PART 5Community empowerment

CHAPTER 1Council tax

76I1Calculation of council tax requirement by the Greater London Authority

1

Section 85 of the Greater London Authority Act 1999 (calculation of component and consolidated budget requirements) is amended as follows.

2

In the section heading for “budget” substitute “ council tax ”.

3

In subsection (1) for “43” substitute “ 42A ”.

4

In subsection (4)—

a

in paragraph (a) for the words from “, other than” to “the 1988 Act” substitute “ in accordance with proper practices ”, and

b

in paragraph (b)—

i

for “expenditure to be charged” substitute “ amounts to be charged or credited ”, and

ii

after “for the year” insert “ in accordance with proper practices ”.

5

In subsection (5) for paragraph (a) substitute—

a

the income which the Authority estimates will accrue to or for the body in the year and which will be credited to a revenue account for the year in accordance with proper practices, other than income which the Authority estimates will accrue in respect of any precept issued by it;

6

In subsection (6)(b) for “budget” substitute “ council tax ”.

7

In subsection (7) for “budget” substitute “ council tax ”.

8

In subsection (8) for “budget” in both places substitute “ council tax ”.

9

Omit subsection (9).

10

Section 86 of that Act (provisions supplemental to section 85) is amended as follows.

11

After subsection (1) insert—

1A

In making any calculation under subsection (4) of section 85 above the Authority shall ignore payments which must be met from a trust fund.

1B

In estimating under subsection (4)(a) of section 85 above—

a

in the case of any functional body, the Authority shall take into account the amount of any expenditure which it estimates will be incurred in the year in respect of the body under section 43(1) of the Local Government Act 2003 or in paying any BID levy for which the body is liable, and

b

in the case of the Mayor, the Authority shall take into account the amount of any expenditure which it estimates will be incurred in the year in respect of the Authority under section 43(1) of the Local Government Act 2003 or in paying any BID levy for which the Authority is liable.

12

After subsection (2A) insert—

2B

In estimating under subsection (4)(a) of section 85 above in the case of the Mayor, the Authority shall take into account the amount of any expenditure which the Authority estimates it will incur in the year in pursuance of regulations under section 99(3) of the Local Government Finance Act 1988.

13

After subsection (4) insert—

4A

In making any calculation under subsection (5) of section 85 above, the Authority must ignore payments which must be made into a trust fund.

4B

In estimating under subsection (5)(a) of section 85 above in the case of the Mayor, the Authority shall take into account—

a

the amounts 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 Local Government Finance Act 1988, and

b

the amount of any expenditure which it estimates will be incurred in the year by the Authority in making any repayments of grants or other sums paid to the Authority by the Secretary of State.

4C

In estimating under subsection (5)(a) of section 85 above in the case of a functional body, the Authority shall take into account the amount of any expenditure which it estimates will be incurred in the year in making by or in respect of the body any repayments of grants or other sums paid to or for the body by the Secretary of State.

4D

In estimating under subsection (5)(a) of section 85 above in the case of the Mayor's Office for Policing and Crime, the Authority must use such amounts as may be prescribed by the Secretary of State as the sums that are payable to the Mayor's Office for Policing and Crime in respect of the following items—

a

redistributed non-domestic rates,

b

revenue support grant,

c

general GLA grant, and

d

additional grant.

4E

In subsection (4D) above, “prescribed” means specified in, or determined in accordance with, either—

a

the appropriate report or determination, or

b

regulations made by the Secretary of State,

as the Secretary of State may determine in the case of any particular item and any particular financial year or years.

4F

In subsection (4E) above, “the appropriate report or determination” means—

a

in the case of an item specified in paragraph (a) or (b) of subsection (4D) above, the local government finance report for the financial year in question,

b

in the case of the item specified in paragraph (c) of that subsection, the determination under section 100 below for the financial year in question, and

c

in the case of the item specified in paragraph (d) of that subsection, the report under section 85 of the Local Government Finance Act 1988 relating to that item.

14

In subsection (5)(b) for “(4)” substitute “ (4F) ”.

15

Omit subsection (6).