Schedule 8 to the 1988 Act;
“resident” has the meaning given by section 6(5) above;
F106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“special levy” means a special levy under regulations made under section 75 of the 1988 Act;
F177“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.
- a
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.
F4382A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
Part II Council Tax: Scotland
Preliminary
70 Council tax in respect of dwellings.
1
In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—
F107a
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.
C7971 Liability to be determined on a daily basis.
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
it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.
Chargeable dwellings
72 Dwellings chargeable to council tax.
1
Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.
C80C1392
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 M14Caravan 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.
73 Alterations to valuation roll.
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 M15Abolition 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.
74 Different amounts for dwellings in different valuation bands.
1
The amounts of F108. . . 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—
F572240: 280: 320: 360: 473: 585: 705: 882
where
240 is for dwellings listed in valuation band A, 280 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.
Liability to tax
C8175 Persons liable to pay council tax.
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 F109Scottishsecure 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 F110either by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired) F111or, 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—
F112“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 M16Rent (Scotland) Act 1984;
“statutory assured tenant” means a statutory assured tenant within the meaning of the M17Housing (Scotland) Act 1988.
C8276 Liability in prescribed cases.
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.
C8377 Liability of spouses.
1
Where—
a
a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to F113or 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.
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.
F1164
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.
77AF117Liability of civil partners
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.
Amounts of tax payable
C8478 Basic amounts payable.
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 F118local authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—
where—
F119“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.
C8579 Discounts.
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
F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
C8680 Reduced amounts.
1
The Secretary of State may make regulations as regards any case where—
a
a person is liable to pay an amount to a F121localauthority 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—
F122i
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 F123local 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
F533a
an order or regulations made, or falling to be made, by the Secretary of State under the Social Security ActsF534; or
b
regulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.
C14080AF178Local authority's power to reduce amount of tax payable
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;
- a
“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);
- a
“greenhouse gas” has the meaning given by section 10(1) of the Climate Change (Scotland) Act 2009 (asp 12).
Appeals
C8781 Appeal to valuation appeal committee.
C881
A person may appeal to a valuation appeal committee if he is aggrieved by—
a
any decision of a F124localauthority 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 F125localauthority 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 F126localauthority 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.
82 Appeal procedure.
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
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.
New dwellings
83 Completion of new dwellings.
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
C8984 Compilation and maintenance of valuation lists.
1
In accordance with this Part, the local assessor for each F127. . . 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 F128. . . 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.
F12910
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.
85 Distribution of lists.
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.
F1302
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
As soon as reasonably practicable after receiving a copy of a list under subsection (1)(b) above the F131. . . 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 F132 . . . 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; F132. . .
F133b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
As soon as reasonably practicable after receiving a copy of a list under subsection (4) above the F131. . . 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.
86 Valuation of dwellings.
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 F134. . . 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 F135Scottish Ministers.
F1366
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 F137. . . 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 F138. . .councils towards such of their expenditure under this section as he considers to have been reasonably incurred.
87 Alteration of lists.
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 F139. . . 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.
88 Compilation and maintenance of new lists.
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
89 Powers of entry.
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 M20Banking 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.
90 Information about properties.
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 F140. . . 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 F141local 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.
91 Information about lists.
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 F142localauthority 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 F143localauthority 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.
92 Information about proposals and appeals.
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
93 Setting of council tax.
1
In respect of the financial year 1993-94 and each subsequent financial year, a local authority shall—
a
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 F145but 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.
F1465
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.
F1476
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.
94 Substituted and reduced settings.
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 F148localauthority 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,
94AF150 Transitional provisions.
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.
F15195 District council tax: setting and collection.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C9096 Information.
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.
Levying and collection of the tax
C9197 Levying and collection of council tax.
F1521
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.
Miscellaneous and supplemental
98 Information required by Secretary of State.
1
Subsection (2) below applies where—
a
the Secretary of State serves a notice on a C92local 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.
99I1Interpretation of Part II.
1
In this Part and in sections 107 to 112 below, unless the context otherwise requires—
“the 1947 Act” means the M21Local Government (Scotland) Act 1947;
“the 1956 Act” means the M22Valuation and Rating (Scotland) Act 1956;
F153. . .
“the 1973 Act” means the M23Local Government (Scotland) Act 1973;
“the 1975 Act” means the M24Local Government (Scotland) Act 1975;
“the 1980 Act” means the M25Water (Scotland) Act 1980;
“the Valuation Acts” means the M26Lands 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;
F153. . .
F154. . .
F155“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—
“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;
- a
F153. . .
F153. . .
“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;
F157“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;
F158ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F158iii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the expression “non-domestic rate” shall be construed in accordance with the provisions of section 37 of the 1975 Act;
F158c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F158d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and cognate expressions shall be construed accordingly.
C933
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.
Part III Community Charges
100 Abolition of community charges.
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.
1
After paragraph 5 of Schedule 1 to the M281988 Act (personal community charge: exemption) there shall be inserted the following paragraph—
5A School leavers
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 M291987 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.
102 Transitory enforcement provisions for England and Wales.
1
Schedule 4 to the M30 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
”
.
Part IV Miscellaneous
Social security
103 Council tax benefit.
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
104 Non-domestic rating, grants and funds.
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.
In section 48 of the M31Local 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.
C94106 Council tax and community charges: restrictions on voting.
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), F159F179or 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 F160F180or a council manager to whom this section applies is present at a meeting of the authority or committee F161or 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—
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.
F1632A
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 M32Local 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 M33Local Government Act 1972.
Scottish provisions
107 Water and sewerage charges.
F1641
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
The 1980 Act shall have effect subject to the amendments made in Part IV of F165Schedule 11 to this Act.
108 Payments to local authorities by Secretary of State.
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.
108AF166 Special grants.
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 F167Scottish 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 F168Scottish 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.
109 Council tax grants.
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 F169local 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.
I2110 Amendments to the 1975 Act in relation to non-domestic rates.
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 M34Local 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 M35Local 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 M36Local 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.
111 Statutory and other references to rateable values etc.
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 M37Lands 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.
F17010A
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.
112 Council tax and community charges: restrictions on voting.
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;
F171d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
Part V Supplemental
113 Orders and regulations.
1
Any power of the Secretary of StateF172, F538the F569Minister for the Cabinet Office, the Treasury or the F470Welsh Ministers under this Act to make orders or regulations (other than the power to make orders under section F17352X(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 StateF172, F539the F570Minister for the Cabinet Office, the Treasury or the F471Welsh Ministers under this Act to make orders or regulations includes power to make such incidental, consequential, transitional or supplementary provision as he F472or they think necessary or expedient.
3
Any power of the Secretary of StateF540, the F571Minister for the Cabinet Office or the Treasury under this Act to make orders or regulations shall be exercisable by statutory instrument which, except in the case of F440regulations under section F49914A, 14B, 14C or 52ZQ above or orders under—
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.
F1754
Any power of the F473Welsh Ministers under this Act to make orders or regulations shall be exercisable by statutory instrument.
114 Power to make supplementary provision.
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.
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.
1
In this Act, unless the context otherwise requires—
F176“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.
117 Minor and consequential amendments and repeals.
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.
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 M42Social 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 M43Social 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.
119 Short title, commencement and extent.
1
This Act may be cited as the Local Government Finance Act 1992.
P12
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.
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).