The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003

PART 7 E+W ACCOUNTS

Retirement benefits E+W

30.  For a financial year beginning on or after 1st April 2004, a local authority shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that financial year in accordance with the legislation specified in sub-paragraphs (a) and (c) to (h), and the scheme specified in sub-paragraph (b), of regulation 4(2).

Commencement Information

I1 Reg. 30 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)

[F1 Back payment following unequal pay E+W

30A.— (1) For the purposes of this regulation—

(a) a reference to an employee of a local authority includes a reference to a former employee, an officer or a former officer of the authority;

(b) a reference to the contract under which an employee was or is employed includes a reference to the terms of appointment under which an officer held or holds office; and

(c) an employee of a local authority received unequal pay when the amount of pay he received from the authority for work done by him during a particular period is less than the appropriate amount of pay for that work done during that period.

(2) In this regulation—

“appropriate amount of pay”, in relation to an employee of a local authority, means the amount of pay to which the employee is entitled in accordance with any equality clause deemed to be included, by virtue of section 1(1) of the Equal Pay Act 1970, in the contract under which he was or is employed;

“back payment” means a payment of arrears of remuneration made by a local authority, for work—

(a)

done by an employee of the authority;

(b)

in respect of which the employee received unequal pay; and

(c)

done before the employee first receives any increase in pay as a result of receiving that unequal pay,

which is paid to the employee, or part of which is paid to the employee (“the net payment”) and part of which is paid to another person on behalf of the employee (“relevant deductions”), because the employee received unequal pay for that work; and

“social security costs” means any contributions by a local authority to any state social security or pension scheme, fund or arrangement.

(3) Where a local authority—

(a) is required by an employment tribunal or a court to make a back payment;

(b) (i) considers that it is probable that an employment tribunal or a court will require it to make a back payment; and

(ii) is able to make a reasonable estimate of the amount of such back payment;

(c) has reached an agreement or otherwise determined to make a back payment; or

(d) (i) considers that it is probable that it will reach an agreement or otherwise determine to make a back payment; and

(ii) is able to make a reasonable estimate of the amount of such back payment,

paragraph (4) shall apply.

(4) Where this paragraph applies, the authority need not charge to a revenue account an amount in respect of—

(a) the back payment; or

(b) social security costs or other costs incurred by the authority in relation to that back payment,

until the date on which the authority must pay that back payment, or the net payment, to the employee (as required by the tribunal or court or in accordance with the agreement or determination, as the case may be).]

Textual Amendments

F1 Reg. 30A inserted (30.3.2007) by The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2007 (S.I. 2007/573), regs. 1(1), 5(2)

Proper practices E+W

31.  For the purposes of section 21(2) (accounting practices) the accounting practices contained in the following codes of practice and guide are proper practices—

(a) “A Statement of Recommended Practice: Code of Practice on Local Authority Accounting in the United Kingdom” published by CIPFA, as amended or reissued from time to time(1);

(b) “Best Value Accounting Code of Practice” published by CIPFA, as amended or reissued from time to time(2); and

(c) in relation to parish councils only, “Governance and Accountability in Local Councils in England and Wales: A Practitioners' Guide 2003 Edition” published jointly by the National Association of Local Councils and the Society of Local Council Clerks, as amended or reissued from time to time(3).

Commencement Information

I2 Reg. 31 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)

(1)

The current issue of this code of practice was published in London in 2003. ISBN 0 85299 981 X. Back [1]

(2)

The current issue of this code of practice was published in London in 2003. ISBN 0 85299 975 5.

(3)

The current issue of this guide was published in Taunton in 2003.