Local Government Finance Act 1992 (c. 14)

Part I E+W Council Tax: England and Wales

Modifications etc. (not altering text)

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

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

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

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

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

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

[F1 CHAPTER IVZA E+W Referendums relating to council tax increases

Textual Amendments

F1 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))

Modifications etc. (not altering text)

C6 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)

Excessive increase in council tax by precepting authority E+W

52ZJ Major precepting authority's duty to make substitute calculations E+W

(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) use the amount determined in the previous calculation under section 42A(3) above so far as relating to amounts which the authority estimates it will accrue in the year in respect of [F2 locally retained] non-domestic rates, revenue support grant, F3 ... special grant or police grant, and

(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.

F4 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.]

Textual Amendments

F2 Words in s. 52ZJ(4)(a) substituted (27.3.2013) by The Local Government Finance Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/733), arts. 1, 2(5)

F3 Words in s. 52ZJ(4)(a) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(7)(a)

F4 S. 52ZJ(5) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(7)(b)