Local Government Finance Act 1988
In accordance with this Part, each charging authority shall have rights and duties in respect of the following community charges—
personal community charges,
standard community charges, and
collective community charges.
A person is subject to a charging authority’s personal community charge on any day if—
he is an individual who is aged 18 or over on the day,
he has his sole or main residence in the area of the authority at any time on the day, and
he is not an exempt individual on the day.
Schedule 1 below shall have effect to determine whether a person is for the purposes of this section an exempt individual on a particular day.
But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.
In deciding whether a person has his sole or main residence in an area, the fact that he does not live in a building is irrelevant.
If a person’s sole or main residence at a particular time consists of premises, and the premises are situated in the areas of two or more authorities, he shall be treated as having his sole or main residence in the area in which the greater or greatest part of the premises is situated.
Subsection (5A) below applies in the case of a person if—
he is undertaking a full-time course of education, and
for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.
A person detained in legal custody (other than an individual for the time being exempt) is not to be treated as having his sole or main residence in the place where he is detained.
On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—
the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;
if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;
if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.
A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day—
it is situated in the authority’s area,
it is not the sole or main residence of an individual (construing sole or main residence in accordance with section 2 above),
it is domestic property,
it is not designated for the purposes of collective community charges of the authority,
it is not divided into self-contained parts, and
it is not subject (as a whole) to a single relevant leasehold interest.
A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day—
the conditions mentioned in subsection (1)(a) to (e) above, and
the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day—
the conditions mentioned in subsection (1)(a) to (d) above, and
the condition that it is not subject (as a whole) to a single relevant leasehold interest.
A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day—
the conditions mentioned in subsection (1)(a) to (d) above, and
the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
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the conditions mentioned in subsection (1)(a) and (b) above, and
the condition that it is stationed on land which is a protected site.
Notwithstanding anything in subsections (1) to (5) above, a person cannot be subject to a charging authority’s standard community charge on a day which falls before 1 December 1989.
This section applies for the purposes of section 3 above.
“Interest” means a legal estate.
A relevant leasehold interest is an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.
Subject to subsections (5) and (5B) below, a building or self-contained part of a building is domestic property if it is used wholly for the purposes of living accommodation.
A building or self-contained part of a building is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—
which is provided for short periods to individuals whose sole or main residence is elsewhere, and
which is not self-contained self-catering accommodation provided commercially.
In construing subsections (4) and (5) above, anything not in use shall be treated as domestic property if it appears that when next in use it will be domestic property.
Subsection (5) above does not apply if—
it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will be not be provided within the building or part for more than six persons simultaneously; and
the person intending to provide such accommodation will have his sole or main residence within the building or part throughout any period when such accommodation is to be provided.
The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of section 3 above.
A building or self-contained part of a building is not domestic property if—
the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more; and
on that day his interest in the building or part is such as to enable him so to let it for such periods.
A self-contained part of a building is a part of a building used, or suitable for use, as a separate dwelling.
For the purposes of subsection (5B) above the relevant person is—
where the property in question is a building and is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building; and
in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
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means, if it is subject to an agreement for hire-purchase or conditional sale, the person in possession under the agreement;
means, if it is subject to a bill of sale or mortgage, the person entitled to the property in it apart from the bill or mortgage.
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In this section— “commercially” means on a commercial basis, and with a view to the realisation of profits.
“deemed rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(a);
any activity carried on by a body of persons, whether corporate or unincorporate, and
any activity carried on by an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only; and
Where a building is situated in the areas of two or more authorities, it and each part of it shall be treated as situated in the area in which the greater or greatest part of the building is situated; . . ..
A person is subject to a charging authority’s collective community charge on any day if—
he has on the day a qualifying interest in a dwelling situated in the authority’s area, and
on the day the dwelling is a designated dwelling.
For the purposes of this Part a dwelling is a designated dwelling on a particular day if it is a building, or part of a building, which on the day concerned is designated under this section.
But a person cannot be subject to a charging authority’s collective community charge on a day which falls before 1 December 1989.
The registration officer may designate all or part of a building for the purposes of a charging authority’s collective community charges if at the time of designation—
the building is situated in the authority’s area,
in his opinion the building or part is used wholly or mainly as the sole or main residence of individuals most or all of whom reside there for short periods and are not undertaking full-time courses of education,
in his opinion it would probably be difficult to maintain the register in respect of, and collect payments in respect of personal community charges from, individuals who would be subject to such charges of the authority if the designation were not made, and
the building does not fall within a description prescribed for the purposes of this paragraph by regulations made by the Secretary of State.
A registration officer who has designated a building or part may revoke the designation if at the time of revocation the conditions for designation in subsection (3) above are no longer satisfied.
A designation under this section shall take effect at the end of the period of 7 days beginning with the day on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.
A person has a qualifying interest in a designated dwelling on a particular day if at any time on the day—
he has a freehold interest in the whole dwelling and it is not subject (as a whole) to a single leasehold interest, or
he has an interest in the whole dwelling under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.
“Interest” means a legal estate.
Where a building is situated in the areas of two or more authorities, it and each part of it (whether or not designated) shall be treated as situated in the area in which the greater or greatest part of the building is situated.
The registration officer for a charging authority shall compile, and then maintain, a community charges register for the authority in accordance with this Part.
A charging authority’s register must be compiled on or before 1 December 1989.
A charging authority’s register shall contain an item in relation to each community charge of the authority to which a person becomes subject on or after 1 December 1989.
The item shall state—
whether the charge is a personal, a standard or a collective community charge,
the person’s name,
the day of his becoming subject to the charge and (if applicable) the day of his ceasing to be subject to it, and
which (if any) of the days on which he is shown in the register as subject to the charge is a day on which he is undertaking a full-time course of education.
The item shall also state—
in the case of a personal community charge, the address of the residence by virtue of which the person is subject to the charge,
in the case of a standard community charge, the address of the property by virtue of which the person is subject to the charge and (if different) his residential address for the time being, and
in the case of a collective community charge, the address of the dwelling by virtue of which the person is subject to the charge and (if different) his residential address for the time being.
The item shall also state, in the case of a standard community charge, the class (if any) which is for the time being specified under section 40 below and into which the property concerned falls.
Where a person is subject to a personal community charge, and the place of residence giving rise to the charge has no address, under subsection (5)(a) above the item shall state that place.
A registration officer’s duty to compile and maintain a register in accordance with this Part includes the duty to take reasonable steps to obtain information for that purpose under the powers conferred on him.
A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) to different personal community charges, whether of the same or different authorities.
If a person becomes and ceases to be exempt under section 2 above he shall be subject (if at all) to different personal community charges by virtue of different periods when he is not exempt.
A person shall by virtue of different properties, or different periods of having an interest in the same property, be subject (if at all) to different standard community charges, whether of the same or different authorities.
A person shall by virtue of different dwellings, or different periods of having an interest in the same dwelling, be subject (if at all) to different collective community charges, whether of the same or different authorities.
The day a person becomes subject to a community charge shall be taken, subject to the rules in section 8(2) and (4) below, to be the first (or only) day on which he is subject to it.
The day a person ceases to be subject to a community charge shall be taken, subject to the rule in section 8(3) below, to be the last (or only) day on which he is subject to it.
An entry may be made in an authority’s register in anticipation of, or after, the occurrence of an event (such as a person’s becoming or ceasing to be subject to a community charge of the authority).
If on any day a person becomes subject to an authority’s community charge but a period of more than 2 years (beginning with the day) ends without an entry being made in the register in respect of the charge, he shall be treated as becoming subject to it 2 years before the day on which an entry is made in the register in respect of it.
If a person becomes subject to an authority’s community charge, an entry is made in the register accordingly, he then ceases to be subject to it and a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of his ceasing, he shall be treated as having ceased to be subject to the charge 2 years before the day on which an entry is made in the register in respect of his ceasing.
If a person in fact becomes and ceases to be subject to an authority’s community charge but a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of the charge, he shall be treated as not having become subject to it; and subsection (2) above shall have effect subject to this.
The registration officer may remove from an authority’s register an item relating to a community charge of the authority at any time after the end of the period of 2 years beginning with the day on which the register shows the person subject to the charge as having ceased to be subject to it.
For the purposes of this Part—
a day on which a person is shown in a charging authority’s register as becoming subject to a community charge of the authority shall be treated as a day on which he is shown in the register as subject to the charge,
a day on which a person is shown in a charging authority’s register as ceasing to be subject to a community charge of the authority shall not be treated as a day on which he is shown in the register as subject to the charge, and
as regards a day on which a person is shown in a charging authority’s register as both becoming and ceasing to be subject to the same community charge of the authority, paragraph (b) above shall apply and paragraph (a) shall not.
A period of a day or successive days is a contribution period if it falls within a chargeable financial year and each of the following conditions is fulfilled on each day in the period—
an individual is resident in a dwelling,
he is a qualifying individual,
the dwelling is a designated dwelling, and
another person is shown in a charging authority’s register as subject to a collective community charge of the authority in respect of the dwelling.
In respect of the contribution period, the individual shall be liable to pay to the person mentioned in subsection (1)(d) above an amount by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.
The amount shall be calculated by—
finding the amount to be paid by way of contribution for each day in the contribution period, and
aggregating the amounts found under paragraph (a) above.
The amount to be paid by way of contribution for a day in the contribution period shall be calculated in accordance with the formula—
A day which falls in the financial year beginning in 1990 shall be ignored in ascertaining a contribution period if, when the day begins, no amount has been set by the authority for its personal community charges for the financial year.
The liability to pay an amount under this section must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.
This section applies for the purposes of section 9 above.
In a case where (when the day concerned begins) no amount has been set by the authority for its personal community charges for the financial year, A is the amount set by the authority for its personal community charges for the previous financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.
In any other case A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.
B is the number of days in the financial year.
In construing subsection (3) above in relation to a particular day the amount or amounts to be taken shall be the amount or amounts set or last set before the day begins.
For the purposes of subsections (2) and (3) above the Secretary of State may make regulations containing rules—
for treating a building as contained in an authority’s area if part only falls within the area;
for ascertaining what part of an authority’s area contains a building (whether contained in the area in fact or by virtue of the regulations).
For the purposes of section 9 above—
a day on which an individual becomes resident in a dwelling shall be treated as a day on which he is resident in it,
a day on which an individual ceases to be resident in a dwelling shall not be treated as a day on which he is resident in it, and
as regards a day on which an individual both becomes and ceases to be resident in the same dwelling, paragraph (b) above shall apply and paragraph (a) shall not.
For the purposes of section 9 above an individual is a qualifying individual on a particular day if—
he is aged 18 or over on the day,
he is not an exempt individual on the day within the meaning of paragraph 1, 2, 3, 4, 5, 7, 8, 9 or 10 of Schedule 1 below, and
the day does not fall within a period in which he is undertaking a full-time course of education.
An individual shall by virtue of different dwellings, or different periods of residence in the same dwelling, be liable (if at all) to make different payments under section 9 above, whether to the same or different persons.
If, in an individual’s period of residence in a dwelling, different collective community charges arise in respect of it because of a change of person with a qualifying interest, the individual shall be liable (if at all) to make different payments under section 9 above as regards the different charges.
If an individual is, ceases to be and again becomes a qualifying individual for the purposes of section 9 above he shall be liable (if at all) to make different payments under that section by virtue of different periods when he is a qualifying individual.
If a period of successive days begins in one chargeable financial year and ends in another it shall be deemed to be as many periods as there are chargeable financial years for which it subsists, and each deemed period shall be deemed to fall within a different year.
Different contribution periods shall be calculated in accordance with subsections (3) to (6) above.
If a person is entered in an authority’s register as subject in a chargeable financial year to a personal community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
The amount shall be calculated in accordance with the formula—
A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the residence by virtue of which the person is shown in the register as subject to the charge.
B is the number of days which fall within the financial year and on which he is shown in the register as subject to the charge.
C is the number of days in the financial year.
For the purposes of subsection (3) above the Secretary of State may make regulations containing rules—
for treating a residence which consists of premises as contained in an authority’s area if part only falls within the area;
for ascertaining what part of an authority’s area contains a residence which consists of premises (whether contained in the area in fact or by virtue of the regulations).
This section applies where—
a person is liable under section 12 above to pay an amount to an authority in respect of a personal community charge as it has effect for a chargeable financial year, and
on any day in the period represented by B he is undertaking a full-time course of education.
If he is undertaking the course on each day of that period, the amount he is liable to pay under that section shall be one fifth of the amount it would be apart from this section.
If he is not undertaking the course on each day of that period, the amount he is liable to pay under that section shall be determined in accordance with the formula—
A and C have the meanings given in section 12 above.
P is the number of days which fall within the financial year and on which—
he is shown in the register as subject to the charge, and
he is not undertaking the course.
Q is the number of days which fall within the financial year and on which—
he is shown in the register as subject to the charge, and
he is undertaking the course.
The Secretary of State may by order substitute such proportion as he sees fit for the proportion of one fifth mentioned in subsections (2) and (3) above or for the proportion for the time being mentioned there by virtue of an order under this subsection.
For the purposes of this section a person shall not be treated as undertaking a full-time course of education on a particular day unless he is shown in the register as undertaking the course on that day.
If a person is entered in an authority’s register as subject in a chargeable financial year to a standard community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
The amount shall be calculated by—
finding the amount to be paid for each day which falls within the financial year and on which he is shown in the register as subject to the charge, and
aggregating the amounts found under paragraph (a) above.
The amount to be paid for a day which falls within the financial year and on which he is shown in the register as subject to the charge shall be calculated in accordance with the formula—
A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the property by virtue of which he is shown in the register as subject to the charge.
B is the standard community charge multiplier which by virtue of section 40 below is effective for the financial year for the following properties or class of property (as the case may be)—
all properties in the authority’s area;
the specified class of property to which the relevant property belongs on the day concerned.
C is the number of days in the financial year.
For the purposes of subsection (4) above the Secretary of State may make regulations containing rules—
for treating a property as contained in an authority’s area if part only falls within the area or (in the case of a property which is a self-contained part of a building) if part only of the building falls within the area;
for ascertaining what part of an authority’s area contains a property (whether contained in the area in fact or by virtue of the regulations).
For the purposes of subsection (5) above the relevant property—
is the property by virtue of which the person is shown in the register as subject to the charge, and
belongs to a particular class on a particular day if (and only if) it belongs to the class immediately before the day ends.
The Secretary of State may make regulations as regards any case where—
a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and
prescribed conditions are fulfilled.
The regulations may provide that the amount he is liable to pay shall be an amount which—
is less than the amount it would be apart from the regulations, and
is found in accordance with prescribed rules.
This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.
The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the following—
rates for a period before 1 April 1990;
the circumstances of, or other matters relating to, the person concerned;
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;
such other amounts as may be prescribed or arrived at in a prescribed manner;
the making of an application by the person concerned.
The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.
Without prejudice to the generality of section 143(2) below, regulations under this section may include—
provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;
provision requiring him to lay the report before the House of Commons;
provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;
provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.
To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—
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;
include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.
In subsection (7) above “social security instrument” means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.
If a person is entered in an authority’s register as subject in a chargeable financial year to a collective community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
The amount shall be found by deducting amount B from amount A.
Amount A is the aggregate of the amounts payable (and whether or not paid) to the person by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.
Amount B is an amount equal to the relevant proportion of amount A; and the relevant proportion is 5 per cent. or such other proportion as may be prescribed by the Secretary of State by order.
This section applies where—
a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a community charge as it has effect for a chargeable financial year,
the liability arises under section 12 above (or that section read with section 13 or 13A above, or both) or section 14 above, and
on any day in the chargeable period the chargeable person is married to a person (the spouse) who is aged 18 or over on the day.
In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
If, on each day of the chargeable period— they shall be jointly and severally liable to pay the chargeable amount.
the chargeable person and the spouse are married to each other, and
the spouse is aged 18 or over,
In any other case—
they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by , and
the chargeable person shall be liable to pay the remainder of the chargeable amount.
A is the number of days which fall within the chargeable period and on which—
the chargeable person and the spouse are married to each other, and
the spouse is aged 18 or over.
B is the number of days in the chargeable period.
In a case where— the spouse may recover from the chargeable person an amount equal to the amount paid by the spouse to the authority.
the chargeable person and the spouse are jointly and severally liable to pay an amount by virtue of this section,
the chargeable person fails to pay all or part of it because of wilful refusal or culpable neglect, and
the spouse accordingly pays an amount to the authority,
Subject to subsection (7) above, the spouse may not recover from the chargeable person anything by way of contribution to any amount paid by the spouse to the authority by virtue of this section.
For the purposes of this section people are married to each other if they are a man and woman—
who are married to each other and are members of the same household, or
who are not married to each other but are living together as husband and wife.
For the purposes of this section people are not married to each other on a particular day unless they are married to each other throughout the day.
This section applies where—
a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a standard or collective community charge as it has effect for a chargeable financial year,
on any day in the chargeable period he has a management arrangement with another person (the manager) who is neither the chargeable person’s employee nor (if an individual) aged under 18 on the day, and
if the charge is a standard community charge, the chargeable person is a company.
In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
For the purposes of this section a management arrangement is—
where the charge is a standard community charge, an arrangement under which the manager is to collect payments for the use of the property in respect of which the charge arises;
where the charge is a collective community charge, an arrangement under which the manager is to collect payments for residential accommodation in the designated dwelling in respect of which the charge arises, or amounts by way of contribution in respect of the charge, or both.
If, on each day of the chargeable period— they shall be jointly and severally liable to pay the chargeable amount.
the management arrangement subsists, and
the manager is neither the chargeable person’s employee nor (if an individual) aged under 18,
In any other case—
they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by , and
the chargeable person shall be liable to pay the remainder of the chargeable amount.
A is the number of days which fall within the chargeable period and on which—
the management arrangement subsists, and
the manager is neither the chargeable person’s employee nor (if an individual) aged under 18.
B is the number of days in the chargeable period.
The manager may recover from the chargeable person an amount equal to any amount paid by the manager to the authority by virtue of this section.
For the purposes of this section a management arrangement subsists on a particular day if it subsists at any time on the day.
The liability to pay an amount under any provision of sections 12 to 17 above must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.
The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community charges by virtue of the same property.
The regulations may contain—
provision that as regards the period for which the co-ownership subsists there shall be one charge only, that the co-owners shall be jointly subject to it, and that the registration officer for the charging authority concerned shall enter an item in the register accordingly;
provision that the amount payable in respect of the charge concerned as it has effect for a chargeable financial year shall be calculated in a prescribed manner, and that the co-owners shall be jointly and severally liable to pay the amount;
provision that, notwithstanding that the co-owners are jointly and severally liable, section 16 or 17 above shall have effect to make a spouse or manager of any of the co-owners jointly and severally liable as well;
where the charge concerned is collective, provision as to the person or persons to whom any amount payable under section 9 above is to be paid.
The regulations may provide that there shall be different charges as regards each of the following—
the period for which the co-ownership subsists (that is, for which the co-owners concerned are co-owners);
any period for which one only of the co-owners has an interest in the building, part of a building or dwelling concerned . . .;
any period for which there is a co-ownership as regards the property concerned but the participants of it do not correspond with those of the co-ownership mentioned in paragraph (a) above (whether because the number of members differs or because any of the personnel differs).
The regulations may include provision conferring rights of recovery as between parties (whether co-owners, spouses or managers).
Without prejudice to section 143(2) below, the regulations may include provision amending or adapting provisions of this Part; and in particular the regulations—
may provide that section 11(4) above shall apply where different charges arise because of the operation of the regulations;
may amend or adapt provisions of this Part which themselves confer power to make regulations (such as Schedules 2 and 4).
References to co-owners include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.
Where a person would be subject to a personal community charge but for paragraph 11 of Schedule 1 below, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.
Where a person would be subject to a standard community charge but for the rules as to Crown exemption, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.
Subsection (2) below applies in the case of property 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.
Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—
a person being subject to a charging authority’s standard community charge by virtue of the property,
an entry being made in the register in relation to the charge, or
the person being liable to pay in respect of the charge.
The authorities are—
a county council,
a district council,
a London borough council,
the Common Council,
a metropolitan county police authority, and
the Northumbria Police Authority.
Schedule 2 below (which contains provisions about administration, including collection) shall have effect.
Schedule 3 below (which contains provisions about civil penalties) shall have effect.
Schedule 4 below (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.
A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below.
The matters are—
the fact that the person is or is not at any time entered in a charging authority’s register as subject to a community charge of the authority,
the contents of any item which is contained in a charging authority’s register and relates to a charge to which the person is there shown as subject at any time,
any designation of an individual as a certification officer under regulations under section 30 below,
the fact that such a designation has not been revoked,
any estimate, made for the purposes of regulations under Schedule 2 below, of the amount the person is liable to pay in respect of a charging authority’s community charge,
any designation of an individual as a responsible individual under regulations under Schedule 2 below,
the fact that such a designation has not been revoked,
the imposition of a penalty on the person under Schedule 3 below,
the fact that a relevant dwelling has been designated under section 5 above, and
the fact that a designation of a relevant dwelling under that section has not been revoked under that section.
Subsection (2)(e) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed by the Secretary of State by regulations.
Where a penalty is imposed on a person under Schedule 3 below, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under subsections (1) and (2)(h) above against the imposition.
In subsection (2)(i) above “relevant dwelling” means a building, or part of a building, in respect of which the person would be subject to an authority’s collective community charge if the designation were valid.
In subsection (2)(j) above “relevant dwelling” means a building, or part of a building, in respect of which the person would cease to be subject to an authority’s collective community charge if the revocation were made.
No appeal may be made under section 23 above unless—
the aggrieved person serves a written notice under this section, and
one of the conditions mentioned in subsection (4) below is fulfilled.
A notice under this section must be served on—
the charging authority concerned, where the grievance relates to an estimate mentioned in section 23(2)(e) above or to the imposition of a penalty by a charging authority;
the community charges registration officer concerned, in any other case.
A notice under this section must state the matter by which and the grounds on which the person is aggrieved.
The conditions are that—
the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that the authority or officer believes the grievance is not well founded, but the person is still aggrieved;
the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;
the period of 2 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.
Where a notice under this section is served on an authority or officer, it or he shall—
consider the matter to which the notice relates;
include in any notification under subsection (4)(a) above reasons for the belief concerned;
include in any notification under subsection (4)(b) above a statement of the steps taken.
The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death—
he was (or is alleged to have been) subject to a charging authority’s community charge,
he was (or is alleged to have been) liable to pay an amount under section 9 above,
he was (or is alleged to have been) liable, as spouse or manager, under section 16 or 17 above, or
a penalty was imposed on him under Schedule 3 below.
Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
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).
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.
The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.
The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.
There shall be a community charges registration officer for each charging authority.
The registration officer for a district council, a London borough council or the Council of the Isles of Scilly shall be the person having responsibility for the administration of its financial affairs under section 151 of the Local Government Act 1972.
The registration officer for the Common Council shall be the person having responsibility for the administration of certain of the financial affairs of the Council under section 6(1) of the Local Government and Housing Act 1989.
A charging authority shall provide the registration officer with such staff, accommodation and other resources as are sufficient to allow his functions under this Part to be exercised.
If it appears to the Secretary of State that a charging authority’s register does not contain items in relation to all community charges of the authority, the Secretary of State may direct the registration officer or the authority (or both) to supply the Secretary of State with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.
A direction under subsection (1) above—
must specify the information to be provided and the period within which it is to be provided;
may be amended by another direction under subsection (1) above;
may be revoked by a direction under this paragraph.
If the period specified in a direction under subsection (1) above ends (whether or not the direction has been complied with) and it still appears to the Secretary of State as mentioned in that subsection, he may direct the officer or the authority (or both) to take such steps as the Secretary of State considers appropriate to secure that the register contains items in relation to as many of the authority’s community charges as practicable; and the steps may involve conducting canvasses or otherwise.
A direction under subsection (3) above—
must specify the steps to be taken and the period within which they are to be taken;
may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken and the results of taking them;
must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;
may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);
may be revoked by a direction under this paragraph.
Subsection (2) below applies where—
the Secretary of State serves a notice on a registration officer for a charging authority requiring him to supply to the Secretary of State information specified in the notice,
the information is required by the Secretary of State for a purpose other than that of carrying out his functions under this Act, and
the information is not personal information.
The 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.
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 to any person by the registration officer; 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.
If it appears to the Secretary of State that a charging authority has failed to comply with section 26(4) above he may direct the authority to supply him with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.
A direction under subsection (1) above—
must specify the information to be provided and the period within which it is to be provided;
may be amended by another direction under subsection (1) above;
may be revoked by a direction under this paragraph.
If the authority purports to comply with a direction under subsection (1) above or the period specified in the direction ends without its purporting to comply and (in either case) it still appears to the Secretary of State as mentioned in that subsection, he may direct the authority to provide the registration officer with such staff, accommodation and other resources as the Secretary of State considers sufficient to allow the officer’s functions under this Part to be exercised.
A direction under subsection (3) above—
must specify the staff, accommodation and other resources the authority is to provide under the direction and the period within which it is to provide them;
may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken to comply with the requirement included under paragraph (a) above and the results of taking them;
must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;
may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);
may be revoked by a direction under this paragraph.
For the purpose of exercising his functions the electoral registration officer for any area in England and Wales may inspect the register of any charging authority.
For the purposes of this Part a person shall be treated as undertaking a full-time course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.
Regulations under this section may include provision that—
as regards any educational establishment of a prescribed description an individual (to be called a certification officer) may be designated by the appropriate registration officer, or otherwise identified, in accordance with prescribed rules;
a certification officer shall at a prescribed time supply to a person who is pursuing or is about to pursue a course at the establishment, and who is of a prescribed description, a certificate in a prescribed form and containing prescribed particulars;
conditions prescribed under subsection (1) or (1A) above shall include a condition as to the possession of such a certificate;
failure to supply a certificate to a person in accordance with the regulations is actionable by the person concerned as a breach of statutory duty.
For the purposes of this Part a person shall be treated as undertaking a qualifying course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.
Regulations under subsection (1) above shall include a statement of what courses constitute, in the Secretary of State’s opinion, full-time courses of nursing education; but this is without prejudice to the power to provide, or not to provide, that a person undertaking such a course is to be treated as undertaking a full-time course of education for the purposes of this Part.
Regulations under this section may include provision allowing or requiring the appropriate registration officer to revoke a designation of an individual as a certification officer.
“The appropriate registration officer” means the registration officer for such charging authority as may be prescribed as regards the educational establishment concerned.
Regulations under subsection (1A) above must be so framed that undertaking a course of higher education is not treated as undertaking a qualifying course of education for the purposes of this Part.
A course of higher education is a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.
This section applies for the purposes of this Part.
References to the register, in relation to a charging authority, are to its community charges register.
References to anything shown in a register on a day are references to what is shown for the day (including what is shown by virtue of a retrospective entry).
References to the registration officer, in relation to a charging authority, are to the community charges registration officer for the authority.
The residential address of a person who is a company is the address of the company’s registered office.
References to a building include references to a chalet or hut.
Whether anything is a caravan at a particular time shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.
If at a particular time a person has no fixed abode (in England and Wales or elsewhere) he shall at that time be treated as having his sole or main residence in the place where he is at the time.
Section 2(6) above shall not apply to a person to whom subsection (8) above applies at the time concerned.
The Secretary of State may make regulations containing rules for ascertaining what is to be treated as the greater or greatest part of premises or a building . . ..
Nothing in a private or local Act passed before this Act shall prevent a person being subject to a community charge or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge.
For each chargeable financial year, a charging authority shall set for its personal community charges an amount or amounts in accordance with this section and section 33 below.
Any amount must be set on or before 1 April on which the financial year for which it is set begins, but is not invalid merely because it is set after that date.
In setting any amount the authority must secure (so far as practicable) that the total amount yielded by its community charges for the year is sufficient to provide for the items mentioned in subsection (4) below, to the extent that they are not to be provided for by other means.
No amount may be set before the earlier of the following—
1 March in the financial year preceding that for which the amount is set;
the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.
The items are—
any precept issued to the authority for the year,
the authority’s estimate of the aggregate of the payments to be met from its collection fund in the year under section 90(2)(b) to (g) below or section 90(4)(b) and (c) below (as the case may be),
the amount calculated (or last calculated) by the authority in relation to the year under section 95(4) below, and
the authority’s estimate of the amount to be transferred from its collection fund in the year under section 98(4) below.
No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.
In construing subsection (4)(a) above any precept for which another has been substituted shall be ignored.
A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.
Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.
For the purposes of subsection (6) above a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.
A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section.
Where an item mentioned in subsection (3) below relates to a part only of its area, a charging authority must set different amounts for different parts so as to secure (so far as practicable) that the item is provided for only by amounts yielded by such of its community charges as relate to the part, to the extent that the item is not to be provided for by other means.
The items are—
any precept or portion of a precept issued to the authority if the precept or portion is stated to be applicable to a part, and
any expenses of the authority which are its special expenses and were taken into account by it in making the calculation (or last calculation) in relation to the year concerned under section 95(2) below.
For the purposes of subsection (3) above—
provided a resolution of a charging authority to the following effect is in force, the expenses of meeting a levy or special levy issued 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,
any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which arise out of its possession of property held in trust for a part of its area, are its special expenses,
any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), 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, . . .
any expenses incurred by a charging 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 provided a resolution of the authority to that effect is in force ; and
provided a resolution of a charging 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.
A community charge relates to a part of an area if it is—
a personal community charge arising in respect of a residence contained in the part;
a standard community charge arising in respect of a building, self-contained part of a building . . . contained in the part;
a collective community charge arising in respect of a dwelling constituting or contained in a building which is contained in the part.
The following rules shall apply to the making of a resolution under subsection (4)(e) above by a charging authority—
no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;
the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;
the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;
the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.
Rules contained in regulations under sections 10(6), 12(6) and 14(7) above shall apply for the purpose of construing subsection (5) above.
As regards any charging authority the Secretary of State may make directions that, for the purposes of subsection (2) above, the extent (if any) to which an item is to be provided for by other means shall be determined by the authority in accordance with the directions.
Directions under subsection (7) above—
must be made in writing;
may contain rules in accordance with which, or specify factors by reference to which, a determination is to be made;
may specify (as the extent concerned) an amount in relation to a particular item;
may relate to one item or to a number of items;
may contain different provision as to different items;
may be amended or revoked by other directions under subsection (7) above.
The power to give directions under subsection (7) above may be exercised differently for different authorities.
No directions under subsection (7) above shall have effect in relation to a determination unless they are served on the authority concerned before it makes the determination.
In construing subsection (3)(a) above any precept for which another has been substituted shall be ignored.
An authority which has set an amount or amounts for a financial year under section 32 above, this section or section 35 below may set an amount or amounts in substitution.
Any amount set in substitution under this section—
must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose, and
if set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below, must be set by reference to the multiplier set in substitution.
No amount may be set in substitution under this section if it would be greater than that for which it is substituted, except as provided by subsection (4) below.
Any amount set in substitution under this section may be greater than that for which it is substituted (the old amount) if the setting of the old amount has been quashed because of a failure to fulfil section 32(3) or 33(2) above , or if the amount is set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below..
Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is then issued to it for the year (originally or by way of substitute) it must as soon as is reasonably practicable after the issue set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.
Each of the following is a relevant authority for the purposes of subsection (1) above—
a county council,
a metropolitan county police authority,
the Northumbria Police Authority,
a metropolitan county fire and civil defence authority,
the London Fire and Civil Defence Authority, and
the Receiver for the Metropolitan Police District.
Any amount set in substitution under subsection (1) above must be set in accordance with sections 32 and 33 above, but applying the following rules—
section 32(2) shall be ignored for this purpose;
the amount must be set by reference to the precept whose issue gives rise to the amount being set;
the amount must be set by reference to any qualifying precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under this sectionor under subsection (6) below;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
subject to paragraphs (b) to (da) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.
the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;
Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then makes substitute calculations in accordance with section 95 below, it must as soon as is reasonably practicable after making the substitute calculations set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.
In a case where the precept mentioned in subsection (1) above is issued under section 107(2) below, subsection (3) above shall not apply but subsection (3B) below shall apply.
Any amount set in substitution under subsection (4) above must be set in accordance with sections 32 and 33 above, but applying the following rules—
section 32(2) shall be ignored for this purpose;
the amount must be set by reference to the amount calculated by the authority in relation to the year under section 95(4) below in making the calculations giving rise to the amount being set;
the amount must be set by reference to any qualifyingprecept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under this sectionor under subsection (6) below;
subject to paragraphs (b) to (ca) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.
the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;
In such a case, any amount set in substitution under subsection (1) above must be set in accordance (and only in accordance) with the formula— where A, B, C and D have the meanings given by section 35A below.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Any amount set in substitution under subsection (6) above must be set by reference to the multiplier set in substitution and in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose.
In construing subsections (3)(c) and (5)(c) above any precept for which another has been substituted shall be ignored; . . ..
In a case where the substitute calculations mentioned in subsection (4) above are made under section 107(1) below, subsection (5) above shall not apply but subsection (5B) below shall apply.
In such a case, any amount set in substitution under subsection (4) above must be set in accordance (and only in accordance) with—
the standard formula (set out in subsection (5C) below) in a case where the charging authority referred to in subsection (4) above is not a special authority, or
the special formula (set out in subsection (5D) below) in a case where the charging authority referred to in subsection (4) above is a special authority.
The standard formula is— where A, B, C and D have the meanings given by section 35A below.
The special formula is— where A, B, C, D and E have the meanings given by section 35A below.
For the purposes of subsections (3)(c) and (5)(c) above a qualifying precept is a precept issued by a precepting authority which is not a relevant authority within the meaning given by subsection (2) above.
Where an authority sets any amount in substitution under section 34 or 35 above (a new amount) anything paid to it by reference to the old amount shall be treated as paid by reference to the new amount.
But 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—
it shall be repaid if the person by whom it was paid so requires;
in any other case it shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any community charge of the authority.
Where an authority sets an amount or amounts in substitution under section 35(1) above it may recover from the precepting authority administrative expenses incurred by it in, or in consequence of, so doing.
For the purposes of this section the old amount is the amount found by—
taking the amount, or each of the amounts, for which the new amount is substituted (whether directly, or indirectly because of one or more intermediate substitutions),
leaving out of account any amount to which section 35C(4) above applies, and
taking the amount remaining or (if more than one remains) the last to be set.
For the purposes of section 35(3B) above—
A is the amount for which the amount is required to be set in substitution under section 35(1) above;
B is the amount of the precept for which the precept issued under section 107(2) below is substituted;
C is the amount of the precept issued under section 107(2) below;
D is the relevant population, for the financial year mentioned in section 35(1) above, of the area of the charging authority there referred to.
For the purposes of section 35(5C) and (5D) above—
A is the amount for which the amount is required to be set in substitution under section 35(4) above;
B is the amount calculated under section 95(4) below and for which an amount is substituted in making the substitute calculations under section 107(1) below;
C is the amount calculated under section 95(4) below in making the substitute calculations under section 107(1) below;
D is the relevant population, for the financial year mentioned in section 35(4) above, of the area of the charging authority there referred to;
E is such number, falling between nil and one and expressed as a decimal, as the Secretary of State specifies by order for the purposes of this paragraph and for the special authority and the financial year concerned.
For the purposes of this section the relevant population of the area of an English charging authority for a financial year is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.
For the purposes of this section the relevant population of the area of a Welsh charging authority for a financial year is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.
For the purposes of this section a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.
Subsections (3) to (7) below apply if at the time a relevant charging authority sets an amount or amounts for a financial year under section 32 above a precept for the year has not been issued to it by a relevant precepting authority.
If a precept for the previous financial year has been issued to it by the precepting authority, in setting an amount or amounts for the financial year under section 32 above the charging authority may include among the items listed in section 32(4) above an amount equal to that payable under the precept (or last precept) issued for the previous financial year; and in such a case section 32(4) shall be read accordingly.
If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has not been issued to it by the precepting authority, and an amount was included under subsection (3) above, the charging authority shall include among the items listed in section 32(4) above an amount equal to that included under subsection (3) above; and in such a case section 32(4) shall be read accordingly.
If the precepting authority issues to the charging authority a precept for the year (originally or by way of substitute) then—
if subsection (3) above does not apply, or no amount was included under it, the precept shall be treated as not having been issued,
if an amount was included under subsection (3) above, and it is equal to or less than the amount of the precept, the amount of the precept shall be treated as equal to the amount included, and
if an amount was included under subsection (3) above, and it exceeds the amount of the precept, the amount of the precept shall be treated as equal to its actual amount.
If the precepting authority issues no precept to the charging authority for the year, the fact that an amount is included under subsection (3) above does not make the charging authority liable to pay anything to the precepting authority.
If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, section 32(4) and 35(3) and (5) above shall be read in accordance with subsection (5) above.
Where the financial year mentioned in subsection (2) above is that beginning in 1990 this section shall have effect as if subsection (3) read—
Subsection (2) below applies where—
section 35(1) above applies in the case of a charging authority in circumstances where section 35(3) applies,
apart from this section, any amount set in substitution under section 35(1) would be greater than the amount for which it is required to be substituted, and
subsection (3) below does not prevent subsection (2) below applying.
In such a case—
any amount set in substitution under section 35(1) shall be no greater than the amount for which it is required to be substituted, and
section 35(3) shall have effect subject to paragraph (a) above.
Subsection (2) above does not apply where the precept giving rise to the application of section 35(1) is—
an original precept, or
a precept issued in substitution for one quashed because of a failure to fulfil section 68(3) or 69(3) or (4) below.
Subsection (5) below applies where—
section 35(4) above applies in the case of a charging authority in circumstances where section 35(5) applies,
apart from this section, any amount set in substitution under section 35(4) would be greater than the amount for which it is required to be substituted, and
subsection (6) below does not prevent subsection (5) below applying.
In such a case—
any amount set in substitution under section 35(4) shall be no greater than the amount for which it is required to be substituted, and
section 35(5) shall have effect subject to paragraph (a) above.
Subsection (5) above does not apply where the calculations giving rise to the application of section 35(4) are made because a previous calculation under section 95(4) below has been quashed because of a failure to comply with section 95 in making the calculation.
References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority and the financial year mentioned in section 37(2) to (7) above.
Where the charging authority includes under section 37(3) or (4) above an amount equal to that payable under a precept, section 33 above shall have effect as if among the items listed in subsection (3) there were included an amount equal to that payable under the precept, in a case where the precept is stated to be applicable to a part of the authority’s area.
Where the charging authority includes under section 37(3) or (4) above an amount equal to its estimate of the amount of any precept it expects to be issued, in a case where it expects the precept will relate to a part only of its area section 33 above shall have effect as if—
the reference in subsection (2) to an item relating to a part included a reference to an item the authority expects will relate to a part, and
among the items listed in subsection (3) there were included an amount equal to the authority’s estimate of the amount of the precept it expects will be issued to it in relation to a part.
If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, sections 33 and 35(3) and (5) above shall be read in accordance with section 37(5) above.
Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions.
The authority shall discharge each of the duties separately from the other or others, but it may discharge the duties in whatever sequence it thinks fit.
Subsection (4) below applies if—
a charging authority discharges at any time a duty under a relevant provision, and
at that time it is subject to one or more undischarged duties under the relevant provisions.
For the purposes of the excluded provisions, any amount or amounts in fact set in discharge of the duty mentioned in subsection (3)(a) above shall not be regarded as an amount or amounts set for the authority’s personal community charges under the relevant provision there mentioned.
For the purposes of this section the relevant provisions are section 35(1) and (4) above.
For the purposes of this section the excluded provisions are—
sections 10(3) and (5), 12(3) and 14(4) above;
sections 36(1) and 39(1) below;
any provision of regulations under this or any other Act.
An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amount or amounts in at least one newspaper circulating in the authority’s area.
Failure to comply with subsection (1) above does not make the setting of an amount or amounts invalid.
A charging authority shall determine a standard community charge multiplier for properties in its area.
If the authority sees fit, different multipliers may be determined for properties of different specified classes.
A specified class is such class as may be specified for the purposes of this section by the authority.
If the Secretary of State so requires by regulations, a multiplier for a prescribed class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 and 1½.
An authority must determine under this section before 1 April 1990.
Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).
A multiplier as it has effect for a given financial year may only be varied before the year begins.
Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.
A multiplier must be one of the following, namely, 0,½, 1, 1½ or 2.
References to properties are to buildings, self-contained parts of buildings . . . in respect of which persons are or may become subject to standard community charges of the authority.
A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—
the use to which properties are put or are intended to be put;
whether properties are occupied;
the period for which properties have been unoccupied;
the circumstances, other than financial circumstances, of persons subject to standard community charges;
the capacity in which persons are subject to standard community charges;
whether properties fall within a class prescribed in regulations under this section.
the periods for which unoccupied properties have previously been occupied;
the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;
in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.
Without prejudice to the generality of subsection (11A) above, a class may be prescribed by reference to one or more of the following factors—
the physical characteristics of properties;
the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;
the circumstances of persons subject to standard community charges.
The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.
An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.
Failure to comply with subsection (13) above does not invalidate the exercise of the power.
The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.
The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.
In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).
A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards....
A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....
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subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
Not later than 31 December preceding a day on which a list is to be compiled the valuation officer shall send to the authority a copy of the list he proposes (on the information then before him) to compile.
As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.
A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.
In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.
As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.
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A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following conditions on the day concerned—
it is situated in the authority’s area,
it is a relevant non-domestic hereditament,
at least some of it is neither domestic property nor exempt from local non-domestic rating, and
it is not a hereditament which must be shown for the day in a central non-domestic rating list.
For each day on which a hereditament is shown in the local list, it must also show whether the hereditament—
consists entirely of property which is not domestic, or
is a composite hereditament.
For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.
For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament
the rateable value of the hereditament (in a case where none of it consists of domestic property, and none of it is exempt from local non-domestic rating, on the day);
the rateable value of such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating on the day (in any other case).
The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.
The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.
A list must be compiled on 1 April in each revaluation year.
Revaluation years are 2026 and every third year afterwards.
A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).
The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.
As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.
The authority must keep a copy of the list electronically.
The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
A list is within this subsection if it was—
compiled under this section, or
required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—
on the day the ratepayer is in occupation of all or part of the hereditament, and
the hereditament is shown for the day in a local non-domestic rating list in force for the year.
In such a case the ratepayer shall be liable to pay an amount calculated by—
finding the chargeable amount for each chargeable day in accordance with Schedule 4ZA, and
aggregating the amounts found under paragraph (a) above.
A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.
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The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.
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The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
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This section applies for the purposes of section 43 above.
A is the rateable value shown for the day under section 42(4) above as regards the hereditament or (as the case may be) such part of it as is neither domestic property nor exempt from local non-domestic rating.
The Secretary of State may make regulations providing that where— for the day A shall be taken to be a value which is smaller than it would be apart from the regulations and which is found in accordance with prescribed rules.
the chargeable day falls within a period in which the ratepayer is in occupation of part only of the hereditament,
the period is such limited one as may be prescribed, and
other prescribed conditions are fulfilled,
Subject to subsection (5) below, B is the non-domestic rating multiplier for the financial year.
Where the charging authority is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.
C is the number of days in the financial year.
A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—
on the day none of the hereditament is occupied,
on the day the ratepayer is the owner of the whole of the hereditament,
the hereditament is shown for the day in a local non-domestic rating list in force for the year, and
on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.
In such a case the ratepayer shall be liable to pay an amount calculated by—
finding the chargeable amount for each chargeable day in accordance with Schedule 4ZB, and
aggregating the amounts found under paragraph (a) above.
A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.
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The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.
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The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
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For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.
Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—
the physical characteristics of hereditaments;
the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;
the fact that the owners of hereditaments fall within prescribed descriptions.
Each billing authority in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list).
A rural settlement list shall have effect for each chargeable financial year and shall identify for each such year any settlements mentioned in subsection (3) below.
The settlements referred to in subsection (2) above are those which—
are wholly or partly within the authority’s area,
appear to the authority to have had a population of not more than 3,000 on the last 31st December before the beginning of the chargeable financial year in question, and
in that financial year are wholly or partly within an area designated by the Secretary of State by order as a rural area for the purposes of this section.
A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a billing authority the list need not identify the boundaries outside the authority’s area.
An order under subsection (3)(c) above may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.
Subsection (1) above does not apply to a billing authority in respect of any chargeable financial year for which there are no such settlements as are mentioned in subsection (3) above (and, accordingly, if the authority has compiled a rural settlement list, it shall cease to maintain that list).
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This section applies for the purposes of section 45 above.
A is the rateable value shown for the day under section 42(4) above as regards the hereditament or (as the case may be) such part of it as is neither domestic property nor exempt from local non-domestic rating.
Subject to subsection (4) below, B is the non-domestic rating multiplier for the financial year.
Where the charging authority is a special authority, B is the authority’s non-domestic rating multiplier for the financial year.
C is the number of days in the financial year.
The billing authority shall, throughout the period of three months preceding the beginning of the first chargeable financial year for which a rural settlement list is to have effect, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.
In each chargeable financial year for which a rural settlement list has effect the billing authority shall (if it appears to the authority that section 42A(1) above will apply to the authority in respect of the next chargeable financial year) review the list and consider whether or not, for the next chargeable financial year, any alterations are required to the list in order to give effect to section 42A(2) above.
If following the review the authority considers that any such alterations are required for that year, it shall, throughout the three months preceding the beginning of that year, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.
A billing authority which has compiled a rural settlement list shall make it available for inspection in the form in which the list has effect for each chargeable financial year to which it relates.
Where a billing authority is required to make any list or draft available for inspection under this section, it shall make the list or draft available at any reasonable hour (and free of charge) at its principal office.
Where the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the billing authority concerned, and
... regulations under section 57A or 58 below or any provision of or made under Schedule 4ZA, 4ZB or 7A below (as the case may be) shall not apply as regards the day.
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the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
The ... condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
A determination under subsection (1)(a) above—
must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
may be such that the chargeable amount for the day is 0;
may be such that the chargeable amount for the day is 0;
may be varied by a further determination of the authority under subsection (1)(a) above.
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In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
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A decision under subsection (3) above may be revoked by a further decision of the authority.
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The appropriate national authority may make regulations containing provision—
requiring notice to be given of any determination or decision;
limiting the power to revoke a decision or vary a determination;
as to other matters incidental to this section.
A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by
a billing authority; or
a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees; or
a functional body, within the meaning of the Greater London Authority Act 1999.
So far as a decision under subsection (3) above would have effect where neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.
This subsection applies on the chargeable day if—
all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations—
none of which is established or conducted for profit, and
each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts, or
the hereditament—
is wholly or mainly used for purposes of recreation, and
all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.
A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.
A decision under subsection (3) by a billing authority in England is invalid as regards a day if—
the day falls before the end of the financial year beginning on 1 April 2022, and
the decision is made more than six months after the end of the financial year in which the day falls.
A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—
the day falls before the end of the financial year beginning on 1 April 2023, and
the decision is made more than six months after the end of the financial year in which the day falls.
This section does not apply where the hereditament is an excepted hereditament.
This section does not apply where the hereditament is zero-rated under paragraph 2 of Schedule 4ZB.
This section applies for the purposes of section 47 above (but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section).
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A hereditament not in use shall be treated as wholly or mainly used for purposes of recreation if it appears that when next in use it will be wholly or mainly used for purposes of recreation.
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A hereditament which is wholly unoccupied shall be treated as an excepted hereditament if it appears that when any of it is next occupied the hereditament will be an excepted hereditament.
If a hereditament is wholly unoccupied but it appears that it or any part of it when next occupied will be occupied for particular purposes, the hereditament or part concerned (as the case may be) shall be treated as occupied for those purposes.
A billing authority may—
reduce any amount a person is liable to pay to it under section 43 or 45 above, or
remit payment of the whole of any amount a person would otherwise be liable to pay to it under section 43 or 45 above.
But an authority may not act under this section unless it is satisfied that—
the ratepayer would sustain hardship if the authority did not do so, and
it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by it.
The amount as regards which a reduction or remittance may be made under subsection (1) above is the amount the person would be liable to pay (apart from this section) taking account of anything done under section 47 above , the effect of any regulations under section 57A or 58 below, and the effect of any provision of or made under Schedule 7A below.
Where an authority acts under this section, section 43 or 45 above shall be construed accordingly as regards the case concerned.
Where a hereditament is shown in a billing authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion both the rateable value of the hereditament , and (where relevant) G as regards the hereditament, between the occupied and unoccupied parts of the hereditament and to certify the apportionment , or apportionments, to the authority.
The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.
The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.
For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—
falls within the operative period in relation to the apportionment, and
is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.
References in this section to the operative period in relation to an apportionment are references to the period beginning— and ending with the first day on which one or more of the events listed below occurs.
where requiring the apportionment does not have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day on which the hereditament to which the apportionment relates became partly unoccupied, and
where requiring the apportionment does have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day immediately following the end of that period,
The events are—
the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;
the ending of the rate period in which the authority requires the apportionment;
the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;
the hereditament to which the apportionment relates becoming completely unoccupied.
paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.
Subsection (7) below applies where—
a billing authority requires an apportionment under subsection (1) above, and
the hereditament to which the apportionment relates—
does not fall within a class prescribed under section 45(1)(d), or
would (if unoccupied) be zero-rated under paragraph 2 of Schedule 4ZB.
“A” is— In sub-paragraph (2), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.
Subsection (9) below applies where—
a billing authority requires an apportionment under subsection (1) above, and
the hereditament to which the apportionment relates—
falls within a class prescribed under section 45(1)(d), and
would (if unoccupied) not be zero-rated under paragraph 2 of Schedule 4ZB, and
regulations under paragraph 1(2) of Schedule 4ZB are in force and has effect in relation to the hereditament.
“A” is the sum of the occupied amount and the unoccupied amount. The occupied amount is— The unoccupied amount is— divided by the number prescribed by regulations under paragraph 3(9) of Schedule 4ZB (for the purposes of paragraph 1(2) of that Schedule) as it has effect in relation to the hereditament. In sub-paragraphs (2A) and (2B), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.
In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.
References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.
The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.
Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
The regulations may provide for the owner or occupier at the time concerned to be taken to be such one of the owners or occupiers as is identified in accordance with prescribed rules.
The regulations may provide that—
as regards any time when there is only one owner or occupier, section 43 or 45 above (as the case may be) shall apply;
as regards any time when there is more than one owner or occupier, the owners or occupiers shall be jointly and severally liable to pay a prescribed amount by way of non-domestic rate.
The regulations may include provision that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.
Schedule 5 below shall have effect to determine the extent (if any) to which a hereditament is for the purposes of this Part exempt from local non-domestic rating.
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Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.
Where— then for the purposes of section 42 above and Schedule 6 below the building shall be deemed to be completed on that day.
a completion notice is served under Schedule 4A below, and
the building to which the notice relates is not completed on or before the relevant day,
For the purposes of subsection (2) above the relevant day in relation to a completion notice is—
where an appeal against the notice is brought under paragraph 4 of Schedule 4A below, the day stated in the notice, and
where no appeal against the notice is brought under that paragraph, the day determined under that Schedule as the completion day in relation to the building to which the notice relates.
Where— it shall be deemed for the purposes of section 45 above to become unoccupied on that day.
a day is determined under Schedule 4A below as the completion day in relation to a new building, and
the building is not occupied on that day,
Where— the hereditament which comprised the existing building shall be deemed for the purposes of section 45 above to have ceased to exist, and to have been omitted from the list, on that day.
a day is determined under Schedule 4A below as the completion day in relation to a new building, and
the building is one produced by the structural alteration of an existing building,
In this section—
“building” includes part of a building, and
references to a new building include references to
a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments ;
a building situated in England which a hereditament shown in a list comprises or includes, or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included, and that has been subject to alterations;
part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.
a building that has been subject to alterations where the building is comprised in a hereditament situated in Wales that was (but is no longer) shown in a list.
The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
beginning to exercise functions under section 47 above, or
ceasing to exercise functions under that section.
The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
as regards costs of collection and recovery in such cases.
The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
The regulations may give that relief in relation to a hereditament and a chargeable day only if—
the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
A prescribed condition may be—
a condition to be fulfilled in relation to the hereditament,
a condition to be fulfilled in relation to some other hereditament, or
some other condition.
The conditions that may be prescribed include, in particular—
conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
conditions relating to the consequences of the alteration;
conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
conditions relating to a person's liability or otherwise to non-domestic rates at any time.
In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating lists).
A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards ... .
A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....
But—
subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
Not later than 31 December preceding a day on which a list is to be compiled the central valuation officer shall send to the Secretary of State a copy of the list he proposes (on the information then before him) to compile.
As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.
A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it.
As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.
As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.
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With a view to securing the central rating en bloc of certain hereditaments, the Secretary of State may by regulations designate a person and prescribe in relation to him one or more descriptions of relevant non-domestic hereditament.
Where the regulations so require, a central non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, the name of the designated person and, against it, each hereditament (wherever situated) which on the day concerned—
is occupied or (if unoccupied) owned by him, and
falls within any description prescribed in relation to him.
For each such day the list must also show against the name of the designated person the rateable value (as a whole) of the hereditaments so shown.
Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.
A central non-domestic rating list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations.
Where, by virtue of subsection (4) above, the designated person in relation to any description of non-domestic hereditament is changed from a date earlier than the making of the regulations,—
any necessary alteration shall be made with effect from that date to a central non-domestic rating list on which any hereditament concerned is shown; and
an order making the provision referred to in paragraph 3(2) of Schedule 6 below and specifying a description of hereditament by reference to the previously designated person shall be treated, with effect from that date, as referring to the person designated by the amending regulations.
The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part.
A list must be compiled on 1 April in each revaluation year.
Revaluation years are 2026 and every third year afterwards.
A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
No later than 31 December preceding a day on which a list is to be compiled, the central valuation officer must send to the Welsh Ministers a copy of the list proposed to be compiled (on the information then before the officer).
The Welsh Ministers must keep a copy of the proposed list electronically.
As soon as is reasonably practicable after compiling a list, the central valuation officer must send a copy of it to the Welsh Ministers.
The Welsh Ministers must keep a copy of the list electronically.
The central valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
A list is within this subsection if it was—
compiled under this section, or
required to be compiled on 1 April 1990, 1 April 1995, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.
In such a case the ratepayer shall be liable to pay an amount calculated by—
finding the chargeable amount for each chargeable day in accordance with Schedule 5A, and
aggregating the amounts found under paragraph (a) above.
A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.
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The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.
The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
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The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list before it comes into force—
the officer must inform the billing authority or Secretary of State (as the case may be), and
the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.
in relation to England, prescribed by regulations made by the Secretary of State, and
The Welsh Ministers may make regulations providing that where a copy of a list has been sent under section 41ZA(6) or 52ZA(6) and the valuation officer alters the list before it comes into force—
the officer must inform the billing authority or the Welsh Ministers (as the case may be), and
the authority or the Welsh Ministers (as the case may be) must alter their copy accordingly.
In relation to an English list or a Welsh list, the provision that may be included in the regulations by virtue of subsection (4) includes—
provision about the steps that must be taken before a person may make a proposal for an alteration of the list (which may include steps designed to ensure the person checks the accuracy and completeness of any information on which any decision by the valuation officer has been based and gives the valuation officer an opportunity to consider the results of those checks and alter the list);
provision restricting the circumstances in which any of those steps may be taken and provision about the timing of any step;
provision for valuation officers to impose financial penalties on persons who, in, or in connection with, proposals for the alteration of the list, knowingly, recklessly or carelessly provide information which is false in a material particular.
If provision is made by virtue of subsection (4A)(c)—
the maximum amount of any penalty that may be specified in, or determined in accordance with, the regulations is £500;
the regulations must require any sum received by a valuation officer by way of penalty to be paid into the appropriate fund;
the regulations may include provision for any penalty to be recovered by the valuation officer concerned as a civil debt due to the officer;
the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to the valuation tribunal.
The appropriate national authority may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.
“fire and rescue functions”, in relation to a chief officer of police, means—
In relation to a proposal made by a person to alter an English list or a Welsh list, the provision that may be included in regulations by virtue of subsection (5) includes provision— This subsection is without prejudice to the powers to make regulations conferred by Part 3 of Schedule 11 (tribunals: procedure, orders, etc).
about the grounds on which an appeal may be made;
about the matters which are not to be taken into account by the valuation tribunal as part of an appeal;
about the circumstances in which new evidence may be admitted on an appeal, and about the conduct of an appeal in relation to such evidence;
about the payment of fees by ratepayers in relation to appeals, the payment of those fees into the appropriate fund and the circumstances in which those fees are to be refunded.
In relation to England, the regulations may include provision that—
where a valuation officer for a billing authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) ... above, the authority must alter the copy accordingly;
where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.
In relation to Wales, the regulations may include provision that—
where a valuation officer for a billing authority has informed the authority of an alteration of a local non-domestic rating list compiled by the officer, the authority must alter its copy of the list accordingly;
where the central valuation officer has informed the Welsh Ministers of an alteration of a central non-domestic rating list compiled for Wales, the Welsh Ministers must alter their copy of the list accordingly.
For the purposes of subsections (4B)(b) and (5A)(d) “the appropriate fund” means—
where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter an English list, the Consolidated Fund, and
where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter a Welsh list, the Welsh Consolidated Fund.
In this section—
“English list” means—
“the central share” has the meaning given by paragraph 4;
in relation to England, the Valuation Tribunal for England;
“the local share” has the meaning given by paragraph 4;
in relation to Wales, a valuation tribunal established under paragraph 1 of Schedule 11;
“qualifying person” has the same meaning as in section 63A;
The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.
The regulations may include provision—
as to who (other than a valuation officer) may make a proposal for the alteration of a list with a view to its being accurately maintained,
as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal,
as to the period within which a proposal must be made,
as to the procedure for and subsequent to the making of a proposal, and
requiring the valuation officer to inform other prescribed persons of the proposal in a prescribed manner.
as to the circumstances within which and the conditions upon which a proposal may be withdrawn
The regulations may include provision that, where there is a disagreement between a valuation officer and another person making a proposal for the alteration of a list—
about the validity of the proposal; or
about the accuracy of the list,
The regulations may include—
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);
provision requiring the list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;
provision requiring the valuation officer to inform prescribed persons of an alteration within a prescribed period;
provision requiring the valuation officer to keep for a prescribed period a record of the state of the list before the alteration was made.
The regulations may include provision as to financial adjustments to be made as a result of alterations, including—
provision requiring payments or repayments to be made, with or without interest, and
provision requiring repayments to be made together with payments of interest at a prescribed rate, and
provision as to the recovery (by deduction or otherwise) of sums due.
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Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect.
Schedule 7 below (which contains provisions about multipliers for the purposes of this Part) shall have effect.
The Welsh Ministers may by regulations amend sections 41ZA(3) and 52ZA(3) so as to—
substitute a different year for the year that is for the time being specified as the revaluation year;
insert a reference to a different year from the year that would otherwise be the revaluation year;
substitute a different interval between revaluation years for the interval that is for the time being specified there;
make other amendments to section 41ZA(3) or 52ZA(3) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).
If regulations are made—
under subsection (1)(a) or (b), they must specify the same year in both sections 41ZA(3) and 52ZA(3);
under subsection (1)(c), they must specify the same interval in both sections 41ZA(3) and 52ZA(3).
Where regulations under subsection (1)(c) substitute a different interval, the Welsh Ministers must by regulations also amend the period of years specified in section 58(10)(a) so that it is the same as that interval.
Schedule 7A below (which contains special provision for 1990-95) shall have effect.
In relation to any relevant financial year the Secretary of State may make regulations under this section.
The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—
as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
the day falls within the financial year concerned.
The provisions are that—
the chargeable amount shall be such as is found in accordance with prescribed rules, and
sections 43(4) to (6) and 44 above, sections 45(4) to (6) and 46 above, or section 54(4) to (7) above (as the case may be) shall not apply.
A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.
Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.
Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 8 March in the preceding financial year.
In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all charging authorities by way of non-domestic rates as regards the financial year concerned is the same as it would in his opinion be likely to be apart from the regulations.
For the purposes of this section relevant financial years are financial years beginning in 1990, 1991, 1992, 1993 and 1994.
In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales.
The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—
as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
the day falls within the relevant period concerned.
The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
the chargeable amount shall be such as is found in accordance with prescribed rules, and
sections 43(4) to (6) and 44 above, sections 45(4) to (6) and 46 above, or section 54(4) to (7) above (as the case may be) shall not apply.
A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.
Rules prescribed under this section may be framed by reference to such factors as the Welsh Ministers think fit.
Without prejudice to section 143A(2)(b) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.
Without prejudice to section 143A(2)(b) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.
Without prejudice to section 143A(2) and (3) below, regulations under this section may include provision—
imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
as to appeals relating to things done or not done by such officers.
In making regulations under this section the Welsh Ministers shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to them and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in their opinion be likely to be apart from the regulations.
For the purposes of this section—
a relevant period is a period of three years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;
a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
Where a contribution in aid of non-domestic rating is made in respect of a hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule 5 below (property occupied for purposes of visiting forces etc.), the contribution shall be paid to the appropriate national authority.
Where a hereditament would be subject to the provisions of this Part but for the rules as to Crown exemption, and a contribution in aid of non-domestic rating is made in respect of the hereditament, the contribution shall be paid to the charging authority in whose area the hereditament is situated.
But the Secretary of State may make regulations requiring such a contribution to be paid to him if it is made in respect of a hereditament falling within a prescribed description.
Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the Welsh Ministers) shall have effect.
In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.
The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—
as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
the day falls within a prescribed relevant financial year.
The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.
Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.
Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.
Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments as regards which A exceeds, and those as regards which A does not exceed, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
For the purposes of subsection (7)—
“A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be);
a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—
imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
as to appeals relating to things done or not done by such officers.
Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 February immediately preceding the year; but this is without prejudice to the power to amend or revoke.
In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, no greater than the aggregate amount which would be so payable apart from the regulations.
For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.
Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.
For the purposes of this section—
a relevant period is—
each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and
a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;
a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
The Commissioners of Inland Revenue shall appoint—
a valuation officer for each billing authority, and
the central valuation officer.
The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part (including the remuneration and expenses of persons, whether or not in the service of the Crown, employed to assist them) shall be paid out of money provided by Parliament.
Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.
The appropriate national authority may make such regulations as it sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.
Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
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).
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.
The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.
The regulations may provide that proceedings (whether by way of appeal under regulations under section 55 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.
Schedule 7B (local retention of non-domestic rates) has effect.
Where a liability order has been made against a person under regulations under Schedule 9, the billing authority 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.
An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose.
Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.
Each of the following is a “qualifying person”—
a billing authority;
a major precepting authority;
a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating;
a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating;
the Secretary of State;
the Welsh Ministers;
a prescribed person.
Each of the following is a “qualifying purpose”—
enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part which are not functions of the Secretary of State or the Welsh Ministers;
enabling or assisting the Secretary of State or the Welsh Ministers to carry out functions conferred by or under section 53 or 54 (central non-domestic rating), or by or under Schedule 9 so far as relating to central non-domestic rating lists;
any other prescribed purpose relating to non-domestic rating.
In this section—
“Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.
Regulations under this section may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.
Information disclosed under section 63A or this section may not be further disclosed unless that further disclosure is—
to a qualifying person for a qualifying purpose,
for the purposes of the initiation or conduct of any proceedings relating to the enforcement of any obligation imposed by or under this Part of this Act,
in pursuance of a court order,
with the consent of each person to whom the information relates, or
required or permitted under any other enactment.
Information may not be disclosed under subsection (1)(a) to a qualifying person within section 63A(3)(c), (d), (e), (f) or (g) except with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).
Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.
A person commits an offence if the person contravenes subsection (1) or (2) by disclosing information relating to a person whose identity—
is specified in the disclosure, or
can be deduced from it.
It is a defence for a person charged with an offence under this section of disclosing information to prove that the person reasonably believed—
that the disclosure was lawful, or
that the information had already lawfully been made available to the public.
A person guilty of an offence under this section is liable—
on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine, or to both;
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or to both.
A prosecution for an offence under this section may be instituted only by or with the consent of the Director of Public Prosecutions.
In relation to an offence under this section committed before 2 May 2022 the reference in subsection (6)(a) to the general limit in a magistrates’ court is to be taken as a reference to 6 months.
This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of subsection (1) or (2) (whether or not subsection (4) applies to the contravention).
In this section—
Revenue and customs information relating to a person which has been disclosed under section 63A or 63B is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—
would specify the identity of the person to whom the information relates, or
would enable the identity of such a person to be deduced.
In this section “revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.
Subsection (2) applies where a Northern Ireland rating official (“R”) makes a request to a valuation officer (“V”) for Revenue and Customs information—
that V holds in connection with V’s functions under this Part, and
that R reasonably believes will assist R in the performance of any of R’s functions under Part 3 of the 1977 Order (valuation).
V may disclose the information to R if V considers it reasonable to do so.
Subject to subsection (4), the disclosure of information under this section does not breach—
any obligation of confidence owed by V, or
any other restriction on the disclosure of information (however imposed).
V may not disclose information under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this section is to be taken into account).
Where information is disclosed under this section, the information may not be— unless the use of the information for another purpose or the further disclosure (as the case may be) is authorised by subsection (6).
used for a purpose other than a purpose relating to the performance of any of R’s functions under Part 3 of the 1977 Order, or
further disclosed,
The use of the information for another purpose or the further disclosure (as the case may be) is authorised by this subsection where—
the Commissioners for His Majesty’s Revenue and Customs consent (specifically or generally) to it,
each person to whom the information relates consents (specifically or generally) to it,
it is in pursuance of a court order, or
it is required by any other enactment.
In subsection (6)(d), the reference to an enactment does not include—
an Act of the Scottish Parliament or an instrument made under such an Act,
an Act or Measure of Senedd Cymru or an instrument made under such an Act or Measure, or
an Act of the Northern Ireland Assembly or an instrument made under such an Act.
Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to a disclosure of information in contravention of subsection (5) which relates to a person whose identity is specified in, or can be deduced from, the disclosure as it applies in relation to the disclosure of information in contravention of section 20(9) of that Act.
Revenue and customs information relating to a person which has been disclosed under this section is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—
would specify the identity of the person to whom the information relates, or
would enable the identity of such a person to be deduced.
In this section—
functions which are delegated to the chief officer under provision made under section 4H of the 2004 Act; and
a county council such as is referred to in subsection (3B)(b) above, or
“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);
Where it is proposed to hold a meeting under section 115B above—
where the authority has a mayor and cabinet executive, the elected mayor;
where the authority has a leader and cabinet executive, the executive leader; or
where the authority has a mayor and council manager executive, the council manager,
“revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.
A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.
In addition, a right is a hereditament if it is a right to use any land for the purpose of exhibiting advertisements and—
the right is let out or reserved to any person other than the occupier of the land, or
where the land is not occupied for any other purpose, the right is let out or reserved to any person other than the owner of the land.
The appropriate national authority may make regulations providing that in prescribed cases—
anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;
anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.
In addition, a right is a hereditament if—
it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as the appropriate national authority may by order specify, and
the meter is owned by a person other than the consumer of the service.
A hereditament is a relevant hereditament if it consists of property of any of the following descriptions—
lands;
coal mines;
mines of any other description, other than a mine of which the royalty or dues are for the time being wholly reserved in kind;
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any right which is a hereditament by virtue of subsection (2) or (2A) above.
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In relation to England, where— the hereditaments shall be treated as one hereditament.
two or more hereditaments (whether in the same building or otherwise) are occupied by the same person,
the hereditaments meet the contiguity condition (see subsection (3ZC)), and
none of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used,
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detract from any duty to show the hereditament in a local or central non-domestic rating list,
prevent a person being subject to a non-domestic rate as regards the hereditament under section 43, 45 or 54 above, or
prevent the person being liable to pay in respect of the rate.
In relation to England, where— the hereditaments shall be treated as one hereditament.
two or more hereditaments (whether in the same building or otherwise) are—
owned by the same person, and
unoccupied,
the hereditaments—
ceased to be occupied on the same day, and
have each remained unoccupied since that day,
immediately before that day, the hereditaments were, or formed part of, a single hereditament by virtue of subsection (3ZA), and
the hereditaments meet the contiguity condition (see subsection (3ZC)),
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a county council,
a district council,
a London borough council,
the Common Council,
a metropolitan county police authority, and
the Northumbria Police Authority.
The hereditaments meet the contiguity condition if—
at least two of the hereditaments are contiguous, and
where not all of the hereditaments are contiguous with each other—
one or more of the other hereditaments is contiguous with one or more of the hereditaments falling within paragraph (a), and
each of the remaining hereditaments (if any) is contiguous with at least one hereditament that falls within sub-paragraph (i) or this sub-paragraph.
A hereditament is non-domestic if either—
it consists entirely of property which is not domestic, or
it is a composite hereditament.
For the purposes of subsection (3ZC) two hereditaments are contiguous if— and hereditaments occupied or owned by the same person are not prevented from being contiguous under paragraph (a) or (b) merely because there is a space between them that is not occupied or owned by that person.
some or all of a wall, fence or other means of enclosure of one hereditament forms all or part of a wall, fence or other means of enclosure of the other hereditament, or
the hereditaments are on consecutive storeys of a building and some or all of the floor of one hereditament lies directly above all or part of the ceiling of the other hereditament,
A hereditament is composite if part only of it consists of domestic property.
The appropriate national authority may make regulations providing that where on any land there are two or more moorings which— a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.
are owned by the same person,
are not domestic property, and
are separately occupied, or available for separate occupation, by persons other than that person,
A hereditament shall be treated as wholly or mainly used for charitable purposes at any time if at the time it is wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale of the goods (after any deduction of expenses) are applied for the purposes of a charity.
Regulations under subsection (3A) above may provide that—
where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information;
while such a determination is in force—
the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and
no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day.
In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.
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The appropriate national authority may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.
In subsection (2A) above “land” includes a wall or other part of a building.
In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.
The owner of a hereditament or land is the person entitled to possession of it.
Whether a hereditament or land is occupied, and who is the occupier, shall be determined by reference to the rules which would have applied for the purposes of the 1967 Act had this Act not been passed (ignoring any express statutory rules such as those in sections 24 and 46A of that Act).
Subsections (1) and (2) above shall have effect subject to the following provisions of this section.
Regulations under section 64(3) above may include rules for ascertaining—
whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied;
who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be).
A hereditament which is not in use shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of there being kept in or on the hereditament plant, machinery or equipment—
which was used in or on the hereditament when it was last in use, or
which is intended for use in or on the hereditament.
A hereditament shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of—
the use of it for the holding of public meetings in furtherance of a person’s candidature at a parliamentary or local government election, or
if it is a house, the use of a room in it by a returning officer for the purpose of taking the poll in a parliamentary or local government election.
In subsection (6) above “returning officer” shall be construed in accordance with section 24 or 35 of the Representation of the People Act 1983 (as the case may be).
A right which is a hereditament by virtue of section 64(2) above shall be treated as occupied by the person for the time being entitled to the right.
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In a case where— the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner.
land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements,
section 64(2) above does not apply, and
apart from this subsection, the hereditament is not occupied,
Subject to subsections (2), (2B) , (2BB) and 2E below, property is domestic if—
it is used wholly for the purposes of living accommodation,
it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property falling within paragraph (a) above,
it is a private garage which either has a floor area of 25 square metres or less or is used wholly or mainly for the accommodation of a private motor vehicle, or
it is private storage premises used wholly or mainly for the storage of articles of domestic use.
Property is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—
which is provided for short periods to individuals whose sole or main residence is elsewhere, and
which is not self-contained self-catering accommodation provided commercially.
Property in England is also domestic if—
it is used wholly or mainly for the activity mentioned in subsection (1B), and
it is situated in or on property which is—
used wholly for the purposes of living accommodation, or
a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation.
Subsection (1) above does not apply in the case of a pitch occupied by a caravan, but if in such a case the caravan is the sole or main residence of an individual, the pitch and the caravan, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property
it is part of a site which is a protected site;
it is occupied by a caravan which is the sole or main residence of an individual (construing sole or main residence in accordance with section 2 above).
That activity is the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006, where—
the majority of the electricity or heat is generated or produced for use by such persons as may be in the living accommodation, or
the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be.
Subsection (1) above does not apply in the case of a mooring occupied by a boat, but if in such a case the boat is the sole or main residence of an individual, the mooring and the boat, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property.
Property not in use is domestic if it appears that when next in use it will be domestic.
Subsection (2) above does not apply if—
it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will not be provided within the hereditament for more than six persons simultaneously; and
the person intending to provide such accommodation intends to have his sole or main residence within that hereditament throughout any period when such accommodation is to be provided, and that any use of living accommodation within the hereditament which would, apart from this subsection, cause any part of it to be treated as non-domestic, will be subsidiary to the use of the hereditament for, or in connection with, his sole or main residence.
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Subsection (2B) applies only in so far as this Part applies in relation to England.
Whether anything is a caravan shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.
A building or self-contained part of a building is not domestic property if—
the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more, ...
on that day his interest in the building or part is such as to enable him to let it for such periods , and
subsection (2BZA), (2BZB) or (2BZC) applies
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This subsection applies if—
the whole of the building or self-contained part was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with the end of the day in relation to which the question referred to in paragraph (2B)(a) is being considered, and
the short periods for which it was so let amounted in total to at least 70 days.
The appropriate national authority may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.
This subsection applies if the building or self-contained part is—
occupied together with land which is used for a purpose other than the commercial letting of self-catering accommodation and is not domestic property, and
part of a relevant hereditament which includes that land.
This subsection applies if the building or self-contained part is part of a relevant hereditament which comprises or includes five or more buildings or self-contained parts—
in relation to which the requirements in subsection (2B)(a) and (b) are met, and
which are not used as the sole or main residence of any person.
For the purposes of subsection (2BZB) and (2BZC), “relevant hereditament” means—
a single hereditament, or
hereditaments separated by a highway which would comprise a single hereditament were they not so separated.
Subsection (2BB) applies only in so far as this Part applies in relation to Wales.
A building or self-contained part of a building is not domestic property if each of the following paragraphs apply in relation to it—
the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered (“year A”), the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more;
on that day the relevant person’s interest in the building or part is such as to enable the person to let it for such periods;
the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more in the year prior to the year beginning with end of the day in relation to which the question referred to in paragraph (a) is being considered immediately preceding year A;
the short periods for which it was so let—
amounted in total to at least 182 days; or
taken together with the short periods for which one or more other buildings or self-contained parts of a building so let, amounted to an average of at least 182 days for each building or self-contained part of a building included within the calculation; where each building or self-contained part of the building included in the calculation—
is not included in another calculation under this sub-paragraph for the year in relation to which the question is being considered,
is situated at the same location or in very close proximity to all of the other buildings or self-contained parts of a building included in the calculation, and
is so let as part of the same business or connected businesses.
If a building or self-contained part of a building was not let for at least 182 days in the year immediately preceding year A, it is to be taken to have been so let for the purpose of subsection (2BB)(d)(i) or (ii) if it was let for a total of at least 182 days when calculated as an average of the number of days it was let per year either—
in the two years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—
in the year immediately preceding that day, and
in the year beginning two years immediately preceding that day, or
in the three years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—
in the year immediately preceding that day,
in the year beginning two years immediately preceding that day, and
in the year beginning three years immediately preceding that day.
The number of days for which a building or self-contained part of a building is let or is intended to be available for letting includes, for the purpose of subsection (2BB), up to 14 days where the building, or part of the building, is let or intended to be available for letting—
under an arrangement with a charity registered in accordance with section 30 of the Charities Act 2011, and
for use free of charge by the charity’s beneficiaries as self-catering accommodation for short periods.
For the purposes of subsection (2B) subsections (2B) and (2BB) the relevant person is—
where the building or self-contained part is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building or self-contained part; and
in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to that interest.
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Subsection (2B) and subsection (2BB) above do not apply where the building or self-contained part is used as the sole or main residence of any person . . .
Property is not domestic property if it is overnight accommodation which is the subject of a timeshare contract within the meaning of the Timeshare, Holiday Products, Resale and Exchange Contracts Regulations 2010.
Subsection (3) or (4) above does not have effect in the case of a pitch occupied by a caravan, or a mooring occupied by a boat, which is an appurtenance enjoyed with other property to which subsection (1)(a) above applies
In this section—
any activity carried on by a body of persons, whether corporate or unincorporate, and
any activity carried on by a charity;
This Part applies to the Crown as it applies to other persons.
Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that—
the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or
the Crown or a person acting on behalf of the Crown is the owner of the hereditament.
If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.
In this section, “Crown hereditament” means a hereditament which—
is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but
is not provided or maintained by a local authority or by a police and crime commissioner.
In this section—
references to this Part include any subordinate legislation (within the meaning of the Interpretation Act 1978) made under it, and
“local authority” has the same meaning as in the Local Government Act 1972, and includes the Common Council of the City of London.
The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.
Subsection (3) above does not affect the power conferred by section 64(3) above
Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists.
Unless the context otherwise requires, references to valuation officers are to valuation officers for billing authorities and the central valuation officer.
Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).
A right or other property is a hereditament on a particular day if (and only if) it is a hereditament immediately before the day ends.
A hereditament is relevant, non-domestic, composite, unoccupied or wholly or partly occupied on a particular day if (and only if) it is relevant, non-domestic, composite, unoccupied or wholly or partly occupied (as the case may be) immediately before the day ends.
For the purpose of deciding the extent (if any) to which a hereditament consists of domestic property on a particular day, or is a Crown hereditament on a particular day, or is exempt from local non-domestic rating on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.
A person is the owner, or in occupation of all or part, of a hereditament on a particular day if (and only if) he is its owner or in such occupation (as the case may be) immediately before the day ends.
Any paragraph of Schedule 4ZA, 4ZB or 5A applies on a particular day if (and only if) it applies immediately before the day ends.
In subsection (5) above “Crown hereditament” has the same meaning as in section 65A above.
For the purpose of deciding what is shown in a list for a particular day the state of the list as it has effect immediately before the day ends shall be treated as having been its state throughout the day; and “effect” here includes any effect which is retrospective by virtue of an alteration of the list.
A hereditament shall be treated as shown in a central non-domestic rating list for a day if on the day it falls within a class of hereditament shown for the day in the list; and for this purpose a hereditament falls within a class on a particular day if (and only if) it falls within the class immediately before the day ends.
A charity is an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only.
The 1967 Act is the General Rate Act 1967.
Nothing in a private or local Act passed before this Act shall have the effect that a hereditament is exempt as regards non-domestic rating, or prevent a person being subject to a non-domestic rate, or prevent a person being designated or a description of hereditament being prescribed under section 53 above.
In subsection (9) above “class” means a class expressed by reference to whether hereditaments—
are occupied or owned by a person designated under section 53(1) above, and
fall within any description prescribed in relation to him under section 53(1).
This section and sections 64 to 66 above apply for the purposes of this Part.
The times at which a club is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs)—
shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
shall, where its registration is cancelled with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is cancelled and ending with the cancellation of its registration.
References to “the appropriate national authority” are—
in relation to England, to the Secretary of State;
in relation to Wales, to the Welsh Ministers.
Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
since before any event of a prescribed description, or
by reason of any act done by or on behalf of a prescribed person.
The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
The regulations may—
provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
define in what circumstances persons are to be treated for that purpose as connected.
The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
Regulations under this section may be made by the appropriate national authority.
This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of liability to non-domestic rating, from artificial non-domestic rating avoidance arrangements.
For the purposes of this section and sections 63G to 63M, an arrangement is an “artificial non-domestic rating avoidance arrangement” if—
in consequence of the arrangement, a person obtains or will obtain an advantage in relation to non-domestic rating (see section 63G), and
the arrangement is artificial (see section 63H).
For the purposes of this section and sections 63G to 63M, “an arrangement” includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—
a series of arrangements, and
any part or stage of an arrangement comprised of more than one part or stage.
For the purposes of sections 63F to 63M, “an advantage” means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)—
avoidance of an assessment;
remission;
relief (or increased relief);
repayment (or increased repayment);
deferral of a payment.
For the purposes of sections 63F to 63M, an arrangement is artificial if—
it is of a type specified by the Welsh Ministers by regulations, and
where subsection (3) applies, no determination has been made in relation to the (particular) arrangement.
The regulations may only specify a type of arrangement if making an arrangement of that type would not be a reasonable course of action in relation to the provisions of enactments relating to non-domestic rating, having regard in particular to—
whether the substantive results of arrangements of that type are inconsistent with—
any principles on which those provisions are based (whether express or implied), and
the policy objectives of those provisions;
whether arrangements of that type are intended to exploit any shortcomings in those provisions;
whether arrangements of that type lack economic or commercial substance (other than obtaining an advantage in relation to non-domestic rating).
The regulations may provide that a particular arrangement of a type specified under subsection (1)(a) is not artificial if a determination to that effect is made, in accordance with the regulations and having regard to all the circumstances, by—
a billing authority in Wales, in connection with the authority’s local non-domestic rating list;
the Welsh Ministers, in connection with a central non-domestic rating list for Wales.
In this section “enactments relating to non-domestic rating” means—
this Act,
the Business Rate Supplements Act 2009 (c. 7), and
any subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under those Acts.
Subsections (2) to (5) apply if, in connection with a billing authority in Wales’ local non-domestic rating list, an artificial non-domestic rating avoidance arrangement has been made.
The billing authority must, from the relevant date—
treat the ratepayer as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or
treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).
The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 43 or 45.
In subsection (2), “the relevant date” means the later of—
the day the arrangement mentioned in subsection (1) is made;
the day the applicable regulations come into force;
a day provided for in those regulations.
In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.
Subsections (2) to (5) apply if, in connection with a central non-domestic rating list for Wales, an artificial non-domestic rating avoidance arrangement has been made.
The Welsh Ministers must, from the relevant date—
treat the ratepayer as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or
treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).
The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 54.
In subsection (2), “the relevant date” means the later of—
the day the arrangement mentioned in subsection (1) is made;
the day the applicable regulations come into force;
a day provided for in those regulations.
In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.
The billing authority must give notice to a person who is to be treated as liable in accordance with section 63I.
The Welsh Ministers must give notice to a person who is to be treated as liable in accordance with section 63J.
A notice under subsection (1) or (2) must set out—
the reasons for treating the person as liable,
information about requiring a review under subsection (4), and
information about the right of appeal under section 63L.
A person who receives a notice under subsection (1) or (2) may require a review of it by making a request in writing to the billing authority or the Welsh Ministers (as the case may be) within 30 days beginning with the date of the notice under subsection (1) or (2).
The review must conclude that the notice under subsection (1) or (2) is to be either—
confirmed, or
withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).
The billing authority or the Welsh Ministers must notify the person of the conclusion of the review and their reasoning within 30 days beginning with the day on which the request was made under subsection (4).
Notices under this section must be in writing.
This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5).
The person may appeal to a valuation tribunal established under paragraph 1 of Schedule 11 within 30 days beginning with the day on which the billing authority or the Welsh Ministers notify the person of their conclusions in accordance with section 63K(6).
The valuation tribunal may confirm the notice or require it to be withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).
The Welsh Ministers may by regulations make provision for the imposition of a financial penalty where—
a person has been given a notice under section 63K(1) or (2) and it has not been withdrawn,
the time limit for requesting a review under section 63K(4) has expired and, if a review has been requested, the time limit for appealing under section 63L has expired, and
the person has failed to pay an amount due to a billing authority or the Welsh Ministers in consequence of having made an artificial non-domestic rating avoidance arrangement.
The maximum penalty that may be specified in the regulations is £500 plus 3% of the rateable value of the hereditament on the date of the notice under section 63K(1) or (2).
The artificial non-domestic rating avoidance arrangement is to be ignored when determining the rateable value of the hereditament for the purposes of subsection (2).
Any sum received by way of penalty under this section is to be paid into the Welsh Consolidated Fund.
The regulations may make further provision in relation to the collection and enforcement of penalties under this section.
The Welsh Ministers may by regulations amend subsection (2) by substituting a different amount for the penalty for the time being specified in that subsection.
For each chargeable financial year, a precepting authority shall issue a precept or precepts in accordance with this section.
A precept must be issued before 11 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.
The precepting authority must secure (so far as practicable) that the total amount yielded by precepts issued by it for a financial year is sufficient to provide for the items mentioned in subsection (4) below, to the extent that they are not to be provided for by other means.
The items are—
the expenditure the authority estimates it will incur in the year in performing its functions in the year (including an allowance for contingencies),
the payments it estimates it will make in the year in defraying outstanding expenditure incurred in any earlier financial year,
the expenditure it estimates it will incur and will have to meet in the next financial year before amounts to be yielded in respect of precepts for that year become sufficiently available, and
the amount it estimates it will pay in the year into a fund or funds it has established under paragraph 16 of Schedule 13 to the Local Government Act 1972.
In estimating under subsection (4)(a) above a precepting authority which is a county council shall take into account the amount of any levy issued to it for the year but (except as provided by regulations under section 74 below) shall not anticipate a levy not issued.
A precept may only be issued to an appropriate charging authority.
If the whole or part of a charging authority’s area falls within a precepting authority’s area, it is an appropriate charging authority in relation to the precepting authority to the extent of the area which so falls.
A precepting authority must secure that such of its general expenses as are to be met by precepts are borne by its appropriate charging authorities (if more than one) in proportion.
A precepting authority must secure that such of its special expenses as are to be met by precepts are borne by the appropriate charging authority to whose area or part the expenses concerned relate or by all such charging authorities (if more than one) in proportion.
Proportions under subsection (3) above shall be determined by reference to the relevant population of each charging authority’s area or (as the case may be) the part which falls within the precepting authority’s area.
Proportions under subsection (4) above shall be determined by reference to the relevant population of each area or part to which the expenses concerned relate.
The relevant population in relation to an area or part shall be calculated by—
taking the number of those members of the population of the area or part who fall within such description as is specified in regulations made by the Secretary of State, and
making such adjustments (if any) by way of addition or subtraction (or both) as are specified in, or calculated in a manner specified in, the regulations.
A precept may be issued to the same authority in respect of both general and special expenses of the precepting authority.
A precept must state—
whether it or any portion of it is issued in respect of general expenses,
whether it or any portion of it is issued in respect of special expenses, and
whether it or any portion of it is applicable to all or part of the area of the authority to which it is issued and, in the case of a part, what part.
This section applies for the purposes of section 69 above.
All the expenses of a county council are its general expenses except that—
if it is the police authority for part only of its area its expenses as police authority are special expenses provided a resolution of the council to that effect is in force,
provided a resolution of the council to the following effect is in force, its expenses needed to meet a levy issued 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, and
if it is a Welsh county council whose library area consists of part of its administrative area, its expenses in exercising its functions as library authority in its library area are its special expenses.
Expenses which are special by virtue of a resolution under subsection (2)(a) above relate to the part of the council’s area for which it is the police authority.
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.
Expenses which are special by virtue of subsection (2)(c) above relate to the part of the council’s administrative area which consists of its library area.
All the expenses of each of the following are its general expenses—
a metropolitan county police authority,
the Northumbria Police Authority,
a metropolitan county fire and civil defence authority, and
the London Fire and Civil Defence Authority.
All the expenses of the Receiver for the Metropolitan Police District are his general expenses, except that his expenses relating to the metropolitan police courts and the probation system in the metropolitan police court area are his special expenses.
Expenses which are special by virtue of subsection (7) above relate to the metropolitan police court area.
All the expenses of the sub-treasurer of the Inner Temple are his general expenses, and all the expenses of the under-treasurer of the Middle Temple are his general expenses.
All the expenses of a parish or community council, the chairman of a parish meeting or charter trustees are general expenses.
“Library area” shall be construed in accordance with the Public Libraries and Museums Act 1964.
An authority which has issued a precept or precepts for a financial year (originally or by way of substitute) may issue a precept or precepts in substitution.
Any precept issued in substitution must be issued in accordance with sections 68 to 70 above, ignoring section 68(2) for this purpose.
No precept may be issued in substitution if its amount would be greater than the amount of that for which it is substituted, except as provided by subsection (4) below.
The amount of any precept issued in substitution may be greater than the amount of that for which it is substituted (the old precept) if the old precept has been quashed because of a failure to fulfil section 68(3) or 69(3) or (4) above.
Where an 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.
But if the amount of 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—
it shall be repaid if the charging authority by whom it was paid so requires;
in any other case it shall (as the precepting authority determines) either be repaid or be credited against any subsequent liability of the charging authority in respect of any precept of the precepting authority.
A precept (whether original or by way of substitute) must state—
whether the authority to which it is issued needs to pay anything in respect of the amount of the precept, and
if it does, what it needs to pay to the issuing authority.
The Secretary of State may make regulations providing that prescribed matters are, and other prescribed matters are not, to be taken into account by an authority in preparing a statement under this section.
The matters which may be prescribed include the effects of sections 37(5) and 71(5) and (6) above and of regulations under section 99 below.
If the Secretary of State so requires by regulations, a charging authority shall supply prescribed information within a prescribed period to any precepting authority which has power to issue a precept to the charging authority.
Where regulations under Schedule 2 or 9 below impose a duty on a charging authority to supply information to any person, they may also require any appropriate precepting authority to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs in order to fulfil its duty.
For the purposes of subsection (2) above an authority is an appropriate precepting authority in relation to a charging authority if it has power to issue a precept to the charging authority.
In this section “levying body” means any body which—
is established by or under an Act,
apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and
is not a precepting authority ... or combined fire authority.
Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.
The regulations may include provision—
as to when levies are to be issued;
imposing a maximum limit on levies;
as to apportionment where a body issues levies to more than one council;
conferring a power to issue levies by way of substitute for others;
as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued;
conferring a right to interest on anything unpaid.
The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 ... or Part 1 of the Local Government and Public Involvement in Health Act 2007.
The regulations may include provision—
that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;
that a county council making calculations in accordance with section 42A or 43 of that Act (originally or by way of substitute) may anticipate a levy;
as to the treatment as special expenses of amounts so anticipated;
that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Mayor's Office for Policing and Crime (for which separate provision is made), may anticipate a levy;
as to the treatment of any levy actually issued.
The regulations may include—
provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit);
provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.
In this section “Act” includes a private or local Act.
For the purposes of this section— shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.
a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; . . .
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A combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009 is to be treated as a levying body for the purposes of this section.
A combined authority has (by virtue of this subsection) power to issue to its constituent councils a levy under this section in respect of any chargeable financial year to meet relevant transport costs in relation to that year which are not otherwise met (for example by the issuing of a precept).
That power is to be exercised in accordance with regulations made under subsection (2).
Regulations under subsection (2) may be made conferring on a combined authority power to issue to its constituent councils and in accordance with the regulations a levy under this section in respect of any chargeable financial year, but only to meet costs that are not relevant transport costs.
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Regulations under this section by virtue of subsection (8B) or (8C) may be made only with the consent of—
the constituent councils, and
in the case of regulations in relation to an existing combined authority, the combined authority.
Subsection (11) is subject to section 106A of the Local Democracy, Economic Development and Construction Act 2009 (which enables regulations to be made without the consent of all the constituent councils in certain circumstances).
Regulations under this section by virtue of subsection (8B) or (8C) may not make provision in relation to expenses of a combined authority that are attributable to the exercise of mayoral functions.
In subsections (8) to (13) and this subsection—
within which the area of the fire and rescue authority falls;
a county council the whole or any part of whose area is within the area of the combined authority, or
which corresponds to the area of the fire and rescue authority, or
“relevant transport costs” means costs that are reasonably attributable to the exercise of a combined authority’s functions, excluding mayoral functions, relating to transport.
A combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023 is to be treated as a levying body for the purposes of this section.
A combined county authority has (by virtue of this subsection) power to issue to its constituent councils a levy under this section in respect of any chargeable financial year to meet relevant transport costs in relation to that year which are not otherwise met (for example by the issuing of a precept).
That power is to be exercised in accordance with regulations made under subsection (2).
Regulations under subsection (2) may be made conferring on a combined county authority power to issue to its constituent councils and in accordance with the regulations a levy under this section in respect of any chargeable financial year, but only to meet costs that are not relevant transport costs.
Regulations under this section by virtue of subsection (15B) or (15C) may be made only with the consent of—
the constituent councils, and
in the case of regulations in relation to an existing combined county authority, that authority.
Regulations under this section by virtue subsection (15B) or (15C) may not make provision in relation to expenses of a combined county authority that are attributable to the exercise of mayoral functions.
In subsections (15) to (17) and this subsection—
This section applies as regards any body—
which has no power to levy a rate by virtue of regulations under section 118 below, or
whose power to levy a rate is modified by regulations under that section.
The appropriate Minister may make regulations conferring on any such body power to issue in respect of prescribed chargeable financial years and in accordance with the regulations—
a special levy (to be so called) to such billing authority as is prescribed as regards the body concerned, or
special levies (to be so called) to such billing authorities as are prescribed as regards the body concerned.
The regulations may include provision as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of a special levy or special levies.
The regulations may include provision_
as to when special levies are to be issued;
imposing a maximum limit on special levies;
as to apportionment where a body issues special levies to more than one billing authority;
conferring a power to issue special levies by way of substitute for others;
as to the payment (in instalments or otherwise) of amounts in respect of which special levies are issued;
conferring a right to interest on anything unpaid.
The regulations may include provision requiring a billing authority to treat as special expenses any expenses needed to meet a special levy issued to it.
The regulations may include provision—
that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy;
as to the treatment as special expenses of amounts so anticipated;
as to the treatment of any special levy actually issued.
The regulations may include—
provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the appropriate Minister thinks fit);
provision amending or adapting any provision of that Act in consequence of any provision included under subsection (6) above.
Regulations made by the Welsh Ministers may include provision for appeals to be made to the Welsh Ministers from special levies issued to meet expenses incurred in the exercise of functions relating to land drainage.
In this section “the appropriate Minister” has the same meaning as in section 118 below.
This section applies for the purposes of this Part.
A receiving authority is any billing authority or major precepting authority.
a charging authority, and
in the application of this Part to Wales, a county council.
Each of the following is a notifiable authority (and is accordingly entitled to receive certain information and copies of certain documents as provided in this Part)—
a charging authority,
a county council,
a metropolitan county police authority,
the Northumbria Police Authority,
a metropolitan county fire and civil defence authority,
the London Fire and Civil Defence Authority, and
the Receiver for the Metropolitan Police District.
A specified body is any body which provides services for local authorities and is specified in regulations made by the Secretary of State under this subsection; but a body is not a specified body as regards a financial year unless the regulations specifying it are in force before the year begins.
Before exercising the power to make regulations under subsection (4) above the Secretary of State shall consult such representatives of local government as appear to him to be appropriate.
Any regulations made under section 2(7) of the Local Government Act 1974 or section 56(9) of the Local Government, Planning and Land Act 1980 shall have effect for the purposes of subsection (4) above as if they had been made under it.
“The Assembly” means the National Assembly for Wales.
The Secretary of State may serve on a charging authority or precepting authority a notice requiring it to supply to him such information as is specified in the notice and required by him for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part.
The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner, and at such time, as the Secretary of State specifies in the notice.
If an authority fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit if he informs the authority concerned of his intention to make the assumption; and in such a case he may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Part.
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 or any other Act.
This section shall have effect before 1 April 1990 as if after “precepting authority” in subsection (1) there were inserted “or the Inner London Education Authority”.
The Secretary of State may pay a grant (to be called revenue support grant) in accordance with this Chapter for a chargeable financial year—
to receiving authorities,
to specified bodies, or
to both.
For each chargeable financial year for which revenue support grant is to be paid the Secretary of State shall make a determination under this section.
A determination shall state—
the amount of the grant for the year,
if so, what amount of the grant he proposes to pay to receiving authorities,
whether the Secretary of State proposes to pay grant to receiving authorities,
if so, what amount of the grant he proposes to pay to each specified body.
whether the Secretary of State proposes to pay grant to specified bodies, and
Different amounts may be stated under subsection (3)(c) above in relation to different specified bodies.
Before making a determination the Secretary of State shall—
consult such representatives of local government as appear to him to be appropriate, and
obtain the Treasury’s consent.
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This section applies where in accordance with sections 78 and 78A above a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the House of Commons.
If the report is approved by resolution of the House of Commons the Secretary of State shall pay the amount stated in the determination as the amount of the revenue support grant for the year.
If the determination provides for grant to be paid to receiving authorities, the Secretary of State shall pay to receiving authorities the amount stated in the determination under section 78(3)(b) above, and, if the determination provides for grant to be paid to specified bodies, the Secretary of State shall pay to specified bodies the aggregate of the amounts stated in the determination under section 78(3)(c) above.
Any amount falling to be paid to receiving authorities shall be distributed among and paid to them in accordance with sections 82 and 83 below.
Any amount to be paid to a particular specified body shall be the amount stated in relation to it under section 78(3)(c) above.
Where a sum falls to be paid to a specified body by way of revenue support grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; and any such time may fall within or after the financial year concerned.
A determination under section 78 above shall be specified in the local government finance report for the year (as to which, see paragraph 5 of Schedule 7B).
If the determination provides for grant to be paid to receiving authorities, the report shall also specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the amount of revenue support grant which under this Chapter falls to be paid to such authorities for the financial year to which the report relates (the financial year concerned).
Before making a report to which subsection (2) applies the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the basis of distribution.
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The Secretary of State shall make a report containing the basis on which he proposes (subject to any report under section 84 below) to distribute among receiving authorities those amounts of revenue support grant which fall to be paid to such authorities under this Part.
Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents.
The report shall be laid before the House of Commons.
As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority.
After making the report the Secretary of State may make a further report or reports, and any such report—
may replace any previous report under this section, or
may amend any previous report under this section.
A report under subsection (5)(a) above shall contain a revised basis on which the Secretary of State proposes (subject to any report under section 84 below) to distribute the amounts mentioned in subsection (1) above.
A report under subsection (5)(b) above shall contain amendments to the basis of distribution contained in the report which it amends.
Subsections (2) to (4) above shall apply to any report under subsection (5) above as they apply to one under subsection (1) above.
A report under this section shall state the day on which it is to come into force and the first financial year for which it is to operate.
This section applies where in accordance with section 80 above a report has been made and laid before the House of Commons.
If the report is approved by resolution of the House of Commons it shall come into force on the day stated in the report.
If the report is made under section 80(1) or (5)(a), on and after the day it comes into force the basis it contains shall have effect as regards revenue support grant payable for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under section 80(5).
If the report is made under section 80(5)(b), on and after the day it comes into force the basis it amends read subject to the amendments shall have effect as regards revenue support grant payable for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under section 80(5).
As soon as is reasonably practicable after the report has been approved, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution specified in the report as so approved.
This section applies if—
in accordance with sections 78 and 78A above a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the House of Commons,
the determination provides for grant to be paid to receiving authorities, and
the report is approved by resolution of the House of Commons.
Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution so specified.
The power to make a calculation under subsection (2) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under section 84A below in relation to the local government finance report.
If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under subsection (1) or (2) above the calculation shall be made accordingly, and he may decide different dates for different kinds of information.
Subsection (4) above applies only if the Secretary of State informs each receiving authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this section (whether before or after a determination is made for the year under section 78 above).
inform each receiving authority of the sum he calculates falls to be paid to it by way of revenue support grant for the year, and
inform each authority falling within section 76(3)(b) to (g) above of the sum he calculates falls to be paid by way of revenue support grant for the year to any receiving authority to which it has power to issue a precept.
As soon as is reasonably practicable after making a calculation under subsection (1) or (2) above the Secretary of State shall, subject to subsection (7) below, inform each receiving authority of the sum he calculates falls to be paid to it by way of revenue support grant for the year.
If the Secretary of State calculates in the case of a particular receiving authority that no sum falls to be paid to it as mentioned in subsection (6) above, he shall inform the receiving authority of that fact.
Where a calculation is made under section 82(1) above the Secretary of State shall pay to each receiving authority any sum calculated as falling to be paid to it.
The sum shall be paid in instalments of such amounts, and at such times in the financial year concerned, as the Secretary of State determines with the Treasury’s consent.
Where a calculation is made under section 82(2) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under section 82(1) above, the Secretary of State shall pay to the authority a sum equal to the difference.
The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year concerned.
Where a calculation is made under section 82(2) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under section 82(1) above, a sum equal to the difference shall be paid by the authority to the Secretary of State on such day after the end of the financial year concerned as he may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
The Secretary of State may lay before the House of Commons a report containing provision about— and the following provisions of this section shall apply to the report (if any).
the calculation under section 82(1) above for a transitional year, and
any calculation under section 82(2) above for such a year;
The report shall provide that the basis of distribution in accordance with which such a calculation is to be made shall be the basis which would have applied (apart from the report) but read subject to adjustments set out in the report.
The report—
must be laid before the beginning of the first transitional year;
must contain provision for each transitional year;
may make different provision for different transitional years or different authorities.
As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority.
If the report has been laid in accordance with this section, and is approved by resolution of the House of Commons, subsection (6) below shall have effect as regards a transitional year.
The basis of distribution in accordance with which—
the calculation under section 82(1) above, and
any calculation under section 82(2) above,is to be made for the year shall be the basis which would have applied (apart from the report) but read subject to adjustments set out for the year in the report.
Subject to subsection (6) above, the provisions of this Act relating to any such calculation shall apply as they apply to a calculation made, or falling to be made, in accordance with an unadjusted basis.
In deciding whether to lay a report, and in deciding its contents, the Secretary of State may make such assumptions and estimates as he sees fit as to income, expenditure, balances and other matters (financial or otherwise) in relation to receiving authorities and other bodies, whether as regards any transitional year or otherwise.
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This section applies where a revenue support grant report for a chargeable financial year has been approved by the House of Commons, and before the year ends the Secretary of State forms the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
For the year concerned the Secretary of State may pay a grant (to be called additional grant) to receiving authorities in accordance with this Part.
Where the Secretary of State proposes to pay additional grant for a financial year he shall make a determination under this section.
A determination shall state—
the amount of the grant for the year, and
the basis on which he proposes to distribute it among receiving authorities.
Before making a determination the Secretary of State shall obtain the Treasury’s consent.
A determination shall be specified in a report and the report shall be laid before the House of Commons.
As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority.
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This section applies where in accordance with section 85 above a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the House of Commons.
If the report is approved by resolution of the House of Commons—
the Secretary of State shall pay the amount stated in the determination as the amount of the additional grant for the year, and
the amount shall be distributed on the basis stated in the determination.
Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; and any such time may fall within or after the financial year concerned.
The Secretary of State may direct a receiving authority to which he pays any sum by way of additional grant to pay all or such part of the sum as he may specify to such relevant precepting authority or authorities as he may specify.
For the purposes of subsection (4) above an authority is a relevant precepting authority in relation to a receiving authority if it has power to issue a precept to the receiving authority.
Subsections (4) and (5) above shall not have effect in the application of this Part to Wales.
This Chapter applies only in relation to England.
Subject to subsection (6) below, after a local government finance report that contains a determination under section 78 above has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this section.
An amending report under this section shall contain amendments to the basis of distribution specified in the local government finance report.
Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the amendments which he proposes to make.
The report shall be laid before the House of Commons.
As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State shall send a copy of it to each receiving authority.
Where an amending report under this section has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this section in relation to the same local government finance report.
As soon as is reasonably practicable after an amending report made under section 84A above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the financial year concerned in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with that basis of distribution.
A calculation may not be made under subsection (2) above after whichever is the later of—
the end of the financial year following the financial year concerned, and
the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.
Subsections (4) to (7) of section 82 above apply in relation to calculations made under subsections (1) and (2) above as they apply in relation to calculations made under subsections (1) and (2) of that section.
This section applies where a calculation (the relevant calculation) is made under section 84B(1) or (2) above in relation to an amending report.
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference.
The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made.
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State.
The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
In this section “the relevant previous calculation” means—
in relation to a calculation made under section 84B(1) above, the calculation under section 82(1) above or, where a further calculation has been made under section 82(2) above, that further calculation;
in relation to a calculation made under section 84B(2) above, the calculation made under section 84B(1) above.
The Secretary of State shall pay to a defined council a grant for a chargeable financial year if he accepts that at least some of its estimated relevant transport expenditure for the year is appropriate to be taken into account for the purposes of this section.
The amount of the grant shall be a proportion of so much of the council’s estimated relevant transport expenditure for the year as he accepts under subsection (1) above.
The proportion shall be such as is determined for the year by the Secretary of State and shall be the same as regards each council to which a grant is paid for the year under this section.
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 thinks fit; and any such time need not fall within the financial year concerned.
In deciding whether to accept any of a council’s estimated relevant transport expenditure for a financial year under subsection (1) above, and how much of it to accept, the Secretary of State may have regard to the following matters (in addition to any other matters he thinks fit)—
whether the council’s relevant transport expenditure for any preceding financial year or years is greater or smaller than its estimated relevant transport expenditure for that year or those years;
the extent (if any) to which it is greater or smaller.
The total accepted under subsection (1) above as regards all defined councils for a particular financial year shall not exceed such amount as is approved by the Treasury for the year.
In the application of this section in relation to Wales, references to the Secretary of State are references to the Welsh Ministers.
This section applies for the purposes of section 87 above.
Each of the following is a defined council—
a county council,
a metropolitan district council,
a county borough council,and
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A council’s relevant transport expenditure for a financial year is the expenditure it calculates it incurred in the year in connection with—
highways or the regulation of traffic (where the council is English), or
highways, the regulation of traffic or public transport (where the council is Welsh).
But in making the calculation expenditure shall be left out of account unless, at the time the calculation is made, it is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance).
A council’s estimated relevant transport expenditure for a financial year is the expenditure it estimates it will incur in the year in connection with—
highways or the regulation of traffic (where the council is English), or
highways, the regulation of traffic or public transport (where the council is Welsh).
But in making the estimate expenditure shall be left out of account unless, at the time the estimate is made, it is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance).
This Chapter applies only in relation to Wales.
The Welsh Ministers shall pay a grant for each financial year to—
receiving authorities, and
specified bodies.
Grant under this section shall be known as revenue support grant.
Revenue support grant shall be payable in accordance with this Chapter.
The Welsh Ministers shall for each financial year make—
a determination under subsection (2), or
a determination under each of subsections (3) and (4).
A determination under this subsection shall state—
the total amount of revenue support grant for the year,
the amount of the grant the Welsh Ministers propose to pay to receiving authorities, and
the amount of the grant the Welsh Ministers propose to pay to each specified body.
A determination under this subsection shall state—
the total amount of revenue support grant for the year for—
receiving authorities other than police and crime commissioners, and
specified bodies,
the amount of the grant the Welsh Ministers propose to pay to receiving authorities that are not police and crime commissioners, and
the amount of the grant the Welsh Ministers propose to pay to each specified body.
A determination under this subsection shall state the total amount of revenue support grant for the year for police and crime commissioners.
Before making a determination under this section, the Welsh Ministers shall consult such representatives of local government as appear to the Welsh Ministers to be appropriate.
Different amounts may be stated under subsection (2)(c) or (3)(c) in relation to different specified bodies.
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The Welsh Ministers shall specify a determination under section 84F in a report, to be called a local government finance report.
A local government finance report shall also specify the basis on which the Welsh Ministers propose to distribute among the receiving authorities to which the report relates the amount stated under section 84F(2)(b) or, as the case may be, section 84F(3)(b) or (4).
Before making a report under this section, the Welsh Ministers shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to them to be appropriate.
A report made under this section shall be laid before the Assembly.
As soon as is reasonably practicable after a report is laid before the Assembly under subsection (4), the Welsh Ministers shall send a copy of the report to each of the receiving authorities to which the report relates.
This section applies where in accordance with sections 84F and 84G a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the Assembly.
If the report is approved by resolution of the Assembly the Welsh Ministers shall pay the amount stated in the determination as the amount of revenue support grant for the year.
The amount of revenue support grant to be paid to receiving authorities in accordance with subsection (2) shall be distributed among, and paid to, them in accordance with sections 84J and 84K.
The amount of revenue support grant to be paid to a specified body in accordance with subsection (2) shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine.
The time of payment under subsection (4) may be during or after the financial year for which the grant is payable.
As soon as is reasonably practicable after a local government finance report for a financial year has been approved by resolution of the Assembly, the Welsh Ministers shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution specified in the report as so approved.
The Welsh Ministers may carry out the subsection (1) calculation again at any time before the end of the financial year immediately following the one to which the report relates.
The power under sub-section (2) may only be exercised once and shall not be exercisable after the approval by resolution of the Assembly of any amending report made under section 84L in relation to the local government finance report.
As soon as is reasonably practicable after making a calculation under subsection (1) or by virtue of subsection (2), the Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.
The Welsh Ministers shall pay any sum calculated under section 84J(1) as falling to be paid by way of revenue support grant to a receiving authority in instalments of such amounts, and at such times in the financial year for which the grant is payable, as the Welsh Ministers may determine.
Where the Welsh Ministers make a calculation by virtue of section 84J(2) that shows an increase in the sum that falls to be paid to a receiving authority, the Welsh Ministers shall pay the authority a sum equal to the difference.
Payment under subsection (2) shall be at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine, subject to subsection (4).
The time for payment under subsection (2) must be after the end of the financial year for which the grant is payable.
Where the Welsh Ministers make a calculation by virtue of section 84J(2) that shows a decrease in the sum that falls to be paid to a receiving authority, the authority shall pay to the Welsh Ministers a sum equal to the difference.
The time for payment under subsection (5) shall be such day after the end of the financial year for which the grant is payable as the Welsh Ministers may specify.
Where the Welsh Ministers have made a local government finance report for a particular financial year, the Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make a report (an “amending report”) containing amendments to the basis of distribution specified under section 84G(2) in the local government finance report.
Where the Welsh Ministers have made two local government finance reports relating to the same financial year, the power under subsection (1) may (in particular) be exercised by making a single amending report relating to both of the local government finance reports.
Before making an amending report, the Welsh Ministers shall notify to such representatives of local government as appear to the Welsh Ministers to be appropriate the general nature of the amendments they propose to make.
An amending report shall be laid before the Assembly.
As soon as is reasonably practicable after an amending report is laid before the Assembly, the Welsh Ministers shall send a copy of the amending report to each receiving authority to which the local government finance report relates.
Where an amending report has been approved by resolution of the Assembly, the Welsh Ministers may not make a subsequent amending report under this section in relation to the same local government finance report.
This section applies where the Assembly, by resolution, approves a report made under section 84L (“the amending report”) relating to a local government finance report (“the original report”).
As soon as is reasonably practicable after the Assembly has approved the amending report, the Welsh Ministers shall calculate in relation to each receiving authority to which the original report relates what sum, if any, falls to be paid to the authority by way of revenue support grant for the financial year to which the original report relates.
The calculation under subsection (2) shall be in accordance with the amended basis of distribution.
The Welsh Ministers may carry out the subsection (2) calculation again at any time before—
the end of the financial year immediately following the one to which the original report relates, or
if later, the end of the period of 3 months beginning with the day on which the Assembly approves the amending report.
The power under subsection (4) may only be exercised once.
As soon as is reasonably practicable after making a calculation under subsection (2) or by virtue of subsection (4), the Welsh Ministers shall inform each receiving authority to which the original report relates of the outcome, so far as relating to it.
Where the Welsh Ministers make a calculation under section 84M(2) or by virtue of section 84M(4) that shows an increase in the sum that falls to be paid to a receiving authority, they shall pay the authority a sum equal to the difference.
Payment under subsection (1) shall be at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine, subject to subsection (3).
The time for payment under subsection (2) must be after the end of the financial year in which the report under section 84L was made.
Where the Welsh Ministers make a calculation under section 84M(2) or by virtue of section 84M(4) that shows a decrease in the sum that falls to be paid to a receiving authority, the authority shall pay a sum equal to the difference to the Welsh Ministers.
The time for payment under subsection (4) shall be such day after the end of the financial year in which the report under section 84L was made as the Welsh Ministers may specify.
The Welsh Ministers may set a deadline for the receipt of information to be taken into account by them when making a calculation —
under section 84J(1) or by virtue of section 84J(2), or
under section 84M(2) or by virtue of section 84M(4).
Different deadlines may be set under subsection (1) in relation to different kinds of information.
A deadline under subsection (1) shall have effect only if the Welsh Ministers notify each receiving authority concerned of the deadline and of the information to which it relates.
Notification under subsection (3) may be given at any time before the making of the calculation to which the deadline relates, including a time before the making of a determination under section 84F for the year concerned.
When making a calculation in relation to which a deadline under subsection (1) has effect, the Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.
The provisions of this Chapter apply as follows—
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sections 86A and 86B apply only in relation to Wales;
sections 87, 88, 88A and 88B apply in relation to England and Wales;
section 88C applies only in relation to Wales.
The following functions are exercisable concurrently so far as they relate to police and crime commissioners in Wales—
the functions of the Secretary of State under section 88B;
the functions of the Welsh Ministers under section 88C.
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This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
A determination shall state—
the amount of grant for the year, and
the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
A determination shall be specified in a report and the report shall be laid before the Assembly.
As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
If the report is approved by resolution of the Assembly—
the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
the amount shall be distributed on the basis stated in the determination.
Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
If regulations under section 13 of the Local Government Finance Act 1992 (reduced amounts of tax) have effect as regards a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a billing authority as regards that financial year.
The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine.
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.
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, or otherwise.
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 the council tax set by it for the financial year concerned.
In the application of this section in relation to Wales, references to the Secretary of State are references to the Welsh Ministers.
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 relevant authority.
Where the Secretary of State proposes to make one special grant he shall, before making the grant, make a determination stating with respect to the grant—
to which authority it is to be paid,
the purpose for which it is to be paid, and
the amount of the grant or the manner in which the amount is to be calculated.
Where the Secretary of State proposes to make two or more special grants to different authorities he shall, before making the grants, make a determination stating with respect to the grants—
to which authorities they are to be paid,
the purpose for which they are to be paid, and
either—
the amount of the grant which he proposes to pay to each authority or the manner in which the amount is to be calculated, or
the total amount which he proposes to distribute among the authorities by way of special grants and the basis on which he proposes to distribute that amount.
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 as the Secretary of State considers desirable of the main features of the determination.
A special grant report shall be laid before the House of Commons and, as soon as is reasonably practicable after the report has been so laid, the Secretary of State shall send a copy of it to any relevant authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
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 House of Commons.
A special grant report may specify conditions which the Secretary of State, with the consent of the Treasury, intends to impose on the payment of (or of any instalment of) any special grant to which the report relates; and the conditions may—
require the provision of returns or other information before a payment is made to the relevant authority concerned, or
relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
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.
For the purposes of this section each of the following is a relevant authority—
a receiving authority;
an Integrated Transport Authority for an integrated transport area in England;
a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009;
a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023.
In the application of this section in relation to Wales, “relevant authority” means only a police and crime commissioner.
The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
to which authority it is to be paid,
the purpose for which it is to be paid, and
the amount of the grant or the manner in which the amount is to be calculated.
Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
to which authorities they are to be paid,
the purpose for which they are to be paid, and
either—
the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
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 Assembly.
A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
require the provision of returns or other information before a payment is made to the receiving authority concerned, or
relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
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 Welsh Ministers may determine.
Every billing authority shall establish, and then maintain, a fund (to be called its collection fund) in accordance with this Part.
Subject to subsections (2A) to (2C) below,An authority’s collection fund must be established on 1 April 1990.
Section 101(1)(b) of the Local Government Act 1972 (delegation) shall not apply as regards the functions of an authority in relation to its collection fund.
In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 ..., the collection fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
Any sum paid into an authority’s collection fund shall be used in the making of payments which are to be met from that fund or of transfers which are to be made from it.
In the case of— the collection fund must be established on the date on which by virtue of the order the structural change concerned comes into force.
a county council which is established by such an order and to which are transferred by or in consequence of the order the functions of district councils in relation to the county council’s area, or
an existing county council to which are transferred by or in consequence of such an order the functions of district councils in relation to the county council’s area,
If not immediately required for the purpose of making those payments or transfers, the sum shall be held, invested or otherwise used in such manner as may be prescribed by regulations made by the Secretary of State.
In the case of— the collection fund must be established on a date specified in the order or in regulations made under section 14 of that Act.
a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or
a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,
The following shall be paid into the collection fund of a billing authority—
sums received by the authority in respect of council tax set by it in accordance with section 30 of the Local Government Finance Act 1992 (but not sums received by way of penalty),
sums received by the authority from any major precepting authority or the Secretary of State under regulations made under section 99(3) below,
sums received by the authority in respect of any non-domestic rate under this Act,
sums received by the authority under any of the following provisions of Schedule 7B (local retention of non-domestic rates) that are of a kind specified by the Secretary of State as falling to be paid into a billing authority's collection fund—
paragraph 14(2) (payments by Secretary of State following local government finance report);
paragraph 14(9) or (10) (payments by Secretary of State following revised calculation);
paragraph 17(7) or (8) (payments by Secretary of State following amending report),
sums received by the authority in respect of any business rate supplement,
any other sums which the Secretary of State specifies are to be paid into a billing authority’s collection fund.
sums received by the authority as interest on sums held or lent in accordance with section 89(5) above, and
sums received by the authority—
under provision made by regulations under paragraph 7 of Schedule 7B (regulations about administration of payments in respect of the central share),
under provision made by regulations under paragraph 10 of that Schedule (administration of payments by billing authorities to major precepting authorities) by virtue of sub-paragraph (2)(e) or (f) of that paragraph (reconciliation payments),
under provision made by regulations under paragraph 11 of that Schedule (regulations about payments by billing authorities to major precepting authorities out of deductions from the central share),
under provision made by regulations under paragraph 33 of that Schedule (transitional protection payments),
under provision made by regulations under paragraph 39 or 40 of that Schedule (designation of areas or classes of hereditament) by virtue of paragraph 41 of that Schedule (payments by billing authorities to relevant authorities), or
under provision made by regulations under paragraph 42 of that Schedule (payments by Secretary of State following estimates of amounts relating to designated areas or classes), and
any other sums which the Secretary of State specifies are to be paid into an English charging authority’s collection fund.
The following payments shall be met from the collection fund of a billing authority—
payments to be made by the authority in respect of the amount of any precept issued by a major precepting authority under Part I of the Local Government Finance Act 1992 (but not payments to be so made in respect of interest on such an amount),
payments to be made by the authority to any major precepting authority or the Secretary of State under regulations made under section 99(3) below,
payments to be made by the authority under any of the following provisions of Schedule 7B that are of a kind specified by the Secretary of State as falling to be met from a billing authority's collection fund—
paragraph 14(1) (payments to Secretary of State following local government finance report);
paragraph 14(6) or (7) (payments to Secretary of State following revised calculation);
paragraph 17(4) or (5) (payments to Secretary of State following amending report),
payments to be made by the authority to a levying authority in accordance with provision made by or under the Business Rate Supplements Act 2009,
payments to be made by the authority to another person in repaying, under regulations under this Act or Part I of the Local Government Finance Act 1992, excess receipts by way of non-domestic rates or of council tax, and
any other payments which are to be made by the authority to another person and which the Secretary of State specifies are to be met from a billing authority’s collection fund.
payments made by the authority—
under paragraph 6, or under provision made by regulations under paragraph 7, of Schedule 7B (payments in respect of the central share),
under provision made by regulations under paragraph 9 of that Schedule (payments by billing authorities to major precepting authorities),
under provision made by regulations under paragraph 10 of that Schedule (administration of payments by billing authorities to major precepting authorities) by virtue of sub-paragraph (2)(e) or (f) of that paragraph (reconciliation payments),
under provision made by regulations under paragraph 11 of that Schedule (regulations about payments by billing authorities to major precepting authorities out of deductions from the central share),
under provision made by regulations under paragraph 33 of that Schedule (transitional protection payments),
under provision made by regulations under paragraph 39 or 40 of that Schedule (designation of areas or classes of hereditament) by virtue of paragraph 41 of that Schedule (payments by billing authorities to relevant authorities), or
under provision made by regulations under paragraph 42 of that Schedule (payments to Secretary of State following estimates of amounts relating to designated areas or classes),
payments to be made by the authority to another person in respect of interest on repayments of excess receipts by way of non-domestic rates, and
any other payments which are to be made by the authority to another person and which the Secretary of State specifies are to be met from an English charging authority’s collection fund.
The reference in subsection (1)(ca) to sums received by a billing authority in respect of business rate supplements—
includes a reference to financial contributions made to it for the purpose of enabling the project to which a business rate supplement relates to be carried out, but
does not include a reference to sums returned or transferred to it by virtue of section 24(3)(b) of, or paragraph 3(2)(a) of Schedule 3 to, the Business Rate Supplements Act 2009.
The power to specify under this section—
includes power to revoke or amend a specification made under the power;
may be exercised differently in relation to different authorities.
any other sums which the Secretary of State specifies are to be paid into a Welsh charging authority’s collection fund.
The following payments shall be met from the collection fund of a Welsh charging authority —
payments to be made by the authority in respect of the amount of any precept issued under this Act or in respect of interest on such an amount,
payments to be made by the authority to another person in repaying, under regulations under this Act, excess receipts by way of community charges, and
any other payments which are to be made by the authority to another person and which the Secretary of State specifies are to be met from a Welsh charging authority’s collection fund.
The power to specify under this section—
includes power to revoke or amend a specification made under the power;
may be exercised differently in relation to different authorities.
This Part does not apply to a Welsh county council or county borough council (for whom provision as to the establishment of a council fund is made by section 38 of the Local Government (Wales) Act 1994).
For the purposes of this section each of the following is a relevant authority—
a district council,
a London borough council, and
a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 ... or Part 1 of the Local Government and Public Involvement in Health Act 2007 , the functions of district councils in relation to the county council’s area,
the Council of the Isles of Scilly.
the Greater London Authority,
Every relevant authority shall establish, and then maintain, a fund (to be called its general fund) in accordance with this Part.
Subject to subsections (3A) to (3D) below, An authority’s general fund must be established on 1 April 1990.
Any sum received by a relevant authority on or after the date on which it is required by this section to establish its general fund shall be paid into that fund; but this does not apply to a sum which is to be paid into its collection fund or a trust fund.
In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003, the general fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
Any payment to be made by a relevant authority on or after the date on which it is required by this section to establish its general fund shall be met from that fund; but this does not apply to a payment which is to be met from its collection fund or a trust fund.
In the case of— the general fund must be established on the date on which by virtue of the order the structural change comes into force ....
a county council which is established by such an order and to which are transferred by or in consequence of the order the functions of district councils in relation to the county council’s area, or
an existing county council to which are transferred by or in consequence of such an order the functions of district councils in relation to the county council’s area,
After 31 March 1990 no district council or London borough council shall be required to keep a general rate fund; and the assets held in the general rate fund of such an authority immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred to its general fund on that date.
In the case of the Greater London Authority, the general fund must be established on a date specified in regulations.
After 31 March 1990 the Council of the Isles of Scilly shall not be required to keep any fund known as its general fund and required (apart from this subsection) to be kept under any order made under section 265 of the Local Government Act 1972; and the assets held in that fund immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred on that date to the Council’s general fund established under this section.
In the case of— the general fund must be established on a date specified in the order or in regulations made under section 14 of that Act.
a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or
a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,
The assets held in the county fund of a relevant county council immediately before the reorganisation date (other than assets forming part of a trust fund) shall be transferred on that date to its general fund established under this section.
In subsection (8)—
In this section “relevant authority” has the same meaning as in section 91 above.
The Secretary of State may make regulations—
about the relationship of a relevant authority’s general fund to its other funds;
providing for assets falling within a relevant authority’s general fund to be held in separate funds within the general fund.
The regulations may provide that any fund established by a relevant authority on or after 1 April 1990, other than its collection fund or a trust fund, is to be maintained as a separate fund falling within its general fund.
The regulations may provide that such assets as are transferred to a relevant authority’s general fund under section 91(6), (7) or (8) above and fall within a prescribed description shall be held in separate funds falling within the general fund; and the number and composition of the separate funds shall be such as are prescribed.
The Common Council shall establish, and then maintain, a fund (to be called the City fund) in accordance with this Part.
The City fund must be established on 1 April 1990.
Any sum received by the Common Council after 31 March 1990 shall be paid into the City fund if it is not a sum which is to be paid into its collection fund or a trust fund and—
it is received in respect of the general rate, the poor rate or the St. Botolph tithe rate, or
it would have fallen to be credited in aid of any of those rates had this Act not been passed.
Any payment to be made by the Common Council after 31 March 1990 shall be met from the City fund if it is not a payment which is to be met from its collection fund or a trust fund and if, had this Act not been passed, it would have fallen to be met out of—
the general rate, the poor rate or the St. Botolph tithe rate, or
sums which, had this Act not been passed, would have fallen to be credited in aid of any of those rates.
No sum shall be paid into, and no payment shall be met from, the City fund except in accordance with subsections (3) and (4) above.
The assets of the Common Council subsisting immediately before 1 April 1990 shall be transferred to the City fund on that date if they are assets—
subsisting in respect of the general rate, the poor rate or the St. Botolph tithe rate, or
representing sums credited in aid of any of those rates.
The Secretary of State may make regulations—
about the relationship of the City fund to other funds of the Common Council;
providing for assets falling within the City fund to be held in separate funds within the City fund;
prohibiting the Common Council from establishing funds.
The regulations may provide that any fund established by the Common Council on or after 1 April 1990, and falling within a prescribed description, is to be maintained as a separate fund falling within the City fund.
The regulations may provide that such assets as are transferred to the City fund under section 93(6) above and fall within a prescribed description shall be held in separate funds falling within the City fund; and the number and composition of the separate funds shall be such as are prescribed.
The regulations may provide that the Common Council shall not establish or maintain on or after 1 April 1990 a fund into which both the following must or may be paid—
sums which must be paid into the City fund under section 93(3) above, and
other sums.
The regulations may provide that the Common Council shall not establish or maintain on or after 1 April 1990 a fund from which both the following must or may be met—
payments which must be met from the City fund under section 93(4) above, and
other payments.
In relation to each chargeable financial year a charging authority shall make the calculations required by this section.
The authority must calculate the aggregate of —
the expenditure it estimates it will incur in the year in performing its functions in the year (including an allowance for contingencies),
the payments it estimates it will make in the year in defraying outstanding expenditure already incurred,
the expenditure it estimates it will incur and will have to meet in the next financial year before amounts to be transferred as regards that year from its collection fund to its general fund or to the City fund (as the case may be) become sufficiently available, and
the amount it estimates it will pay in the year into a fund or funds it has established under paragraph 16 of Schedule 13 to the Local Government Act 1972.
The authority must calculate the aggregate of the sums it estimates will be paid in the year into its general fund or into the City fund (as the case may be).
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.
In making the calculation under subsection (2) above the authority must ignore payments which must be met from its collection fund under section 90(2) or (4) above or from a trust fund.
In estimating under subsection (2)(a) above the authority shall take into account the amount of any levy or special levy issued to it for the year but (except as provided by regulations under section 74 or 75 above) shall not anticipate a levy or special levy not issued.
In making the calculation under subsection (3) above the authority must ignore sums which have been or are to be transferred from its collection fund to its general fund or to the City fund (as the case may be).
The Secretary of State may by regulations do one or both of the following—
alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (7) above, or any of them, or by adding other provisions, or by a combination of those methods).
Calculations to be made in relation to a particular financial year under this section must be made before 11 March in the preceding financial year, but they are not invalid merely because they are made on or after that date.
An authority which has made calculations in accordance with section 95 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, ignoring section 95(9) for this purpose.
None of the substitute calculations shall have any effect if the amount calculated under section 95(4) would exceed that so calculated in the previous calculations.
But subsection (2) above shall not apply if the previous calculation under section 95(4) has been quashed because of a failure to comply with section 95 in making the calculation.
Subject to subsection (2) below, a billing authority which has made calculations in accordance with sections 31A, 31B and 34 to 36 of the Local Government Finance Act 1992 (originally or by way of substitute) shall transfer from its collection fund to its general fund an amount which shall be calculated by applying the formula— where— B is the amount calculated (or last calculated) by the authority under section 31B(1) of that Act as the basic amount of its council tax; T is the amount determined for item T in section 31B(1) of that Act.
Where the amount given by subsection (1) above is a negative amount, the authority shall transfer the equivalent positive amount from its general fund to its collection fund.
The Secretary of State may by regulations make provision requiring a billing authority to transfer from its collection fund to its general fund such amounts as may be specified in or determined in accordance with the regulations by reference to—
sums received by the authority in respect of non-domestic rates under this Act, and
sums received by the authority under or by virtue of Schedule 7B (local retention of non-domestic rates) and required to be paid into its collection fund by virtue of provision made by or under section 90(1)(d) or (da).
The Secretary of State may by regulations make provision requiring a billing authority to transfer from its general fund to its collection fund such amounts as may be specified in or determined in accordance with the regulations by reference to sums received by the authority in respect of non-domestic rates under this Act.
Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a surplus in its collection fund for the preceding year, it shall transfer from its collection fund to its general fund an amount equal to so much of the surplus as, in accordance with the regulations, the authority calculates to be its share.
Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a deficit in its collection fund for the preceding year, it shall transfer from its general fund to its collection fund an amount equal to so much of the deficit as, in accordance with the regulations, the authority calculates must be borne by it.
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In this section and sections 98 and 99 below, 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.
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Regulations under section 89(5) above may include provision that—
any sum to which they relate shall be transferred from an authority’s collection fund to its general fund . . .;
the sum so transferred shall be held, invested or otherwise used in such manner as may be prescribed;
a sum equal to the sum transferred shall be transferred to the authority’s collection fund from its general fund . . .;
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If the Secretary of State directs it to do so, a billing authority shall transfer from its collection fund to its general fund . . . such an amount as is specified in, or calculated in a manner specified in, the direction; and the transfer shall be made at such time as is specified in the direction.
If the Secretary of State directs it to do so, a billing authority shall transfer to its collection fund from its general fund . . . such an amount as is specified in, or calculated in a manner specified in, the direction; and the transfer shall be made at such time as is specified in the direction.
Different directions may be given to different authorities under subsection (4) or (5) above.
The Secretary of State may make regulations about the discharge of the following liabilities of a billing authority—
the liability to pay anything from its collection fund or its general fund in respect of any precept issued by a major or local precepting authority under Part I of the Local Government Finance Act 1992;
the liability to transfer anything from its collection fund under section 97(1) or (3) or regulations under section 97(2A) above; and
the liability to transfer anything from its general fund under section 97(2) or (4) above or regulations under section 97(2B) above.
The regulations may include provision—
that anything falling to be paid or transferred must be paid or transferred within a prescribed period;
that anything falling to be paid or transferred must be paid or transferred in instalments of such amounts, and at such times, as are determined by the billing authority in accordance with prescribed rules;
that the billing authority must inform any precepting authorities when instalments will be paid and how they are to be calculated;
that if an instalment is not paid to a precepting authority in accordance with the regulations, it is to be entitled to interest on the amount of the instalment;
as to the circumstances in which the billing authority is to be treated as having discharged the liabilities mentioned in subsection (1) above;
as to the recovery (by deduction or otherwise) of any excess amount paid by the billing authority to any precepting authority in purported discharge of the liability mentioned in subsection (1)(a) above; and
as to the transfer back of any excess amount transferred by the billing authority in purported discharge of the liability mentioned in subsection (1)(b) or (c) above.
as to the circumstances in which the charging authority is to be treated as having discharged the liabilities mentioned in subsection (1) above,
as to the recovery (by deduction or otherwise) of any excess amount paid by the charging authority to any precepting authority in purported discharge of the liability mentioned in subsection (1)(a) above, and
as to the transfer back of any excess amount transferred by the charging authority in purported discharge of the liability mentioned in subsection (1)(b) above.
The Secretary of State may by regulations make provision as regards any financial year—
that a billing authority must estimate at a prescribed time in the preceding financial year and in accordance with prescribed rules whether there is a deficit or surplus in its collection fund for that year and, if so, the amount of the deficit or surplus;
that any surplus or deficit so estimated shall in the financial year concerned—
be shared among, or be borne between, the billing authority and one or more relevant authorities in accordance with prescribed rules; or
in the case of the financial year beginning in 1993, belong solely to, or be borne solely by, the billing authority;
that the billing authority must within a prescribed period inform prescribed relevant authorities of the effects of any estimates and rules mentioned in paragraphs (a) and (b) above;
as to the manner in which any payments which fall to be made by a billing authority or a relevant authority by virtue of any provision included in regulations under paragraph (a) or (b) above must be made;
as to the period within which, or time or times at which, any such payments or instalments of such payments must be made; and
as to the recovery (by deduction or otherwise) of any excess amount paid by a relevant authority or a billing authority in purported discharge of any liability arising by virtue of any provision included in regulations under paragraph (a) or (b) above.
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The Secretary of State may make regulations providing that sums standing to the credit of a billing authority’s collection fund at any time in a financial year must not exceed a total to be calculated in such manner as may be prescribed.
In subsection (3) “relevant authority” means—
a major precepting authority, or
the Secretary of State.
Regulations under subsection (3) may make separate provision in relation to council tax and non-domestic rates, with the effect that—
more than one estimate is to be made by a billing authority of whether there is a deficit or surplus in its collection fund for a financial year and, if so, of the amount of the deficit or surplus,
each estimate takes into account different amounts to be paid into or met from that fund, and
each estimate has different consequences as to the payments to be made, or other functions to be exercised, by the billing authority, major precepting authorities or the Secretary of State.
The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 31A(4) of the Local Government Finance Act 1992.
Regulations under subsection (5) above in their application to a particular financial year (including regulations amending others) shall not be effective unless they come into force before 1 January in the preceding financial year; but this does not affect regulations which merely revoke others.
As regards a chargeable financial year the Secretary of State may designate a charging authority if in his opinion—
the amount calculated by it in relation to the year under section 95(4) above is excessive, or
there is an excessive increase in the amount so calculated over the amount calculated by it in relation to the preceding financial year under section 95(4).
As regards a chargeable financial year the Secretary of State may designate a relevant precepting authority if in his opinion—
the aggregate amount of precepts issued by it for the year is excessive, or
there is an excessive increase in that aggregate over the aggregate amount of precepts issued by it for the preceding financial year.
For the purposes of this Part each of the following is a relevant precepting authority—
a county council,
a metropolitan county police authority,
the Northumbria Police Authority,
a metropolitan county fire and civil defence authority, and
the London Fire and Civil Defence Authority.
A decision whether to designate an authority shall be made in accordance with principles determined by the Secretary of State and, in the case of an authority falling within any of the classes specified in subsection (5) below, those principles shall be the same either for all authorities falling within that class or for all of them which respectively have and have not been designated under this Part as regards the preceding financial year.
The classes are—
county councils,
councils of metropolitan districts,
councils of non-metropolitan districts,
councils of inner London boroughs,
councils of outer London boroughs,
metropolitan county police authorities and the Northumbria Police Authority, and
metropolitan county fire and civil defence authorities.
In construing subsection (1) above any calculation for which another has been substituted at the time designation is proposed shall be ignored.
In construing subsection (2) above any precept for which another has been substituted at the time designation is proposed shall be ignored.
An English authority shall not be designated under section 100 above as regards a financial year unless the amount calculated by it in relation to the year under section 95(4) above or the aggregate amount of precepts issued by it for the year (as the case may be) is equal to or greater than £15 million or such greater sum not exceeding £35 million as the Secretary of State may specify by order.
A Welsh authority shall not be designated under section 100 above as regards a financial year unless—
the Secretary of State has informed it of the sum he calculates under section 82(1) above as falling to be paid to it by way of revenue support grant for the year,
he has informed it of the amount he calculates in relation to it for the year under paragraph 12 of Schedule 8 below, and
the aggregate of the amounts mentioned in subsection (3) below is equal to or greater than £15 million or such greater sum not exceeding £35 million as he may specify by order.
The amounts are—
the amount calculated by the authority in relation to the year under section 95(4) above or the aggregate amount of precepts issued by it for the year (as the case may be),
an amount equal to the sum the Secretary of State calculates under section 82(1) above as falling to be paid to it by way of revenue support grant for the year, and
the amount he calculates in relation to it for the year under paragraph 12 of Schedule 8 below.
If the Secretary of State informs an authority of a sum he calculates under section 82(2) above as falling to be paid to it by way of revenue support grant for the year, it shall not affect the operation of subsection (3)(b) above.
In construing subsections (1) and (3)(a) above any calculation for which another has been substituted at the time designation is proposed shall be ignored.
In construing subsections (1) and (3)(a) above any precept for which another has been substituted at the time designation is proposed shall be ignored.
If the Secretary of State decides under section 100 above to designate an authority he shall notify it in writing of—
his decision,
the principles determined under section 100(4) above in relation to it, and
the amount which he proposes should be the maximum for the amount calculated by it in relation to the year under section 95(4) above or the maximum for the aggregate amount of precepts issued by it for the year (as the case may be).
A designation—
is invalid unless subsection (1) above is complied with, and
shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.
Where a charging authority has been designated under this section, and after the designation is made the authority makes substitute calculations in relation to the year in accordance with section 95 above, the substitute calculations shall be invalid unless they are made under section 107(1) below.
Where a precepting authority has been designated under this section, and after the designation is made the authority issues any substitute precept for the year, the substitute precept shall be invalid unless it is issued under section 107(2) below.
Before the end of the period of 28 days beginning with the day it receives a notification under this section, an authority may inform the Secretary of State by notice in writing that—
for reasons stated in the notice, it believes the maximum amount stated under subsection (1)(c) above should be such as the authority states in its notice, or
it accepts the maximum amount stated under subsection (1)(c) above.
References in the following provisions of this Part to a designated authority are to an authority designated under this section.
In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (1)(b) read—
In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (2)(b) read—
In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if in subsection (4) “this Part” read “Part I of the Rates Act 1984”.
Where the Secretary of State decides under section 100 above to designate an authority as regards the financial year beginning in 1990, subsections (5) and (6) below shall apply.
Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)(a)—.
Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)—
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This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(a) above.
If the authority is a charging authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed.
Subject to subsection (4) below, the amount stated under subsection (2) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.
The amount stated under subsection (2) above may not exceed the amount already calculated by the authority in relation to the year under section 95(4) above unless, in the Secretary of State’s opinion, the authority failed to comply with section 95 above in making the calculation.
If the authority is a precepting authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed.
Subject to subsection (7) below, the amount stated under subsection (5) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.
The amount stated under subsection (5) above may not exceed the aggregate amount of precepts already issued by the authority for the year unless, in the Secretary of State’s opinion, the authority failed to fulfil section 68(3) or 69(3) or (4) above in issuing any precept.
The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
An order under this section may relate to two or more authorities.
As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.
When he serves a notice under subsection (10) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
In construing subsection (4) above any calculation for which another has been substituted at the time of designation shall be ignored.
In construing subsection (7) above any precept for which another has been substituted at the time of designation shall be ignored.
This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(b) above.
If the authority is a charging authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
If the authority is a precepting authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
When he serves a notice under subsection (3) above the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
This section applies where the period mentioned in section 102(5) above ends without a designated authority informing the Secretary of State by notice in writing under section 102(5)(a) or (b) above.
If the authority is a charging authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
If the authority is a precepting authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
An order under this section may relate to two or more authorities.
As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.
When he serves a notice under subsection (6) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
A charging authority which has received a notice under section 104(10), 105(2) or 106(6) above shall make substitute calculations in relation to the year in accordance with section 95 above, but—
section 95(9) shall be ignored for this purpose, and
the calculations shall be made so as to secure that the amount calculated under section 95(4) does not exceed that stated in the notice.
A precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above shall issue, in substitution for any precept or precepts previously issued by it for the year, a precept or precepts in accordance with sections 68 to 70 above, but—
section 68(2) shall be ignored for this purpose, and
the amount of the precept, or the aggregate amount of the precepts, issued by the authority for the year under this section shall not exceed that stated in the notice.
Where calculations are made under subsection (1) above the following provisions apply accordingly—
Part II,
sections 74, 75, 97, 99 and 100(1)(b) and (6) above, and
sections 110(1), 138(2)(g) and 139(2)(c) below.
Where a precept is issued under subsection (2) above the following provisions apply accordingly—
sections 32(4) and (5), 33(3) and (11), 35(1) . . ., 71(5) and (6), 72, 74, 99 and 100(2)(b) and (7) above, and
sections 110(2), 138(2)(d) and 139(2)(b) below.
Subsection (2) below applies if a charging authority which has received a notice under section 104(10), 105(2) or 106(6) above fails to comply with section 107(1) above before the end of the period of 21 days beginning with the day on which it receives the notice.
During the period of restriction the authority shall have no power to transfer any amount from its collection fund to its general fund or to the City fund (as the case may be) and sections 97 and 98 above shall have effect accordingly.
For the purposes of subsection (2) above the period of restriction is the period which—
begins at the end of the period mentioned in subsection (1) above, and
ends at the time (if any) when the authority complies with section 107(1) above.
Subsection (5) below applies if a precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above fails to comply with section 107(2) above before the end of the period of 21 days beginning with the day on which it receives the notice.
During the period of restriction any authority to which the precepting authority has power to issue a precept shall have no power to pay anything in respect of a precept issued by the precepting authority for the year.
For the purposes of subsection (5) above the period of restriction is the period which—
begins at the end of the period mentioned in subsection (4) above, and
ends at the time (if any) when the precepting authority complies with section 107(2) above.
This section applies where an order under section 104 above states in the case of an authority an amount greater than that stated in the notice under section 102(1)(c) above.
The Secretary of State may decide to impose on the authority concerned such requirements relating to its expenditure or financial management as he thinks appropriate.
If he does so decide he shall include a statement of his decision and of the requirements in the notice served on the authority under section 104(10) above.
The authority shall comply with any such requirements, and shall report to the Secretary of State whenever he directs it to do so on the extent to which they have been complied with.
A charging authority shall notify the Secretary of State in writing of any amount calculated by it under section 95(4) above, whether originally or by way of substitute.
A relevant precepting authority shall notify the Secretary of State in writing of the amount of any precept issued by it under this Act, whether originally or by way of substitute.
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 is made or the precept is issued (as the case may be).
The Secretary of State may serve on a charging authority or relevant precepting authority a notice requiring it to supply to him such other information as is specified in the notice and required by him for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part.
The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner, and at such time, as the Secretary of State specifies in the notice.
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.
If an authority fails to comply with subsection (1) or (2) above, or with subsection (5) above, the Secretary of State may decide whether to exercise his powers, and how to perform his functions, under this Part on the basis of such assumptions and estimates as he sees fit.
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 or any other Act.
This section applies for the purposes of this Part.
Each of the following is a relevant authority
a county council,
a district council,
a county borough council,
a London borough council,
. . .
the Greater London Authority;
a police and crime commissioner,
a functional body, within the meaning of the 1999 Act;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the London Pensions Fund Authority;
a metropolitan county fire and civil defence authority,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
an Integrated Transport Authority for an integrated transport area in England,
a waste disposal authority,
a chief officer of police (which, for this purpose, means a chief constable of a police force maintained under section 2 of the Police Act 1996 or the Commissioner of Police of the Metropolis),
the Council of the Isles of Scilly,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a combined fire and rescue authority,
an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009,
a combined authority established under section 103 of that Act,
a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023,
a section 4A fire and rescue authority,
a corporate joint committee
The 1972 Act is the Local Government Act 1972 and the 1985 Act is the Local Government Act 1985 and the 1999 Act is the Greater London Authority Act 1999 and the 2004 Act is the Fire and Rescue Services Act 2004 and the 2011 Act is the Police Reform and Social Responsibility Act 2011.
The commencement day is the day on which this Part comes into force.
In this Part, “council manager”, “elected mayor”, “executive”, “executive arrangements”, “executive leader”, ... “mayor and cabinet executive” and “mayor and council manager executive” have the same meaning as in Part II of the Local Government Act 2000.
This Part shall come into force at the end of the period of 2 months beginning with the day on which this Act is passed.
In this Part, “leader and cabinet executive” means— and for this purpose “leader and cabinet executive (England)” and “leader and cabinet executive (Wales)” have the same meanings as in Part 2 of the Local Government Act 2000.
in relation to England: a leader and cabinet executive (England);
in relation to Wales: a leader and cabinet executive (Wales);
In this Part—
In this Part “corporate joint committee” means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021.
On and after the commencement day each authority mentioned in subsection (2) below shall make arrangements for the proper administration of its financial affairs and shall secure that one of its officers has responsibility for the administration of those affairs.
The authorities are—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
any combined fire and rescue authority.,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
any economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009.
On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act section 127 of the 1999 Act or section 112 above shall fulfil the requirement in one (or the requirements in each) of the paragraphs of subsection (2) below.
The requirements are that—
he is a member of one or more of the bodies mentioned in subsection (3) below;
immediately before the commencement day he had responsibility for the administration of the financial affairs of any of the authorities mentioned in section 111(2)(a) to (k) above under section 151 of the 1972 Act or section 73 of the 1985 Act.
The bodies are—
the Institute of Chartered Accountants in England and Wales,
the Institute of Chartered Accountants of Scotland,
the Chartered Association of Certified Accountants,
the Chartered Institute of Public Finance and Accountancy,
the Institute of Chartered Accountants in Ireland,
the Chartered Institute of Management Accountants, and
any other body of accountants established in the United Kingdom and for the time being approved by the Secretary of State for the purposes of this section.
The authority mentioned in subsection (2)(b) above need not be the same as that under consideration for the purpose of applying subsection (1) above.
On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act section 127 of the 1999 Act, section 4D or 4I of the 2004 Act , or Schedule 1, 2 or 4 to the 2011 Act or section 112 above shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.
Subject to subsection (2A), the chief finance officer of a relevant authority shall make a report under this section if it appears to him that the authority, a committee of the authority, a person holding any office or employment under the authority, a member of the relevant police force,, or a joint committee on which the authority is represented—
has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful,
has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority, or
is about to enter an item of account the entry of which is unlawful.
The chief finance officer of a relevant authority shall make a report under this section if it appears to him that the expenditure of the authority incurred (including expenditure it proposes to incur) in a financial year is likely to exceed the resources (including sums borrowed) available to it to meet that expenditure.
In the case of a section 4A fire and rescue authority the reference to a person holding any office or employment under the authority includes a member of staff of the relevant police and crime commissioner who is exercising functions of that authority by virtue of an order under section 4A of the 2004 Act.
Where a chief finance officer of a relevant authority has made a report under this section he shall send a copy of it to—
the person who at the time the report is made has the duty to audit the authority’s accounts, and
in the case of—
a police and crime commissioner, the commissioner and each member of the police and crime panel for the commissioner's police area;
the Mayor's Office for Policing and Crime, that Office and each member of the police and crime panel of the London Assembly;
a chief officer of police, in relation to a report about the exercise of policing functions of the chief officer the chief officer and the elected local policing body;
a chief officer of police in relation to a report about the exercise of fire and rescue functions of the chief officer, the chief officer and the relevant section 4A fire and rescue authority;
a chief officer of police in relation to a report about the exercise of policing and fire and rescue functions of the chief officer, the chief officer, the elected local policing body and the relevant section 4A fire and rescue authority;
a section 4A fire and rescue authority, the relevant police and crime commissioner and each member of the relevant police and crime panel; ...
a mayoral FRA, the relevant scrutiny body (and here “mayoral FRA” and “relevant scrutiny body” have the same meanings as in Schedule ZA1 to the Fire and Rescue Services Act 2004), and
any other relevant authority, each person who is at that time a member of the authority; and
in a case where the relevant authority has a mayor and council manager executive, the person who at the time the report is made is the council manager of that authority
Where a relevant authority is operating executive arrangements, the chief finance officer of the relevant authority shall not make a report under subsection (2) in respect of any action referred to in paragraph (a), (b) or (c) of that subsection unless it is action taken otherwise than by or on behalf of the relevant authority’s executive.
Subject to subsection (6) below, the duties of a chief finance officer of a relevant authority under subsections (2) and (3) above shall be performed by him personally.
If the chief finance officer is unable to act owing to absence or illness his duties under subsections (2) and (3) above shall be performed—
by such member of his staff as is a member of one or more of the bodies mentioned in section 113(3) above and is for the time being nominated by the chief finance officer for the purposes of this section, or
if no member of his staff is a member of one or more of those bodies, by such member of his staff as is for the time being nominated by the chief finance officer for the purposes of this section.
It shall be the duty of the chief finance officer of a relevant authority (except where the relevant authority is a chief officer of police), in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—
with—
in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority’s chief executive under section 54 of the Local Government and Elections (Wales) Act 2021;
in the case of a corporate joint committee, the person who is for the time being appointed as the authority’s chief executive;
in any other case, the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989; and
with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 of the Local Government and Housing Act 1989.
A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In this section—
references to a joint committee are to a committee on which two or more relevant authorities are represented, and
references to a committee (joint or otherwise) include references to a sub-committee.
Subsection (3A) above shall have effect in relation to Transport for London with the substitution for paragraphs (a) and (b) of the words “with the person who is for the time being designated for the purpose under subsection (3D) below”.
Transport for London shall designate a member of Transport for London, or a member of the staff of Transport for London, as the person who is to be consulted under subsection (3A) above.
The duty under subsection (4)(b) above—
in a case where the relevant authority is the Greater London Authority, is to send a copy of the report to the Mayor of London and to each member of the London Assembly; and
in a case where the relevant authority is a functional body, within the meaning of the 1999 Act, includes a duty to send a copy of the report to the Mayor of London and to the Chair of the Assembly, within the meaning of that Act.
In this section “relevant police force”, in relation to the chief finance officer of a relevant authority, means—
in the case where the relevant authority is a chief officer of police, the police force of which that person is chief officer;
in any other case, the police force maintained by the relevant authority.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
This section applies where copies of a report under section 114 above have been sent under section 114(4) above.
In the case of any authority other than an elected local policing body , a section 4A fire and rescue authority , a mayoral FRA or a chief officer of police, The authority shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
Where the report under section 114 above is a report by the chief finance officer of the Greater London Authority, section 115A below shall have effect in place of subsections (2) and (3) below.
The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
In the case of a report made by the chief finance officer of an elected local policing body, that body must consider the report and decide whether the body agrees or disagrees with the views contained in the report and what action (if any) the body proposes to take in consequence of it.
Section 101 of the 1972 Act (delegation) shall not apply to the duty under subsection (2) above where the authority is one to which that section would apply apart from this subsection.
In the case of a report made by the chief finance officer of a section 4A fire and rescue authority, that authority must consider the report and decide whether the authority agrees or disagrees with the views contained in the report and what action (if any) the authority proposes to take in consequence of it.
If the report was made under section 114(2) above, during the prohibition period the course of conduct which led to the report being made shall not be pursued.
In the case of a report made by the chief finance officer of a mayoral FRA (which in this section has the same meaning as in Schedule ZA1 to the Fire and Rescue Services Act 2004), that mayoral FRA must consider the report and decide whether the mayoral FRA agrees or disagrees with the views contained in the report and what action (if any) the mayoral FRA proposes to take in consequence of it.
If the report was made under section 114(3) above, during the prohibition period the authority shall not enter into any new agreement which may involve the incurring of expenditure (at any time) by the authority unless the chief finance officer of the authority authorises it to do so.
In the case of a report made by the chief finance officer of a chief officer of police, the chief officer of police must consider the report and decide whether the chief officer of police agrees or disagrees with the views contained in the report and what action (if any) the chief officer of police proposes to take in consequence of it.
If subsection (5) above is not complied with, and the authority makes any payment in the prohibition period as a result of the course of conduct being pursued, it shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
The consideration and decision-making must be concluded not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
If subsection (6) above is not complied with, the authority shall be taken not to have had power to enter into the agreement (notwithstanding any option to do so under contract or otherwise).
As soon as practicable after the elected local policing body, the section 4A fire and rescue authority , the mayoral FRA or the chief officer of police has concluded the consideration of the chief finance officer's report, that body , authority or chief officer must prepare a report which specifies—
what action (if any) that body , authority or chief officer has taken in response to the report;
what action (if any) that body , authority or chief officer proposes to take in response to the report; and
the reasons for taking the action specified in the report or, as the case may be, for taking no action.
In this section “the prohibition period” means the period—
beginning with the day on which copies of the report are sent, and
ending with the first business day to fall after the day (if any) on which the authority’s consideration of the report under subsection (1B), (1C) (2) above is concluded.
As soon as practicable after the elected local policing body has prepared a report under subsection (1E), the elected local policing body must arrange for a copy of the report to be sent to—
the chief finance officer;
the person who at the time the report is made has the duty to audit the elected local policing body's accounts; and
each member of the police and crime panel for the police area for which the elected local policing body is established.
If subsection (1B), (1C) (3) above , or, where section 115A below applies, subsection (4) or (8) of that section, is not complied with, it is immaterial for the purposes of subsection (9)(b) above.
As soon as practicable after the section 4A fire and rescue authority has prepared a report under subsection (1E), the authority must arrange for a copy of the report to be sent to—
the chief finance officer;
the person who at the time the report is made has the duty to audit the authority’s accounts; and
each member of the relevant police and crime panel.
The nature of the decisions made under subsection (1B), (1C) or (2) , or, where section 115A below applies, by the Mayor under subsection (6) of that section, is immaterial for the purposes of subsection (9)(b) above.
As soon as practicable after the mayoral FRA has prepared a report under subsection (1E), the mayoral FRA must arrange for a copy of the report to be sent to—
the chief finance officer;
the person who at the time the report is made has the duty to audit the authority’s accounts; and
each member of the relevant scrutiny body (which has the same meaning as in Schedule ZA1 to the Fire and Rescue Services Act 2004).
In subsection (9)(b) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England and Wales.
As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of policing functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
the chief finance officer;
the person who at the time the report is made has the duty to audit the chief officer's accounts; and
the elected local policing body which maintains the police force in which the chief officer serves.
As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of fire and rescue functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
the chief finance officer;
the person who at the time the report is made has the duty to audit the chief officer’s accounts; and
the relevant section 4A fire and rescue authority.
As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of policing and fire and rescue functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
the chief finance officer;
the person who at the time the report is made has the duty to audit the chief officer’s accounts;
the elected local policing body which maintains the police force in which the chief officer serves; and
the relevant fire and rescue authority.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In the case of ... or Transport for London, paragraph 7 of Schedule 10 to the 1999 Act (delegation by Transport for London) shall not apply to the duty under subsection (2) above.
In the case of a corporate joint committee, regulation 13 of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the duty under subsection (2).
The chief finance officer may only give authority for the purposes of subsection (6) above if he considers that the agreement concerned is likely to—
prevent the situation that led him to make the report from getting worse,
improve the situation, or
prevent the situation from recurring.
Authority for the purposes of subsection (6) above shall—
be in writing,
identify the ground on which it is given, and
explain the chief finance officer’s reasons for thinking that the ground applies.
In the application of this section where the report under section 114 above is a report by the chief finance officer of the Greater London Authority, subsection (9) above shall have effect with the substitution for paragraph (b) of—
ending with the first business day to fall after the day (if any) on which the Mayor makes the decisions under section 115A(6) below”.
In the application of this section in relation to the Greater London Authority, the references to the authority in subsections (5) to (12) above shall be taken as references to the Greater London Authority whether acting by the Mayor, the Assembly or the Mayor and Assembly acting jointly.
In this section—
“local government finance report” has the meaning given by paragraph 5(1);
“the chief finance officer ” has the same meaning as in section 114;
The person having responsibility under section 151 of the 1972 Act for the administration of the financial affairs of a relevant authority which is operating executive arrangements shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.
The chief finance officer of an authority that is referred to in subsection (1) shall make a report under this section to the executive of that authority if it appears to him that, in the course of the discharge of functions of the authority, the executive or a person on behalf of the executive—
has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful;
has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority; or
is about to enter an item of account the entry of which is unlawful.
It shall be the duty of the chief finance officer of an authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—
with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989 or, in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority's chief executive under section 54 of the Local Government and Elections (Wales) Act 2021; and
with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 and 5A of the Local Government and Housing Act 1989.
Where a chief finance officer has made a report under this section he shall send a copy of it to—
the person who at the time the report is made has the duty to audit the authority’s accounts;
each person who at that time is a member of the authority; and
where the authority has a mayor and council manager executive, the person who at that time is the council manager.
Subsections (5) and (6) of section 114 shall apply in relation to duties under subsections (2) and (3) of this section as they apply in relation to duties under subsections (2) and (3) of that section.
A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.
Where it is proposed to hold a meeting under section 115 above the authority’s proper officer shall as soon as is reasonably practicable notify its auditor of the date, time and place of the proposed meeting.
As soon as is reasonably practicable after a meeting is held under section 115 above the authority’s proper officer shall notify its auditor of any decision made at the meeting.
shall as soon as is reasonably practicable notify, or instruct the authority’s proper officer to notify, the authority’s auditor of the date, time and place of the proposed meeting.
As soon as is reasonably practicable after a meeting is held under section 115B above— shall notify, or instruct the authority’s proper officer to notify, the authority’s auditor of any decision made at the meeting.
where the authority has a mayor and cabinet executive, the elected mayor;
where the authority has a leader; or
where the authority has a mayor and council manager executive, the council manager,
As soon as is reasonably practicable after a meeting is held under section 115B above— shall notify, or instruct the authority’s proper officer to notify, the authority’s auditor of any decision made at the meeting.
where the authority has a mayor and cabinet executive, the elected mayor;
where the authority has a leader and cabinet executive, the executive leader; or
where the authority has a mayor and council manager executive, the council manager,
In the case of an elected local policing body, the chief finance officer of that body must notify the body's auditor of any decisions taken by the body in accordance with section 115.
In the case of a section 4A fire and rescue authority, the chief finance officer of that authority must notify the authority’s auditor of any decisions taken by the authority in accordance with section 115.
In the case of a chief officer of police, the chief officer of police's chief finance officer must notify that chief officer of police's auditor of any decisions taken by the chief officer of police in accordance with section 115.
For the purposes of this section an authority’s proper officer is the person to whom the authority has for the time being assigned responsibility to notify its auditor under this section.
For the purposes of this section an authority’s auditor is the person who for the time being has the duty to audit its accounts.
This section applies where copies of a report under section 114 above by the chief finance officer of the Greater London Authority have been sent under section 114(4) above.
The Mayor shall consider the report preparatory to making the decisions under subsection (6) below.
The Assembly shall consider the report at a meeting where it shall decide—
whether it agrees or disagrees with the views contained in the report; and
what action (if any) it recommends that the Mayor should take in consequence of it.
The meeting must be held not later than the end of the period of 21 days beginning with the day on which the copies of the report are sent.
The Mayor must attend the meeting.
After the meeting, the Mayor shall decide—
whether he agrees or disagrees with the views contained in the report; and
what action (if any) he proposes to take in consequence of it.
In making any decision under subsection (6) above, the Mayor shall take account of any views or recommendations of the Assembly at the meeting.
The Mayor must make the decisions under subsection (6) above before the end of the period of 14 days beginning with the day on which the meeting of the Assembly concludes.
Any functions of the Mayor under this section must be exercised by the Mayor personally.
Section 54 of the 1999 Act (discharge of Assembly functions by committees etc) shall not apply in relation to any function of the Assembly under this section.
In this section—
“the Mayor” means the Mayor of London.
This section applies where copies of a report under section 114A above have been sent under section 114A(4) above.
The executive of the authority (within the meaning of Part II of the Local Government Act 2000) shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
During the prohibition period the course of conduct which led to the report being made shall not be pursued.
If subsection (4) above is not complied with, and the executive makes any payment in the prohibition period as a result of the course of conduct being pursued, the executive shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
As soon as practicable after the executive has concluded its consideration of the chief finance officer’s report, the executive shall prepare a report which specifies—
what action (if any) the executive has taken in response to the chief finance officer’s report;
what action (if any) the executive proposes to take in response to the chief finance officer’s report and when the executive proposes to take that action; and
the reasons for taking the action specified in the executive’s report or, as the case may be, for taking no action.
As soon as practicable after the executive has prepared a report under subsection (6), the executive shall arrange for a copy of it to be sent to—
the person who at the time the report is made has the duty to audit the authority’s accounts;
each person who at that time is a member of the authority; and
the chief finance officer of the authority.
In this section—
“chief finance officer” has the same meaning as in section 114A; and
“the prohibition period” means the period—
beginning with the day on which copies of the chief finance officer’s report are sent; and
ending with the first business day to fall after the day (if any) on which the executive’s consideration of the report under subsection (2) above is concluded.
If subsection (3) above is not complied with, it is immaterial for the purposes of subsection (8)(b)(ii) above.
The nature of the decisions made at the meeting is immaterial for the purposes of subsection (8)(b)(ii) above.
In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.
This section applies where copies of a report under section 114A above have been sent under section 114(4) above.
The executive of the authority (within the meaning of Part II of the Local Government Act 2000) shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
During the prohibition period the course of conduct which led to the report being made shall not be pursued.
If subsection (4) above is not complied with, and the executive makes any payment in the prohibition period as a result of the course of conduct being pursued, the executive shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
As soon as practicable after the executive has concluded its consideration of the chief finance officer’s report, the executive shall prepare a report which specifies—
what action (if any) the executive has taken in response to the chief finance officer’s report;
what action (if any) the executive proposes to take in response to the chief finance officer’s report and when the executive proposes to take that action; and
the reasons for taking the action specified in the executive’s report or, as the case may be, for taking no action.
As soon as practicable after the executive has prepared a report under subsection (6), the executive shall arrange for a copy of it to be sent to—
the person who at the time the report is made has the duty to audit the authority’s accounts;
each person who at that time is a member of the authority; and
the chief finance officer of the authority.
In this section—
“chief finance officer” has the same meaning as in section 114A; and
“the prohibition period” means the period—
beginning with the day on which copies of the chief finance officer’s report are sent; and
ending with the first business day to fall after the day (if any) on which the executive’s consideration of the report under subsection (2) above is concluded.
If subsection (3) above is not complied with, it is immaterial for the purposes of subsection (8)(b)(ii) above.
The nature of the decisions made at the meeting is immaterial for the purposes of subsection (8)(b)(ii) above.
In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in Wales.
The General Rate Act 1967 shall not have effect as regards any time after 31 March 1990.
As regards any time after 31 March 1990 the Common Council shall have no power to make or levy a rate under section 15 or 18 of the City of London (Union of Parishes) Act 1907, the City of London (Tithes and Rates) Act 1910 or section 68(1) of the London Government Act 1963 (general rate, poor rate and St. Botolph tithe rate).
Neither the sub-treasurer of the Inner Temple nor the under-treasurer of the Middle Temple shall have power to make or levy a rate as regards any time after 31 March 1990.
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In subsection (6) below “levying body” means any body which—
is established by or under an Act,
apart from subsection (6) below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and
is not a precepting authority ... , or combined fire authority.
In respect of any chargeable financial year no levying body shall have power under the Act concerned to issue a precept to, make a levy on or have its expenses paid by the council concerned.
In subsections (5) and (6) above “Act” includes a private or local Act.
The Secretary of State may make regulations providing that the preceding provisions of this section shall have effect subject to prescribed savings.
This section applies as regards any body— and, in the case of an internal drainage board, there shall be disregarded for the purposes of paragraph (b) above any agreement under section 81 of the Land Drainage Act 1976 under which the board have agreed that no drainage rate will be levied on occupiers or owners of certain rateable hereditaments.
which is established by or under an Act,
which as regards the financial year beginning in 1989 has power (conferred by or under an Act) to levy a rate by reference to the value or yearly value of property, and
which is not a billing authority
The appropriate Minister may by regulations provide as mentioned in one of the following paragraphs as regards any such body—
that the body shall have no power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990;
that the body’s power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990 shall be modified in a manner specified in the regulations.
Regulations providing as mentioned in subsection (2)(b) above as regards a body may include provision—
as to the property (or description of property) in respect of which the rate may be levied and the property (or description of property) in respect of which the rate may not be levied;
as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of the rate.
Regulations may provide as mentioned in this section in such way as the appropriate Minister thinks fit (whether by amending provisions or otherwise).
In this section “Act” includes a private or local Act and “the appropriate minister” means—
as respects any internal drainage board whose district is wholly within England, the Minister of Agriculture, Fisheries and Food;
as respects any internal drainage board whose district is partly in England and partly in Wales, that Minister and the Secretary of State acting jointly; and
as respects any other body, the Secretary of State.
This section applies in the case of a provision which is made by or under an Act and refers to a rate or a rateable value or any other factor connected with rating.
The Secretary of State may make regulations providing that the reference shall instead be to some factor other than the one connected with rating.
The regulations may provide as mentioned in subsection (2) above as regards such provision, or provisions of such description, as may be prescribed.
The regulations may provide as mentioned in subsection (2) above in such way as the Secretary of State thinks fit (whether by amending provisions or otherwise).
In this section “Act” includes a private or local Act.
Section 9(2) of the 1967 Act (restrictions on refund of overpayments) shall have effect, and be deemed always to have had effect, as if after paragraph (b) there were inserted—; or
Where for the purposes of section 20 of the 1967 Act a hereditament is valued on the basis of the assumptions specified in subsection (1) of that section (basis of valuation for the purposes of a proposal to alter a valuation list to be consistent with the tone of the list), no account shall be taken of a change to which this subsection applies unless it is one which—
affects the physical state or physical enjoyment of the hereditament, or
affects the physical state of the locality in which the hereditament is situated or, though it does not affect the physical state of the locality, is nonetheless physically manifest there.
Subsection (1) above applies to any change in the state of the hereditament or the state of the locality in which the hereditament is situated which has occurred since the time by reference to which the value of the hereditament is to be ascertained, other than one relating to a factor which is a relevant factor within the meaning of that section.
This section shall have effect in relation to any proposal made on or after 10 March 1988 which is outstanding on the passing of this Act but shall not have effect in relation to any proposal made before 10 March 1988.
The following section shall be substituted for section 31 of the 1967 Act—
This section shall have effect in relation to any proposal made on or after 10 March 1988 which is outstanding on the passing of this Act but shall not have effect in relation to any proposal made before 10 March 1988.
This subsection applies to a proposal for an alteration of a valuation list which, if made, would have the effect of rating as a non-water hereditament of a statutory water undertaking a hereditament which—
was previously so rated but ceased to be so rated by virtue of an alteration made on or after 4 December 1987,
was occupied for the purposes of the undertaking at the time of the proposal in pursuance of which the earlier alteration was made, and
was not at that time occupied for the purposes of the undertakers’ functions with respect to the supply of water.
This subsection applies to a proposal for an alteration of a valuation list which—
would, if made, have the effect of reversing an alteration of the list made on or after 11 February 1988, and
would not fall to be made but for section 121 above.
Where in the case of a proposal to which subsection (1) or (2) above applies there has been, since the making of the proposal in pursuance of which the earlier alteration was made, such a change of circumstances in relation to the hereditament to which the proposal relates as is mentioned in any of paragraphs (a) to (h) of section 68(4) of the 1967 Act, the change of circumstances shall be disregarded for the purposes of dealing with the proposal.
This subsection applies to an alteration of a valuation list which—
is made in pursuance of a proposal to which subsection (1) above applies, or
has the effect of reversing an alteration of the list made on or after 11 February 1988 and would not have fallen to be made but for section 121 above.
An alteration to which subsection (4) above applies shall be deemed to have had effect— notwithstanding in either case that the date from which the alteration is deemed to have had effect differs from the date provided bysection 79(1) of the 1967 Act.
if the earlier alteration was made in pursuance of a proposal made before 10 March 1988, from that date, and
if the earlier alteration was made in pursuance of a proposal made on or after 10 March 1988, from the date that the earlier alteration had effect,
For the purposes of subsection (1) above, a hereditament is rated as a non-water hereditament of a statutory water undertaking if its value is ascertained otherwise than in accordance with the provisions of Schedule 4 to the 1967 Act.
In this section, the reference in subsection (1)(c) to statutory water undertakers is a reference to a water authority or statutory water company within the meaning of the Water Act 1973 and “statutory water undertaking” shall be construed accordingly.
In this section and sections 120 to 122 above—
“the 1967 Act” means the General Rate Act 1967,
“valuation list” has the meaning assigned by section 115(1) of that Act, and
references to the date on which a proposal is made are references to the date on which the proposal is served on the valuation officer or, where the proposal is made by the valuation officer, is served on the occupier of the hereditament to which the proposal relates.
No payments by way of rate support grant shall be made for a financial year beginning in or after 1990.
The Secretary of State may by order repeal any enactment relating to rate support grant.
If a sum paid to an authority under any provision repealed under subsection (2) above is less than the amount which should have been paid to it under the provision, the Secretary of State shall calculate the amount equal to the difference and pay a sum equal to that amount to the authority.
If a sum in excess of an amount payable to an authority has been paid under any provision repealed under subsection (2) above, the Secretary of State shall calculate the amount equal to the excess and a sum equal to that amount shall be due from the authority to the Secretary of State.
If the Secretary of State decides that a sum due under subsection (4) above is to be recoverable by deduction he may deduct a sum equalling (or sums together equalling) that sum from anything the authority is entitled to receive from him (whether by way of revenue support grant or otherwise).
If the Secretary of State decides that a sum due under subsection (4) above is to be recoverable by payment it shall be payable on such day as he may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
The Secretary of State may decide that a sum due under subsection (4) above is to be recoverable partly by deduction and partly by payment, and in such a case subsections (5) and (6) above shall have effect with appropriate modifications.
The Secretary of State may decide differently under subsections (5) to (7) above as regards sums due from different authorities or as regards sums due from the same authority in respect of different financial years.
Section 6(1) to (7) of the Local Government Act 1974 (supplementary grants for transport purposes) shall not have effect for a financial year beginning in or after 1990.
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In section 61 of the Local Government, Planning and Land Act 1980 (in this section referred to as “the 1980 Act”) subsection (4A) (which was inserted by paragraph 10 of Schedule 1 to the Rate Support Grants Act 1986 and restricts the scope for the variation of multipliers in supplementary reports) shall cease to have effect.
If it appears to the Secretary of State that, in a supplementary report under section 61 of the 1980 Act for any year (whether beginning before or after the passing of this Act), he should specify a fresh determination of a multiplier, in place of the determination thereof (in this section referred to as “the earlier determination”) specified in the Rate Support Grant Report or any supplementary report for the year in question, he may make the fresh determination (and any calculation required by section 2(4) of the Rate Support Grants Act 1986) on the basis of such information, assumptions and determinations as he thinks appropriate.
Without prejudice to the generality of subsection (2) above, in the exercise of his discretion under that subsection the Secretary of State may disregard any information received or determination made after such time or times as appear to him to be appropriate.
Expressions used in subsections (2) and (3) above have the same meaning as in Part VI of the 1980 Act and any reference in this section to a multiplier is a reference to a multiplier determined or purported to be determined in exercise of the power conferred by section 59 of the 1980 Act.
In subsection (4) above the reference to section 59 of the 1980 Act includes a reference to paragraph 5(1) of Schedule 2 to the Local Government Finance Act 1982 (which makes corresponding provision for the Receiver for the Metropolitan Police District).
Nothing in this section shall be taken to prejudice the generality of the powers of the Secretary of State under subsections (4) and (5) of section 65 of the 1980 Act (powers in relation to matters as to which there is no or no sufficient information and in relation to information which is not submitted in accordance with the requirements of subsection (1) of that section).
No levy under section 13 of the London Regional Transport Act 1984 (contribution to expenditure on grants) shall be made in respect of any time after 31 March 1990.
The Secretary of State may make regulations providing that subsection (1) above shall have effect subject to prescribed savings.
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Every rate levied by a rating authority in respect of lands and heritages for any financial year beginning on or after 1st April 1990 shall be levied according to such rateable value— and such regulations may make different provision as regards different classes of lands and heritages and for different financial years.
as is prescribed by the Secretary of State by regulations made under this section; or
as is determined in such manner and by reference to such considerations as may be prescribed by such regulations,
Regulations made under this section may modify the definition of “R” for the purposes of section 3(4) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
Expressions used in this section and in section 7(1) of the Local Government (Scotland) Act 1975 shall have the same meaning as in the said section 7(1).
In the Abolition of Domestic Rates Etc. (Scotland) Act 1987, section 8 (liability for personal community charge) shall be amended as follows.
For subsections (8) and (9) there shall be substituted the following subsection—
In the Local Government, Planning and Land Act 1980 (in this section referred to as “the 1980 Act”), in section 71 (expenditure to which Part VIII of the 1980 Act applies) for subsection (2) there shall be substituted the following subsection—
In section 80 of the 1980 Act (which determines the amount of expenditure which is to be taken to be incurred where an interest in or right over property is acquired) for subsection (4) there shall be substituted the following subsection—
In subsection (5) of the said section 80 for paragraph (a) there shall be substituted the following paragraph—.
In subsection (8) of the said section 80 for the words “right to occupy” there shall be substituted “right to possession or occupation of”.
Subsection (14) of the said section 80 shall be omitted.
In section 80A of the 1980 Act (payment for works carried out for an authority), in subsection (5) (value of works at any time) at the end of paragraph (b) there shall be added and.
In subsection (9) of the said section 80A (works treated as carried out for an authority in cases specified in or determined under regulations) after the words “subsection (1)” there shall be inserted “and section 71(2)”.
This section shall be deemed to have come into force on 10 March 1988 but, subject to subsection (9) below, the reference in section 80A(5)(c) of the 1980 Act (as amended by subsection (6) above) to consideration which is not in money does not include consideration given in pursuance of a contract entered into before that date.
In any case where the consideration which is not in money and which is given pursuant to a contract entered into before 10 March 1988 is affected by—
a variation of the contract on or after that date,
“the 1992 Act” means the Local Government Finance Act 1992.
the exercise on or after that date of an option or other right conferred by the contract,
In the Local Government, Planning and Land Act 1980 (in this section referred to as “the 1980 Act”), in Schedule 12 (prescribed expenditure under Part VIII), in paragraph 1, in sub-paragraph (f) the final “and” shall be omitted and at the end of sub-paragraph (g) there shall be added—.
At the end of paragraph 3 of the said Schedule 12 there shall be inserted the following paragraph—
With respect to expenditure on the matters specified in paragraphs (h) and (i) of paragraph 1 of the said Schedule 12 (as amended by subsection (1) above), the powers conferred by paragraph 4 of that Schedule (to provide by regulations that certain expenditure which would otherwise be prescribed expenditure shall not be such expenditure) may be exercised so as to have effect with respect to expenditure incurred (or treated by virtue of any provision of Part VIII of the 1980 Act as incurred) on or after 10 March 1988.
In section 75 of the 1980 Act (capital receipts) the power conferred by subsection (5)(d) (to provide that certain assets are brought within the scope of the section) may be exercised with respect to disposals on or after 10 March 1988 of assets acquired on or after that date in cases where, by virtue of the amendments made by subsection (1) above, expenditure on the acquisition of the assets is prescribed expenditure; and, with respect to capital receipts resulting from such disposals, the powers conferred by sections 72(3)(d) and 75(5)(a) of that Act (which relate to the prescribed proportion of an authority’s capital receipts) may be similarly exercised.
In section 80 of the 1980 Act (valuation)—
in subsections (9) and (10) (which relate to the acquisition of property in goods or an interest or right in goods) after the word “goods”, in each place where it occurs, there shall be inserted “share capital or loan capital”; and
at the end of subsection (15) (definition of “property” for subsections (9) and (10)) there shall be added the words “and loan capital has the same meaning as in section 78 of the Finance Act 1986.”
Subsections (1), (2) and (5) above shall be deemed to have come into force on 10 March 1988.
The Secretary of State may make regulations providing that any person mentioned in subsection (2) below shall supply to a community charges registration officer for an English or Welsh charging authority such information as fulfils the following conditions—
it is in the possession or control of the person concerned,
the registration officer requests the person concerned to supply it,
it is requested by the registration officer for the purpose of carrying out his functions under Part I, and
it does not fall within any prescribed description of information which need not be supplied.
The persons are—
the community charges registration officer for a Scottish region or islands area,
a Scottish regional council or islands council, and
the assessor or electoral registration officer for any area in Scotland.
The Secretary of State may make regulations providing that any person mentioned in subsection (4) below shall supply to a community charges registration officer for a Scottish region or islands area such information as fulfils the following conditions—
it is in the possession or control of the person concerned,
the registration officer requests the person concerned to supply it,
it is requested by the registration officer for the purpose of carrying out his functions under the Abolition of Domestic Rates Etc. (Scotland) Act 1987, and
it does not fall within any prescribed description of information which need not be supplied.
The persons are—
the community charges registration officer for an English or Welsh charging authority,
an English or Welsh charging authority, and
the electoral registration officer for any area in England and Wales.
Regulations under this section may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
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 above as regards hereditaments situated in the authority’s area.
Consultations must be made as to each chargeable 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.
Each of the following is a relevant authority—
a charging authority;
a precepting authority which falls within section 144(2)(a) to (e) below.
The duty to consult as to a financial year shall be performed—
where the authority is a charging authority, before it makes calculations (otherwise than by way of substitute) in relation to the financial year under section 95 above;
where the authority is a precepting authority, before it issues the first precept to be issued by it for the financial year.
In performing the duty to consult, an authority shall have regard to any guidance issued by the Secretary of State concerning—
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 above as regards hereditaments situated in the authority’s area, and
the timing and manner of consultations under this section.
An authority shall make available to persons or bodies it proposes to consult under this section such information as may be prescribed by regulations made by the Secretary of State and is in its possession or control; and it shall do so in such form and manner, and at such time, as the regulations may prescribe.
Schedule 10 below (which amends the Social Security Act 1986 so as to make provision for benefits in respect of community charges in England and Wales and Scotland) shall have effect.
Schedule 11 below (which contains provisions about the establishment of, and other matters relating to, valuation and community charge tribunals) shall have effect.
Schedule 12 below (which contains amendments) shall have effect.
The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.
The matters are—
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a levy issued under regulations under section 74 above,
a special levy issued under regulations under section 75 above (subject to subsection (4)),
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the specification of a non-domestic rating multiplier under paragraph 2 of Schedule 7 below,
the specification of a non-domestic rating multiplier under paragraph 7 of Schedule 7 below, and
the setting by a special authority of any multiplier under Schedule 7 below, whether originally or by way of substitute.
If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(e) or (f) or (h) to (j) above, it shall quash the levy, special levy, specification or setting (as the case may be).
Subsection (1) does not affect appeals made by virtue of provision made in regulations under section 75(7A)
Each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority.
The functions are—
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setting a non-domestic rating multiplier or small business non-domestic rating multiplier under Schedule 7 below, whether originally or by way of substitute, in a case where the authority is a special authority.
Parts III and V shall be read as applying separately, and be administered separately, in England and Wales.
In particular, for England and Wales respectively—
separate central non-domestic rating lists shall be compiled and maintained ...
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separate principles shall be determined under section 100(4) above.
Parts III and V shall be construed accordingly so that (for instance) references to authorities shall be read as references to those in England or Wales, as the case may be.
Any power conferred by this Act on the Secretary of State or the Treasury may be exercised differently for England and Wales, whether or not it is exercised separately; and this shall not prejudice the generality of sections 143(1) and 143A(2)(b).
Subsection (2) below applies where—
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,
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 Act, and
the information is not personal information.
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.
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 Act.
In deciding whether to exercise his powers, and how to perform his functions, under this Act the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
Each of the following is a relevant authority—
a billing authority;
a precepting authority
a functional body, within the meaning of the Greater London Authority Act 1999.
A proper officer (within the meaning of the Local Government Act 1972) of a relevant authority is a relevant officer.
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 to any person by the authority or officer concerned; 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.
A community charges registration officer shall supply to a billing authority such information as fulfils the following conditions— and the reference in this subsection to a community charges registration officer shall be construed in accordance with section 26 above.
it is in his possession or control;
the authority requests him to supply it; and
it is requested by the authority for the purpose of complying with subsection (2) above;
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The Secretary of State may make regulations in relation to any case where—
he is liable to pay to a receiving authority at any time an amount or amounts under one or more of the first relevant provisions, and
the authority is liable to pay to him at the same time an amount or amounts under one or more of the second relevant provisions.
The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above exceeds the total of the amount or amounts mentioned in subsection (1)(b) above, he may set off the latter in paying the former.
The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(b) above exceeds the total of the amount or amounts mentioned in subsection (1)(a) above, the authority shall set off the latter in paying the former.
The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above is the same as the total of the amount or amounts mentioned in subsection (1)(b) above no payment need be made in respect of the former or the latter.
Without prejudice to sections 143(2) and 143A(3), the regulations may include provision—
treating any liability mentioned in subsection (1) above as discharged accordingly;
requiring prescribed provisions of this Act (such as sections 79(2), 84H(2) and 86B(2) ...) to be read subject to the regulations;
requiring prescribed provisions of this Act (such as paragraph 2 of Schedule 7B or paragraph 2 of Schedule 8) to be read as if references to sums received or payments made were to sums or payments which would have been received or made apart from the regulations.
Each of the following is a receiving authority—
a billing authority, and
a major precepting authority.
The first relevant provisions are sections 83, 84C, 84K, 84N and 86B ... above, regulations under section 99(3) above, regulations made under paragraph 7 of Schedule 7B below, paragraphs 14(2), (9) and (10), 17(7) and (8) and 27(1) of that Schedule, regulations made under paragraph 28 of that Schedule, paragraph 30(6) of that Schedule, regulations made under paragraph 33 of that Schedule, regulations made under paragraph 42 of that Schedule, paragraph 5(10) and (14) of Schedule 8 below, regulations made for the purpose mentioned in paragraph 4(7) of that Schedule, regulations made under paragraph 5(15) or 6(5) of that Schedule and paragraphs 12 and 15 of that Schedule.
The second relevant provisions are sections 83, 84C, 84K and 84N above, regulations under section 99(3) above, paragraph 6 of Schedule 7B below, regulations made under paragraph 7 of that Schedule, paragraphs 14(1), (6) and (7), 17(4) and (5) and 24(1) of that Schedule, regulations made under paragraph 28 of that Schedule, regulations made under paragraph 33 of that Schedule, regulations made under paragraph 42 of that Schedule, paragraph 5 of Schedule 8 below, regulations made under sub-paragraph (15) of that paragraph and paragraphs 12 and 15 of that Schedule.
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No provision of this Act 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 Act; and references here to this Act include references to instruments made under it.
The power to make an order or regulations under this Act may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.
This section applies in respect of powers to make an order or regulations under this Act except where section 143A applies.
An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State the Minister of Agriculture, Fisheries and Food or the Treasury (as the case may be) to be necessary or expedient.
Subject to subsections (3D) to (9E) below, the power to make an order or regulations under this Act shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament ....
The power to make regulations under section . . . 57A above shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by resolution of each House of Parliament.
As regards the power to make regulations under section 75 , 91(3C) or 118 above other than regulations relating to an internal drainage board, subsection (3) above shall have effect without the words from “subject” to the end.
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As regards the power to make an order under . . . section 150 below, subsection (3) above shall have effect without the words from “subject” to the end.
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The power to make an order under paragraph 3 of Schedule 6 below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.
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The powers to make regulations under paragraph A6A A10(4)(b) , 5(13A) or 9B of Schedule 7 are exercisable as mentioned in that Schedule.
Any power to make regulations conferred by section 55 (alteration of non-domestic rating lists) is exercisable by statutory instrument.
Before he makes regulations under section 75 or 118 above other than regulations relating to an internal drainage board, the Secretary of State shall, by means of a notice in a newspaper or newspapers, take such steps as he thinks reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.
A statutory instrument which contains (whether alone or with other provision) regulations made by virtue of section 55(4A)(c) or (4B) (alteration of non-domestic rating lists: financial penalties) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
An order under paragraph 3 of Schedule 6 below shall, if apart from the provisions of this subsection it would be treated for the purposes of the standing orders of either House of Parliament as a hybrid instrument, proceed in that House as if it were not such an instrument.
Any other statutory instrument containing regulations under section 55 is subject to annulment in pursuance of a resolution of either House of Parliament.
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The power to make regulations under section 63A or 66A shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.
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The power to make regulations under section 74 above, so far as they are made in relation to a combined authority by virtue of subsection (8B) or (8C) of that section, shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by a resolution of each House of Parliament.
The power to make regulations under section 74 above, so far as they are made in relation to a combined county authority by virtue of subsection (15B) or (15C) of that section, are to be exercisable by statutory instrument, and no such regulations are to be made unless a draft of them has been laid before and approved by a resolution of each House of Parliament.
The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
The power to make regulations under paragraph 8(1)(d)(ii) or 10(9) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
The power to make regulations under paragraph 3(6) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
The power to make regulations under paragraph 3(4) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
The power to make regulations under paragraph 6(8) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
The power to make an order under paragraph 5 of Schedule 7A below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.
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The power of the Secretary of State to make an order under paragraph 5G of Schedule 9 shall be exercisable by statutory instrument, and no such order shall be made by him unless a draft of it has been laid before and approved by resolution of each House of Parliament.
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Any power to make regulations conferred by Schedule 7B (local retention of non-domestic rates) is exercisable by statutory instrument.
A statutory instrument containing regulations under any of the following provisions of that Schedule (whether alone or with other provision) may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament—
paragraph 9 (regulations about payments by billing authorities to major precepting authorities);
paragraph 11 (regulations about payments by billing authorities to major precepting authorities out of deductions from central share payments);
paragraph 22 (regulations about calculation of levy payments);
paragraph 25 (regulations about calculation of safety net payments);
paragraph 30 (regulations about distribution of remaining balance);
paragraph 39 or 40 (regulations about designated areas or classes of hereditament), if the regulations contain provision within paragraph 41 (payments to relevant authorities).
Any other statutory instrument containing regulations under that Schedule is subject to annulment in pursuance of a resolution of either House of Parliament.
Each of the following is a charging authority—
a district council,
a London borough council,
the Common Council, and
the Council of the Isles of Scilly.
“Billing authority”, “precepting authority”, “major precepting authority” and “ local precepting authority” have the same meaning as in Part I of the Local Government Finance Act 1992; but, in the case of references to a billing authority in Part 2 of Schedule 8, this is subject to paragraph 3A of that Schedule.
a county council,
a metropolitan county police authority,
the Northumbria Police Authority,
a metropolitan county fire and civil defence authority,
the London Fire and Civil Defence Authority,
the Receiver for the Metropolitan Police District,
the sub-treasurer of the Inner Temple,
the under-treasurer of the Middle Temple,
a parish or community council,
the chairman of a parish meeting, and
charter trustees.
A waste disposal authority is an authority established at any time by an order under section 10(1) of the Local Government Act 1985.
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A combined fire and rescue authority is a fire and rescue authority 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.
A billing authority is a special authority if its population on 1 April 1986 was less than 10,000, and its gross rateable value on that date divided by its population on that date was more than £10,000.
An authority’s population on 1 April 1986 is the Registrar General’s estimate of its population on that date as certified by him to the Secretary of State for the purposes of the enactments relating to rate support grant; and an authority’s gross rateable value on that date is the aggregate of the rateable values on that date of the hereditaments in its area.
Chargeable financial years are financial years beginning in 1990 and subsequent years.
Transitional years are financial years beginning in 1990, 1991, 1992 and 1993; and the first transitional year is that beginning in 1990.
A financial year is a period of 12 months beginning with 1 April.
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Unless the context otherwise requires, a levy is a levy under regulations made under section 74 above, and a levying body is a body with power to issue a levy under those regulations.
A special levy is a special levy under regulations made under section 75 above.
The Common Council is the Common Council of the City of London.
The Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.
“Prescribed”, in the context of an order or regulations, means prescribed by the order or regulations.
Unless the context otherwise requires, “information” includes accounts, estimates and returns.
This section and sections 144 and 145 above apply for the purposes of this Act.
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.
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.
Any provision that may be made under this section shall be in addition and without prejudice to any other provision of this Act.
No other provision of this Act shall be construed as prejudicing the generality of the powers conferred by this section.
In this section “Act” includes a private or local Act.
The power to make an order or regulations under this Act may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.
An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State the Minister of Agriculture, Fisheries and Food or the Treasury (as the case may be) to be necessary or expedient.
Subject to subsections (4) to (9AA) below, the power to make an order or regulations under this Act shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.
The power to make regulations under section . . . 58 above shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by resolution of each House of Parliament.
As regards any power of the National Assembly for Wales to make an order or regulations under this Act, subsection (3) above shall have effect without the words from “subject to annulment” to the end.
As regards the power to make regulations under section 75 or 118 above other than regulations relating to an internal drainage board, subsection (3) above shall have effect without the words from “subject” to the end.
As regards the power to make an order under . . . section 150 below, subsection (3) above shall have effect without the words from “subject” to the end.
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The power to make an order under paragraph 3 of Schedule 6 below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.
The power to make an order under paragraph 5 of Schedule 7 below shall be exercisable as there mentioned.
The power to make an order under paragraph 5 of Schedule 7A below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.
The power of the Secretary of State to make an order under paragraph 5G of Schedule 9 shall be exercisable by statutory instrument, and no such order shall be made by him unless a draft of it has been laid before and approved by resolution of each House of Parliament.
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Before he makes regulations under section 75 or 118 above other than regulations relating to an internal drainage board, the Secretary of State shall, by means of a notice in a newspaper or newspapers, take such steps as he thinks reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.
An order under paragraph 3 of Schedule 6 below shall, if apart from the provisions of this subsection it would be treated for the purposes of the standing orders of either House of Parliament as a hybrid instrument, proceed in that House as if it were not such an instrument.
There shall be paid out of money provided by Parliament—
any expenses of the Secretary of State incurred in consequence of this Act, and
any increase attributable to this Act in the sums payable out of money so provided under any other enactment.
Any sums received by the Secretary of State in consequence of this Act shall be paid into the Consolidated Fund.
This section applies in respect of the powers of the Welsh Ministers to make an order or regulations under this Act.
Any power to which this section applies—
is exercisable by statutory instrument, and
may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.
An order or regulations made under powers to which this section applies may include such supplementary, incidental, consequential, transitional or saving provisions as appear to the Welsh Ministers to be necessary or expedient.
Subject to subsections (5) and (6), a statutory instrument containing an order or regulations made by the Welsh Ministers under powers to which this section applies is subject to annulment in pursuance of a resolution of Senedd Cymru.
The Welsh Ministers may not make a statutory instrument containing an order or regulations under the following provisions unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru—
section 54AB(1);
section 55(4A)(c) or (4B);
section 58;
section 63A;
section 63H;
section 63M(1) or (6);
section 66A;
in Schedule 4ZA, paragraphs 3(3), 6(3), 8A(2)(b)(i), 8B(2), 8C, 9A and 10(6A);
in Schedule 4ZB, paragraphs 1(2), 2A(2)(b)(i), 2B(2), 2C, 2E, 3(5A) and 3(9);
paragraph 20A of Schedule 5;
in Schedule 5A, paragraphs 3(4), 4A(2)(b)(i), 4B(2), 4C, 5B and 6(5A);
paragraph 3 of Schedule 6;
Part A2 of Schedule 7;
in Schedule 9, paragraphs 5(1D)(c), 5FB, 6AA(1) and (6).
Subsection (4) does not apply to a statutory instrument containing only regulations under section 75 or 118 other than regulations relating to an internal drainage board.
But before making regulations under section 75 or 118 other than regulations relating to an internal drainage board, the Welsh Ministers must take such steps as they think reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.
The enactments mentioned in Schedule 13 below are repealed to the extent specified in column 3, but subject to any provision at the end of any Part of that Schedule.
The provisions of this Act which extend only to Scotland shall come into force on such day as the Secretary of State may by order appoint; and different days may be so appointed for different provisions or for different purposes.
Part X of this Act, section 150 above, Part II of Schedule 12 below, and Part IV of Schedule 13 below, extend to Scotland only.
Sections 133, 135, 137, 143, 144(1), 145, 146(6) and (7), 147, 148 and 149 above, this section, section 152 below, Schedule 10 below, and Part III of Schedule 12 below, extend to England and Wales and Scotland.
Subject to subsections (1) and (2) above, this Act extends to England and Wales only.
This Act may be cited as the Local Government Finance Act 1988.
A person is an exempt individual on a particular day if at any time on the day— This sub-paragraph applies to the following courts— If a person is temporarily discharged under section 28 of the Prison Act 1952, or temporarily released under rules under section 47(5) of that Act, for the purposes of sub-paragraph (1) above he shall be treated as detained. Sub-paragraph (1) above does not apply where the person is detained under regulations made under paragraph 8 of Schedule 4 below. Sub-paragraph (1) above does not apply where the person is detained under section 76 of the Magistrates’ Courts Act 1980, or section 9 of the Criminal Justice Act 1982, for default in payment of a fine. In sub-paragraph (1) above “order” includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned. The Secretary of State may by order provide that a person is an exempt individual on a particular day if—
A person is an exempt individual on a particular day if at any time on the day he has a relevant association with a visiting force. A visiting force, in relation to any particular time, is any body, contingent or detachment of the forces of a country to which any provision in Part I of the Visiting Forces Act 1952 applies at that time. A person has, at any particular time, a relevant association with a visiting force if he has at that time such an association within the meaning of that Part.
A person is an exempt individual on a particular day if at any time on the day he is a member of a headquarters or a dependant of such a member. A headquarters, in relation to any particular time, is a headquarters or organisation designated at that time by an Order in Council under section 1 of the International Headquarters and Defence Organisations Act 1964. A person is, at any particular time, a member of a headquarters if he is at that time such a member within the meaning of the Schedule to that Act. A person is, at any particular time, a dependant of such a member if he is at that time such a dependant within the meaning of that Schedule.
A person is an exempt individual on a particular day if— The conditions are that— A person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. The Secretary of State may by order amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods). The Secretary of State may by order substitute another definition for the definition of severe mental impairment for the time being effective for the purposes of this paragraph.
A person is an exempt individual on a particular day if the day falls within a week for which—
a person is entitled to child benefit in respect of the individual, or
a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.
A person is an exempt individual on a particular day if—
the day falls within a period in which he is undertaking a full-time course of education, and
on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.
A person is an exempt individual on a particular day if—
he is aged under 20 on the day,
the day falls within a period in which he is undertaking a qualifying course of education, and
the course is not undertaken in consequence of an office or employment held by the person.
A person is an exempt individual on a particular day if at any time on the day— A relevant religious community is a religious community whose principal occupation— A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph by regulations made by the Secretary of State. In construing sub-paragraph (1)(b) above income by way of pension in respect of a former employment is to be ignored.
A person is an exempt individual on a particular day if at any time on the day one or more of the following paragraphs applies to him— “Hospital” means -. The Secretary of State may by order substitute another definition for the definition of hospital for the time being effective for the purposes of this paragraph.
a health service hospital within the meaning of the National Health Service Act 1977; and
a military, air-force or naval unit or establishment in England and Wales at or in which medical or surgical treatment is provided for persons subject–
by virtue of section 205 of the Army Act 1955, to military law;
by virtue of section 205 of the Air Force Act 1955, to air-force law; or
by virtue of section 111 of the Naval Discipline Act 1957, to that Act.
A person is an exempt individual on a particular day if at any time on the day one or each of the following paragraphs applies to him— A residential care home is— A nursing home is anything which is a nursing home within the meaning of the Registered Homes Act 1984 or would be but for section 21(3)(a) of that Act. A hostel is anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph. A mental nursing home is anything which is a mental nursing home within the meaning of the Registered Homes Act 1984. The Secretary of State may by order substitute another definition for any definition of a residential care home, nursing home or mental nursing home for the time being effective for the purposes of this paragraph.
A person is an exempt individual on a particular day if— Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—
A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building which on the day concerned is designated under this paragraph. The Secretary of State may designate a building under this paragraph if at the time of designation the first and second conditions are fulfilled. The first condition is that— The second condition is that in the Secretary of State’s opinion the building is used wholly or mainly as the sole or main residence of individuals, and in his opinion most or all of them— The Secretary of State shall revoke a designation under this paragraph if the first or second condition ceases to be fulfilled. A designation under this paragraph shall take effect at the beginning of the day following that on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked. The Crown has an interest in a building if the interest belongs to Her Majesty in right of the Crown or of the Duchy of Lancaster, or belongs to the Duchy of Cornwall or a government department, or is held for the purposes of a government department.
A person is an exempt individual on a particular day if—
at any time on the day he has his sole or main residence in a designated dwelling in respect of which a person is shown in the register as subject on the day to a collective community charge of a charging authority, and
the day does not fall within a period in which he is undertaking a full-time course of education.
A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building falling within a description prescribed under section 5(3)(d) above.
A person is an exempt individual on a particular day if— A residential boat is a boat which is designed or adapted for human habitation.
The Secretary of State may make regulations containing such provision as he sees fit in relation to—
the collection of amounts persons are liable to pay in respect of community charges;
the collection of amounts individuals are liable to pay by way of contribution to amounts other persons are liable to pay in respect of collective community charges;
other aspects of administration as regards community charges and contributions.
In sub-paragraph (2) below— Regulations under this Schedule may include provision— The regulations may include provision that where— while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first. The regulations may include rules for ascertaining whether an entry is subject to an appeal or arbitration, whether an appeal or arbitration is outstanding, and which of a number of entries was made first; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.
Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of community charges. The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State sees fit. The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.
In this paragraph— Regulations under this Schedule may include provision—
Regulations under this Schedule may include provision empowering an authority, subject to such conditions as may be prescribed, to accept, in such cases as the authority may determine and in satisfaction of a person’s sole liability to pay an amount (the chargeable amount) in respect of the authority’s community charge as is has effect for a chargeable financial year or any shorter period, an amount which— The regulations may include provision empowering or requiring the authority to make such adjustments (whether by way of an additional sum due to the authority or by way of repayment or credit by the authority or otherwise) as may be prescribed where the chargeable amount is subsequently estimated to be or proves to be greater or less than the amount originally (or last) estimated. The regulations may include, as regards a case where persons are jointly and severally liable to pay the chargeable amount, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit. The regulations may include provision that, in a case where an authority have made provision by virtue of any of sub-paragraphs (1) to (3) above, any provision which is included in regulations under this Schedule by virtue of paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.
Regulations under this Schedule may include provision that where— the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account. The regulations may include provision that— The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.
Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions— The persons are— The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
Regulations under this Schedule may include provision that any person falling within sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions— A person falls within this sub-paragraph if he is a person the officer making the request reasonably believes is, has been, or is about to become, subject to a community charge of the authority for which the officer is the registration officer. The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
Regulations under this Schedule may include provision that as regards any relevant property one or more individuals (to be called responsible individuals) may be designated by a registration officer for a charging authority, or otherwise identified, in accordance with prescribed rules. The regulations may include provision that a responsible individual shall supply to a registration officer for a charging authority such information as fulfils the following conditions— The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made. The regulations may include provision allowing or requiring a registration officer for a charging authority to revoke a designation of an individual as a responsible individual. References to relevant property are to a building, a part of a building, a caravan or a houseboat.
Regulations under this Schedule may include provision that a certification officer shall supply to a registration officer for a charging authority such information as falls within sub-paragraph (2) or (2A) below and fulfils the following conditions— The information falling within this sub-paragraph is— The information falling within this sub-paragraph is information whether, on any day specified in the request, any person so specified is undertaking a qualifying course of education. The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made. A certification officer is an individual who is a certification officer by virtue of regulations under section 30 above. The educational establishment of a certification officer is the educational establishment as regards which he is the certification officer.
Regulations under this Schedule may include provision that a person who has reason to believe he is or has been subject at any time on or after 1 December 1989 to a community charge of a charging authority shall inform the registration officer accordingly. The regulations may include provision that where a person is shown in a charging authority’s register as subject to a community charge of the authority, and he has reason to believe that the item concerned contains an error or is not complete or up-to-date, he shall inform the registration officer accordingly. The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the person having reason to believe as mentioned in sub-paragraph (1) or (2) above.
Regulations under this Schedule may include provision that— The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied. In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.
Regulations under this Schedule may include provision that— Regulations under sub-paragraph (1)(a) above may prescribe the person who has become or ceased to be subject to the charge concerned or any other person.
Regulations under this Schedule may include provision that (so far as he does not have power to do so apart from the regulations) a registration officer for a charging authority may supply relevant information to a registration officer for another charging authority, even if he is not requested to supply the information. Information is relevant information if—
Regulations under this Schedule may include provision that no duty of confidentiality shall prevent the Secretary of State from disclosing relevant information to a registration officer for a charging authority. Information is relevant information if—
Regulations under this Schedule may include provision that, in carrying out its functions under this Part, a charging authority may use information which—
is obtained under any other enactment, and
does not fall within any prescribed description of information which cannot be used.
Regulations under this Schedule may include provision that a registration officer for a charging authority— Information is relevant information if— 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 to any person by the registration officer; 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.
Regulations under this Schedule may include provision that a person shown in a charging authority’s register as subject at any time to a community charge of the authority may, at a reasonable place and reasonable time stated by the registration officer, inspect the item contained in the register in relation to the charge. The regulations may include provision that if such a person requests the registration officer to supply a copy of such an item the officer shall supply a copy to the person. The regulations may include provision that if the authority requires a reasonable charge in respect of the supply of such a copy the duty to supply it shall not arise unless the person pays the charge. To cater for any case where a register is not kept in a documentary form, the regulations may include provision equivalent to that included under sub-paragraphs (1) to (3) above subject to any modifications the Secretary of State sees fit.
Regulations under this Schedule may include provision that a registration officer is to compile and then maintain— The regulations may include provision that any person may, at a reasonable place and reasonable time stated by the registration officer, inspect the extract and list maintained as mentioned in sub-paragraph (1) above. The regulations may include provision that the registration officer may not supply a copy of the extract and list to any person. To cater for any case where the extract and list are not maintained in a documentary form, the regulations may include provision equivalent to that included under sub-paragraph (2) above subject to any modifications the Secretary of State sees fit.
Regulations under this Schedule may include provision that an authority which, or officer who, has received a copy of records under any provision included under paragraph 2(2)(i) above must allow the copy to be inspected by an individual liable to pay an amount to the chargeable person concerned by way of contribution to the amount he is liable to pay in respect of the charge concerned.
A payment on account of a contribution an individual is liable to pay under section 9 above shall not be treated as rent or other consideration for accommodation, notwithstanding anything included in regulations under paragraph 4 above.
Any reference in this Schedule to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.
Where regulations dealing with co-owners are made under section 19 above, regulations under this Schedule may—
include provision in relation to co-ownerships which is equivalent to that included under paragraphs 2 to 5A above in relation to other cases, with such modifications as the Secretary of State thinks fit, and
modify, as the Secretary of State thinks fit, the application of regulations included under paragraphs 6 to 18 above as they have effect in relation to co-ownerships.
Where a person (other than an authority) is requested to supply information under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority making the request may impose a penalty of £50 on him if— Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if— Where a person is requested by an authority to allow it to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision. Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the authority again to allow it to inspect the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision. Where a person is requested by an authority to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision. Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the authority again to send a copy of the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision. Where a person, in purported compliance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, knowingly submits a return which is inaccurate in a material particular, the authority concerned may impose on him a penalty of £50. Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request. An authority may quash a penalty imposed by it.
Where a person— the registration officer for the authority concerned may impose a penalty of £50 on him. Where a penalty has been imposed on a person under sub-paragraph (1) above and as regards the same community charge— the registration officer for the authority concerned may impose a further penalty of £200 on him. Where a person is requested by a registration officer to allow him to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision. Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the officer again to allow him to inspect the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision. Where a person is requested by a registration officer to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision. Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the officer again to send a copy of the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision. Where a person fails without reasonable excuse_ the registration officer for the authority concerned may impose a penalty of £50 on him in respect of any (or each) such failure. Where a person is requested to supply information under any provision included in regulations under paragraph 7, 8 or 9 of Schedule 2 above, the officer making the request may impose a penalty of £50 on him if— Where a penalty has been imposed on a person under sub-paragraph (8) above and he is requested by the officer again to supply the same information under the same provision, the officer may impose a further penalty of £200 on him if— Where a person is requested to supply information under any provision included in regulations under paragraph 7 or 8 of Schedule 2 above, and another person in responding to the request knowingly supplies information which is inaccurate in a material particular, the officer making the request may impose a penalty of £50 on the person supplying the information. Where a person fails without reasonable excuse to inform a registration officer in accordance with any provision included in regulations under paragraph 10 of Schedule 2 above the officer may impose a penalty of £50 on him. Sub-paragraphs (4), (6) and (9) above apply each time the officer repeats a request. An officer may quash a penalty imposed by him.
Where a person is convicted of an offence, the conduct by reason of which he is convicted shall not also allow a penalty to be imposed under paragraph 1 or 2 above.
If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or (as the case may be) the last occasion when the power conferred by this paragraph was exercised, they may by order substitute for any sum for the time being specified in paragraphs 1 and 2 above such other sum as appears to them to be justified by the change. An order under this paragraph shall not apply in relation to anything done, or any failure which began, before the date on which the order comes into force.
References in paragraphs 1 and 2 above—
to any provision included in regulations under paragraph 2, 3 or 4(2)(e) of Schedule 2 above include references to any equivalent provision included in regulations under paragraph 21(a) of that Schedule.
to any provision included in regulations under any other paragraph of Schedule 2 above include references to any such provision as modified in its application by regulations under paragraph 21(b) of the Schedule.
A penalty under paragraph 1 above shall be paid to the authority imposing it. A penalty under paragraph 2 above shall be paid to the authority for which the registration officer imposing it is the registration officer.
The Secretary of State may make regulations containing provision as to the collection of amounts payable as penalties under paragraph 1 or 2 above. The regulations may include provision for the collection of such amounts (including provision about instalments and notices) which is equivalent to that made in regulations under Schedule 2 above for the collection of amounts persons are liable to pay in respect of community charges subject to any modifications the Secretary of State sees fit. The regulations may include provision that, where the imposition of a penalty is subject to an appeal or arbitration, no amount shall be payable in respect of the penalty while the appeal or arbitration is outstanding. The regulations may include rules for ascertaining whether an imposition is subject to an appeal or arbitration, and whether an appeal or arbitration is outstanding; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution. The regulations may include provision dealing with any case where a penalty is quashed, and may in particular provide for the repayment of an amount or the allowance of an amount by way of deduction against a sum due. Provision as to penalties incurred under paragraph 2 (8) to (11) above before 1 April 1990 may be included in regulations under this paragraph notwithstanding that no liability to pay amounts in respect of community charges arises before that date.
The Secretary of State may make regulations in relation to the recovery of— References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(a) above.
Regulations under this Schedule may provide that— The regulations may include provision that the order shall be made in respect of an amount equal to the aggregate of— The regulations may include provision that, where the sum payable is paid after the order has been applied for but before it is made, the magistrates’ court shall nonetheless make the order in respect of a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in applying for it. The regulations may include—
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) he shall, during such time as the amount in respect of which the order was made remains wholly or partly unpaid, be under a duty to supply relevant information to the charging authority concerned. Relevant information is such information as fulfils the following conditions— The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual— The regulations may include— The regulations may include provision that while an attachment of earnings order is in force— The regulations may include provision with respect to the priority to be accorded as between— The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the making or the terms of an attachment of earnings order, or there is a dispute whether payments constitute earnings or as to any other prescribed matter relating to the order. The regulations may include—
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is entitled to income support within the meaning of the Social Security Act 1986— The regulations may include— This paragraph applies to a jobseeker’s allowance as it applies to income support. This paragraph applies to state pension credit as it applies to income support.
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) the authority concerned may levy the appropriate amount by distress and sale of the debtor’s goods. The appropriate amount is the aggregate of— The regulations may include provision that— The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the levy of, or an attempt to levy, a distress. The regulations may include—
Regulations under this Schedule may provide that— The relevant amount is the aggregate of— The regulations may include—
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the Insolvency Act 1986 (grounds of creditor’s petition). The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) of the Insolvency Act 1986 (winding up of companies by the court) or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies). The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.
Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor), the charge concerned is a collective community charge, and prescribed conditions are fulfilled— The due amount is the aggregate of— The regulations may include provision—
As regards a case where a magistrates’ court has made a liability order, regulations under this Schedule may include provision that—
attachment of earnings may be resorted to more than once;
deductions from income support may be resorted to more than once;
distress may be resorted to more than once;
attachment of earnings, deductions from income support and distress (or any two of them) may be resorted to in any order or alternately (or both);
steps by way of attachment, deduction, distress, commitment, bankruptcy, winding up or charging may not be taken while steps by way of another of those methods are being taken;
where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) the person concerned no steps, or no further steps, by way of attachment, deduction, distress, bankruptcy or charging may be taken.
Regulations under this Schedule may include—
provision for determining what justices and magistrates’ courts are to have jurisdiction in cases provided for by the regulations;
provision as to the composition of magistrates’ courts in cases provided for by the regulations.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(b) above.
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit. In particular, the regulations may provide that where a sum is payable by a chargeable person and a spouse or manager (as the case may be)— As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse, the regulations may include provision that a warrant of commitment may not be applied for against the spouse unless distress has been made against the chargeable person and it appears to the authority concerned that no (or insufficient) goods of that person can be found. As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse or manager, the regulations may include provision that— In this paragraph “chargeable person”, “spouse” and “manager” shall be construed in accordance with sections 16 and 17 above.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(c) above.
Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above.
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the Secretary of State thinks fit.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(d) above.
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(e) or (f) above.
Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.
This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(g) above.
Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit. Provision as to penalties incurred under paragraph 2(8) to (11) of Schedule 3 above before 1 April 1990 may be included in regulations under this Schedule notwithstanding that no liability to pay amounts in respect of community charges arises before that date.
Regulations under this Schedule may provide that any matter which could be the subject of an appeal under section 23 above may not be raised in proceedings under the regulations.
Regulations under this Schedule may provide that where a charging authority has received in proceedings under the regulations an amount by way of costs it shall pay an amount (determined in accordance with prescribed rules) to a prescribed person for the benefit of such court as is identified in accordance with prescribed rules.
Regulations under this Schedule may provide that in a case where— that person shall accept the amount, no further steps shall be taken as regards its recovery, and any person committed to prison in pursuance of the proceedings shall be released. The outstanding amount is an amount equal to the sum concerned or to so much of it as remains outstanding (as the case may be). In a case where costs and charges are relevant the outstanding amount shall be treated as augmented by a sum (of an amount determined in accordance with prescribed rules) in respect of costs and charges incurred in the proceedings up to the time of payment or tender.
Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 4 above to supply information and— Regulations under this Schedule may provide that— Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 5(2)(g) or (h) or (3)(a) or (b) above to notify another person and— Regulations under this Schedule may provide that a person guilty of an offence under any provision included under sub-paragraphs (1) to (3) above shall be liable on summary conviction to a fine not exceeding— References in this paragraph to any provision included under paragraph 4 or 5 above include references to any equivalent provision included under paragraph 15, 19 , 21B or 23 above.
Regulations under this Schedule may apply any provision contained in or made under a relevant enactment, or may apply any such provision subject to prescribed modifications, or may contain provision equivalent to any such provision (whether or not subject to prescribed modifications). Relevant enactments are Part VI of the General Rate Act 1967, the Attachment of Earnings Act 1971, Part III of the Social Security Act 1975, the Charging Orders Act 1979, and any enactment applied by any of those enactments.
Section 51.
A hereditament is exempt to the extent that it consists of any of the following—
agricultural land;
agricultural buildings.
Agricultural land is— But agricultural land does not include—
A building is an agricultural building if it is not a dwelling and—
it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, ...
it is or forms part of a market garden and is used solely in connection with agricultural operations at the market garden , or
it is or forms part of a nursery ground and is used solely in connection with agricultural operations at the nursery ground.
A building is an agricultural building if it is used solely in connection with agricultural operations carried on on agricultural land and sub-paragraph (2) or (3) below applies. This sub-paragraph applies if the building is occupied by the occupiers of all the land concerned. This sub-paragraph applies if the building is occupied by individuals each of whom is appointed by the occupiers of the land concerned to manage the use of the building and is— This paragraph does not apply unless the number of occupiers of the land concerned is less than 25.
A building is an agricultural building if— Sub-paragraph (1)(a) above does not apply unless— Sub-paragraph (1)(b) above does not apply unless— A building (the building in question) is not an agricultural building by virtue of this paragraph unless it is surrounded by or contiguous to an area of agricultural land which amounts to not less than 2 hectares. In deciding for the purposes of sub-paragraph (4) above whether an area is agricultural land and what is its size, the following shall be disregarded—
A building is an agricultural building if it is not a dwelling, is occupied by a person keeping bees, and is used solely in connection with the keeping of those bees. Sub-paragraphs (4) and (5) of paragraph 5 above apply for the purposes of this paragraph as for those of that.
A building is an agricultural building if it is not a dwelling and— A building is also an agricultural building if it is not a dwelling and— This sub-paragraph applies if— This sub-paragraph applies if the building in question, and the building or buildings mentioned in sub-paragraph (2)(a) above, are occupied by the same persons. This sub-paragraph applies if the building in question is occupied by individuals each of whom is appointed by the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above to manage the use of the building in question and is— Sub-paragraph (1) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (2) above, is its sole use. Sub-paragraph (2) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (1) above, is its sole use. Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25. In this paragraph “control” shall be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010.
In paragraphs 1 and 3 to 7 above “agricultural land” shall be construed in accordance with paragraph 2 above. In paragraphs 1 and 5(5)(b) above “agricultural building” shall be construed in accordance with paragraphs 3 to 7 above. In determining for the purposes of paragraphs 3 to 7 above whether a building used in any way is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the building is used. In paragraphs 2 to 7 above and sub-paragraph (2) above “building” includes a separate part of a building. In paragraphs 5 and 7 above “livestock” includes any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land.
A hereditament is exempt to the extent that it consists of any of the following— In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used. “Building” includes a separate part of a building. “Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption. But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which— “Shellfish” includes crustaceans and molluscs of any description.
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A hereditament is exempt to the extent that it consists of any of the following— A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and— In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.
A hereditament is exempt to the extent that it belongs to or is occupied by the Trinity House and consists of any of the following— No other hereditament (or part of a hereditament) belonging to or occupied by the Trinity House is exempt, notwithstanding anything in section 221(1) of the Merchant Shipping Act 1995.
A hereditament is exempt to the extent that it consists of any of the following— “Sewer” has the meaning given by section 343 of the Public Health Act 1936. “Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory. The appropriate national authority may by order repeal sub-paragraphs (1) to (3) above.
A hereditament is exempt to the extent that it consists of any of the following— “Drainage authority” means the Environment Agency, the Natural Resources Body for Wales or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A hereditament is exempt to the extent that it consists of a park which— The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the Open Spaces Act 1906, and a playing field provided under the Physical Training and Recreation Act 1937. Each of the following is a relevant authority— In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.
A hereditament is exempt to the extent that it consists of property used wholly for any of the following purposes— For the purposes of this paragraph in its application to hereditaments in England, a person is disabled if he has a disability within the meaning given by section 6 of the Equality Act 2010. For the purposes of this paragraph in its application to hereditaments in Wales, a person is disabled if he is disabled within the meaning of section 3 of the Social Services and Well-being (Wales) Act 2014. “Illness” has the meaning given by section 275 of the National Health Service Act 2006. “Welfare services for disabled persons” means services or facilities (by whomsoever provided)—
A hereditament is exempt to the extent that it consists of property which—
is intended to be occupied or used solely for the purpose of affording protection in the event of hostile attack from the air, and
is not occupied or used for any other purpose.
A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—
which rests on or in the bed of the sea or any river or other waters when in use, and
which is designed to be raised from that bed from time to time.
A hereditament is exempt to the extent that it is situated in an enterprise zone. An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the Local Government, Planning and Land Act 1980.
A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse. For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned. For the purposes of sub-paragraph (2) above— The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—
The Secretary of State may in relation to England make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed. But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions. The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description. The second condition is that the exemption or privilege— Regulations under sub-paragraph (1) above in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.
A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that— But office buildings are not exempt under sub-paragraph (1)(b) above.
This paragraph applies for the purposes of this Schedule. “Exempt” means exempt from local non-domestic rating. Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way. Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way. A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.
A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department. In this paragraph—
The Welsh Ministers may by regulations, for the purpose in sub-paragraph (2)— The purpose is to confer, vary or withdraw an exemption from the chargeable amount for a chargeable day.
Section 56.
This Schedule has effect to determine the rateable value of non-domestic hereditaments . . . for the purposes of this Part.
The rateable value of a non-domestic hereditament none of which consists of domestic property and none of which is exempt from local non domestic rating shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to let from year to year on these three assumptions—. The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property. The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property. Where (apart from this sub-paragraph) the rateable value would include a fraction of a pound— Where the rateable value is determined for the purposes of compiling a list the day by reference to which the determination is to be made is— Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is— Where the rateable value is determined for the purposes of compiling a list by reference to a day specified under sub-paragraph (3)(b) above, the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day on which the list must be compiled (but this is subject to paragraph 2ZA). Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the material day (but this is subject to paragraph 2ZA). For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the appropriate national authority. The matters are— The appropriate national authority may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed class, prescribed assumptions (as to the hereditament or otherwise) are to be made. For the purposes of this paragraph the state of repair of a hereditament at any time relevant for the purposes of a list shall be assumed to be the state of repair in which, under sub-paragraph (1) above, it is assumed to be immediately before the assumed tenancy begins. The appropriate national authority may make regulations providing that in arriving at an amount under sub-paragraph (1) , (1A) or (1B) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act. If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day. For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit. Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors— In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.
The Secretary of State may by order provide that in the case of a non-domestic hereditament of such class as may be prescribed— The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above— For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit. Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—
Sub-paragraph (2) applies for the purposes of— In making a determination or a further determination as to the rateable value of a hereditament situated in England for the purposes for which this paragraph applies, no account is to be taken of any change to a matter within paragraph 2(7)(aa), (da) or (e) that— The relevant factors are— Sub-paragraph (2) does not apply to the making of a determination to the extent that it concerns whether a hereditament or some part of a hereditament— In this paragraph—
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This paragraph applies to any hereditament the whole or any part of which consists in buildings which are— The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts— In this paragraph—
This paragraph applies where— In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below. The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined. The matters are— For the purposes of this paragraph—
This paragraph applies where— For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist. In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.
Section 56.
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This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year—
the non-domestic rating multiplier, ...
the small business non-domestic rating multiplier , and
together with regulations under this Part, other non-domestic rating multipliers.
In this Part—
Chapter 2 makes provision about the calculation of the non-domestic rating multiplier;
Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier;
Chapter 3A makes provision about the making of regulations which provide for the calculation of other non-domestic rating multipliers;
Chapter 4 makes provision about the making, and the giving of notice, of such calculations;
Chapter 5 makes provision about the interpretation of terms used in this Part;
Chapter 6 makes provision about regulations under this Part.
The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— The default amount is to be calculated in accordance with the formula— The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.
The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— The default amount is to be calculated in accordance with the formula— The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.
The Treasury may by regulations make provision for the calculation of multipliers applicable in relation to England that produce multipliers for a given financial year that are— Regulations under sub-paragraph (1)(b)—
The Secretary of State must— A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of— Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure.
A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year.
In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only.
This paragraph applies for the purposes of this Part of this Schedule. “A” is the non-domestic rating multiplier for the financial year preceding the year concerned. “B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned. “C” is— “D” is— “E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where— “F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where— “Revaluation year” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).
References in paragraph A10 to the consumer prices index are to— For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated. Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines. The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.
Regulations under this Part of this Schedule are to be made by statutory instrument. A statutory instrument containing (whether alone or with other provision) regulations under paragraph A6A(1)(a) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons. A statutory instrument to which sub-paragraph (2) or paragraph 9B(3) does not apply containing regulations under paragraph A6A or A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.
A special authority’s non-domestic rating multiplier for a chargeable financial year shall be such as is set for the year by the authority in accordance with this Part of this Schedule. The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only. The multiplier must be not greater than the required maximum for the year. The required maximum for the year shall be calculated in accordance with the formula— where— A is the non-domestic rating multiplier for the year ... determined in accordance with Part A1 of this Schedule, B is a percentage prescribed for the year by order made by the Secretary of State, C is the amount calculated (or last calculated) for the year by the authority under section 31A(4) of the Local Government Finance Act 1992, D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year, E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, and F is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year. An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.
Where a special authority has set multipliers for a financial year (whether originally or by way of substitute) it may set multipliers in substitution if, and only if, they have been quashed. Any multiplier set in substitution must be set in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above. Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier. But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier—
A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula— In sub-paragraph (1) above— The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
Where a special authority has set a multiplier in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above (whether originally or by way of substitute) it shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the multiplier in at least one newspaper circulating in its area. Failure to comply with sub-paragraph (1) above does not make a multiplier invalid.
The Treasury may by regulations make provision in accordance with which a special authority is to set multipliers for a given financial year— Regulations under this paragraph are to be made by statutory instrument. A statutory instrument containing (whether alone or with other provision) regulations under sub-paragraph (1)(a)(i) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons. A statutory instrument to which paragraph A12(2) or sub-paragraph (3) of this paragraph does not apply containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
This Part of this Schedule has effect to determine, in relation to Wales, the non-domestic rating multiplier for each chargeable financial year.
The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula— In sub-paragraph (1)— The Welsh Ministers must make estimates under sub-paragraph (2)(d) and (e) on the basis of information available to them on such date as they determine. But this paragraph does not apply for the purposes of—
The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— The default amount is to be calculated in accordance with the formula— In sub-paragraph (2), “A”, “B” and “C” have the meanings given in paragraph A14. The Welsh Ministers may make an adjustment to the default amount to reflect the extent to which their last estimate of the total mentioned in paragraph A14(2)(d) or (e) appears to them to differ from the actual total. But this paragraph does not apply for the purposes of—
The Welsh Ministers may by regulations provide that the non-domestic rating multiplier for a chargeable financial year in respect of— is to be calculated in accordance with the formula— In sub-paragraph (1)— Regulations under this paragraph may prescribe different values for N in relation to— But regulations under this paragraph may only specify descriptions of hereditaments on local non-domestic rating lists by reference to one or more of— Regulations under sub-paragraph (1)(b) may specify an amount of a rateable value by reference to a range of amounts.
Where paragraph 3 of Schedule 4ZA (improvement relief) applies in respect of a hereditament, regulations under paragraph A16 apply in respect of that hereditament as though the amount of the rateable value shown for the day in respect of the hereditament under section 42(4) is the amount of that rateable value minus G. Where paragraph 3 of Schedule 5A (improvement relief) applies, regulations under paragraph A16 apply in respect of the amount of the rateable value shown for the day against the name of the ratepayer under section 53(3) as though the amount shown for that day is the amount of that rateable value minus G. In sub-paragraphs (1) and (2), “G” is the amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers under paragraph 10(7) of Schedule 4ZA or paragraph 6(6) of Schedule 5A (as the case may be). If— that hereditament is to be treated as though only the description in respect of which the value of N is lowest applies.
The Welsh Ministers may by regulations amend, repeal or disapply paragraph A14 or A15 so as to—
substitute for references to the consumer prices index references to another index, or
provide that—
B is a figure specified or described in (or calculated in a manner specified in) the regulations;
C is a figure so specified or described (or so calculated).
The Welsh Ministers must, in advance of each chargeable financial year— In calculating a multiplier, a part of a whole (if any) is to be calculated to three decimal places only. The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made. Where the financial year is one for which the Welsh Ministers have calculated a figure for C under paragraph A14(2)(c)(ii), the notice must contain the figure they have calculated. Where the financial year is a revaluation year, the notice must specify the date determined under paragraph A14(3) for the purpose of making estimates under paragraph A14(2)(d) and (e). A calculation made by the Welsh Ministers under this paragraph is invalid if made at a time when regulations under paragraph A18 which are effective in relation to the year have not come into force.
In this Part— In this Part “revaluation year means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41ZA(3) and 52ZA(3)).
Section 60.
In accordance with this Schedule the Welsh Ministers shall keep for each chargeable financial year an account (to be called a non-domestic rating account). The Welsh Ministers— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Auditor General for Wales shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) and shall lay copies of the account and of his report before the National Assembly for Wales.
For each chargeable financial year the following shall be credited (as items of account) to the account kept for the year— For each chargeable financial year the following shall be debited (as items of account) to the account kept for the year—
As soon as is reasonably practicable after the end of each chargeable financial year the Welsh Ministers shall calculate the following— If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be— If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be—
The Welsh Ministers may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each billing authority (to be called its non-domestic rating contribution for the year). The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Welsh Ministers may incorporate in the rules provision for deductions (of such extent as they think fit) as regards— and sub-paragraph (2) above shall have effect subject to this. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year. Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.
This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year and has effect subject to any provision made by virtue of paragraph 6(2A) below. By such time before the year begins as the Welsh Ministers may direct, a billing authority shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the Welsh Ministers. If the authority fails to comply with sub-paragraph (2) above or if the Welsh Ministers believe the amount notified is not likely to have been calculated in accordance with the regulations they may make their own calculation of the amount; and where they make such a calculation they shall inform the authority why they have done so and shall inform it of the amount calculated. The authority shall be liable to pay to the Welsh Ministers an amount (the provisional amount) equal to— The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Welsh Ministers may direct. After the year ends the authority shall— The ... Auditor General for Wales... shall send a copy of the certification of the calculation and the amount or amounts to the Welsh Ministers. If the authority fails to comply with sub-paragraph (6) above by such time as the Welsh Ministers direct, they may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph they shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended. If, at any time after the year ends, the Welsh Ministers receive notification from an authority under sub-paragraph (6)(b) above above they shall— If the amount notified under sub-paragraph (6)(b) above above exceeds the provisional amount the authority shall pay an amount equal to the difference to the Welsh Ministers at such time as they may direct. If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the Welsh Ministers shall— Sub-paragraph (12) below applies where— Where this sub-paragraph applies the Welsh Ministers shall— If at the time the Welsh Ministers make the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above— Where this sub-paragraph applies— Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the Welsh Ministers make the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—
Any calculation under paragraph 5 above of the amount of an authority’s non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above. Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the Welsh Ministers may make regulations— Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year. For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question. The power to give a direction under paragraph 5 above— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Welsh Ministers may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be. Regulations under sub-paragraph (5) above may include— Regulations made for the purpose mentioned in paragraph 4(7) above may include provision— For the purposes of paragraph 5(7) above the relevant provisions are—
Any reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.
Where an amount has become payable under any provision of or made under this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
For the purposes of this Part of this Schedule a receiving authority is— Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section ... 84G above. In this Part of this Schedule “the Assembly” means the National Assembly for Wales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Before a financial year begins the Welsh Ministers shall estimate— In making any estimate under sub-paragraph (1) above the Welsh Ministers may make such assumptions as they see fit. If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Welsh Ministers shall calculate the amount equal to the difference. In the local government finance report for the year the Welsh Ministers shall specify the amount arrived at under this paragraph (the distributable amount for the year) , subject to paragraph 9A below.
A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the Welsh Ministers propose to distribute among receiving authorities the distributable amount for the year. Before making the report the Welsh Ministers shall notify to such representatives of local government as appear to them to be appropriate the general nature of the basis of distribution.
This paragraph applies where— If the report is approved by resolution of the Assembly, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below. As soon as is reasonably practicable after the report has been so approved, the Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved. Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the Welsh Ministers may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified. The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the Assembly of any amending report made under paragraph 13 below in relation to the local government finance report. If the Welsh Ministers decide that they will leave out of account information received by them after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and they may decide different dates for different kinds of information. Sub-paragraph (6) above applies only if the Welsh Ministers inform each receiving authority in writing of their decision and of the date (or the dates and kinds of information) concerned; but they may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above). As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the Welsh Ministers shall inform each receiving authority of the sum they calculate falls to be paid to it as its share of the distributable amount for the year.
Where a calculation is made under paragraph 11(3) or 11B(3) above the Welsh Ministers shall pay to each receiving authority any sum calculated as falling to be paid to it. The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the Welsh Ministers determine ... . Where a calculation is made under paragraph 11(4) or 11B(5) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) or 11B(3) above, the Welsh Ministers shall pay to the authority a sum equal to the difference. The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine... ; but any such time must fall after the end of the financial year concerned. Where a calculation is made under paragraph 11(4) or 11B(5) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) or 11B(3) above, a sum equal to the difference shall be paid by the authority to the Welsh Ministers. The sum shall be paid on such day after the end of the financial year concerned as the Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
Where the Welsh Ministers propose to make two local government finance reports for a particular financial year and as respects that year decide as mentioned in paragraph 9A(1)(b)(ii) above, the Welsh Ministers shall in each of those reports— Before making such a report as is mentioned in sub-paragraph (1) above, the Welsh Ministers shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to the Welsh Ministers to be appropriate.
Subject to sub-paragraph (6) below, after a local government finance report has been made the Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph. An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report. Before making the report the Welsh Ministers shall notify to such representatives of local government as appear to them to be appropriate the general nature of the amendments which they propose to make. The report shall be laid before the Assembly. As soon as is reasonably practicable after the report is laid before the Assembly, the Welsh Ministers shall send a copy of it to each receiving authority. Where an amending report under this paragraph has been approved by resolution of the Assembly, the Welsh Ministers may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
This paragraph applies where— The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below. As soon as is reasonably practicable after the report is approved by the Assembly, the Welsh Ministers shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above. The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report. The Welsh Ministers may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates. The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly approves by resolution an amending report made by the Welsh Ministers under paragraph 13 below. As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.
As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the Assembly, the Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report. Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the Welsh Ministers may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution. A calculation may not be made under sub-paragraph (2) above after whichever is the later of— Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.
The Welsh Ministers may set a deadline for the receipt of information to be taken into account by them when making a calculation under paragraph 11B(3) or (5) above. Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information. A deadline under sub-paragraph (1) above shall only have effect if the Welsh Ministers inform each receiving authority concerned of the deadline and of the information to which it relates. Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above. When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.
This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) or 14A(2) or (4) above in relation to an amending report. Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Welsh Ministers shall pay to the authority a sum equal to the difference. The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Welsh Ministers determine...; but any such time must fall after the end of the financial year in which the amending report was made. Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Welsh Ministers. The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction. In this paragraph “the relevant previous calculation” means—
Where the Welsh Ministers make two local government finance reports for a particular financial year— If the Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(i) above— If the Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(ii) above—
Sums required for the making of payments by the Welsh Ministers under this Part of this Schedule are to be charged on the Welsh Consolidated Fund.
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
This paragraph applies where— As soon as is reasonably practicable after the amending report is approved by resolution of the Assembly, the Welsh Ministers shall calculate in relation to each of the authorities to which the original report relates what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above in the original report. The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution. The Welsh Ministers may carry out the sub-paragraph (2) calculation again at any time before— The power under sub-paragraph (4) above may only be exercised once. Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.
Section 62.
The appropriate national authority may make regulations containing such provision as it sees fit in relation to the collection and the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.
In this paragraph— Regulations under this Schedule may include provision— Regulations under this Schedule may include provision that where— an additional amount by way of interest shall be paid or credited. Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.
This paragraph applies to any sum which has become payable to a billing authority under any provision included under paragraph 2 above and has not been paid. Regulations under this Schedule may include, as regards the recovery of such a sum, provision— The regulations may include provision equivalent to any provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 subject to any modifications the appropriate national authority thinks fit. The regulations may include provision that—
This paragraph applies to— Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.
Regulations under this Schedule may include provision that a billing authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that— The regulations may include—
A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament requesting him to supply to the officer information— A notice under sub-paragraph (1) must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part. A billing authority in Wales may serve a notice on a person to whom sub-paragraph (1D) applies, requesting the person to supply to the authority information— A notice under sub-paragraph (1B) must state that the billing authority believes the information will assist it in carrying out functions conferred or imposed on it by or under this Part. This sub-paragraph applies to— A person on whom a notice is served under sub-paragraph (1) shall supply the information requested... in such form and manner as is specified in the notice .... A person on whom a notice is served under sub-paragraph (1B) must supply the information requested in the form and manner specified in the notice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If a notice has been served on a person under sub-paragraph (1), and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or 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 3 months or to a fine not exceeding level 3 on the standard scale or to both. If a notice has been served on a person under sub-paragraph (1B), and in supplying information in purported compliance with sub-paragraph (2A) the person makes a statement knowing it to be false in a material particular or recklessly makes a statement which is false in a material particular, the person is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
If in the course of the exercise of its functions any information comes to the notice of a billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list. The appropriate national authority may make regulations containing provision that, at such times and in such manner as may be prescribed, a billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed. . . .
If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) or (2A) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100. Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer or, as the case may be, billing authority concerned shall serve on him a notice (a “penalty notice”) stating— If the person on whom a penalty notice is served fails to comply with paragraph 5(2) or (2A) within the period of 21 days beginning with the day on which the notice is served, he shall be liable— The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of— For the purposes of sub-paragraph (4)(a) above—
A valuation officer or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.
A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above. An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served. An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above. An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above. On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below. Those grounds are— In this paragraph “valuation tribunal” means—
Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may — No claim to recover any such penalty may be made—
in a case which relates to a request for information made by a valuation officer, be recovered by the valuation officer concerned as a civil debt due to the valuation officer;
in a case which relates to a request for information made by a billing authority in Wales, be recovered by the authority concerned as a civil debt due to the authority.
Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund. Any sums received by a billing authority in Wales by way of penalty under paragraph 5A above must be paid into the Welsh Consolidated Fund.
The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above. The provision that may be made by regulations under this paragraph includes—
The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.
Where a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served by the officer, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.
Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require— to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs in order to fulfil its duty. Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the appropriate national authority or any appropriate precepting authority to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs to ensure that the provision is met. Where any person other than the appropriate national authority fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure. For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992. For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—
The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining— Regulations under sub-paragraph (1) must specify— The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information. If provision is made under sub-paragraph (3)— The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale. The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).
If a valuation officer needs to value a hereditament in Wales for the purpose of carrying out functions conferred or imposed on him by or under this Part, he and any person authorised by him in writing may enter on, survey and value the hereditament if sub-paragraph (2) below is fulfilled and (where it applies) sub-paragraph (3) below is fulfilled. At least 24 hours’ notice in writing of the proposed exercise of the power must be given. In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce his authority. If a person wilfully delays or obstructs a person in the exercise of a power under this paragraph, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
If a valuation officer needs to value a hereditament in England for the purpose of carrying out functions conferred or imposed on the officer by or under this Part, the officer and any person authorised by the officer in writing may enter on, survey and value the hereditament if sub-paragraphs (2) and (4) are fulfilled and (where it applies) sub-paragraph (5) is fulfilled. The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under sub-paragraph (1). The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the hereditament. After the tribunal has given its approval, at least 3 days’ notice in writing must be given of the proposed exercise of the power. In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce the authorisation. A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale. For the purpose of the requirement under sub-paragraph (4), the following days are to be disregarded— The tribunal may— In this paragraph “the tribunal” means the First-tier Tribunal.
A billing authority in Wales may enter and survey a hereditament in its area if the authority has grounds for believing that the inspection is required for the purpose of carrying out functions conferred or imposed upon it by or under this Part. But the billing authority must obtain the approval of a valuation tribunal established under paragraph 1 of Schedule 11 before it exercises the power under sub-paragraph (1) above. After the tribunal has given its approval, the billing authority must give at least 24 hours' notice in writing of the proposed exercise of the power. A person who proposes to exercise the power under sub-paragraph (1) above must if required produce written evidence of authority to carry out the inspection. A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
A person may require a valuation officer of a billing authority in England 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 person may require a billing authority in England 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 person may require the Secretary of State 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 person may require a billing authority in England 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 person may require the Secretary of State 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 requirement under any of the preceding provisions of this paragraph 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. Where access is given under this paragraph to information in documentary form the person to whom access is given may— Where access is given under this paragraph to information in a form which is not documentary the person to whom access is given may— If a reasonable charge is required for a facility under sub-paragraph (7) or (8) above, the sub-paragraph concerned shall not apply unless the person seeking to avail himself of the facility pays the charge. 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 paragraph— he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
A person may require a valuation officer of a billing authority in Wales to give access to such information as will enable the person to establish what is the state of a list, or has been its state at any time since it came into force, if— A person may require a billing authority in Wales to give access to such information as will enable the person to establish— if the list is in force or has been in force at any time in the preceding 5 years. A person may require the Welsh Ministers to give access to such information as will enable the person to establish— if the list is in force or has been in force at any time in the preceding 5 years. A person may require a billing authority in Wales to give access to such information as will enable the person to establish what is the state of a copy of a proposed local non-domestic rating list if— A person may require the Welsh Ministers to give access to such information as will enable the person to establish what is the state of a copy of a proposed central non-domestic rating list if— A requirement under sub-paragraphs (1) to (5) must be complied with at a reasonable time and place. Where access is given under this paragraph to information in documentary form the person to whom access is given may— Where access is given under this paragraph to information in a form that is not documentary, the person to whom access is given may— No payment may be required for giving access to information under sub-paragraphs (1) to (5), but a reasonable charge may be required for a facility under sub-paragraph (7) or (8), and if it is required, the sub-paragraph concerned does not apply unless the charge is paid. 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 paragraph— that person is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
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 55 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 5 years. A person may— If a reasonable charge is required for a facility under sub-paragraph (2) above, the sub-paragraph shall not apply unless the person seeking to avail himself of the facility pays the charge. If without reasonable excuse a person having custody of a document mentioned in sub-paragraph (1) above— he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
The Social Security Act 1986 shall be amended as mentioned in the following provisions of this Schedule.
Section 20 (income-related benefits) shall be amended as follows. In subsection (1) the word “and” shall be omitted and at the end of the subsection there shall be insertedand After subsection (8) there shall be inserted— After subsection (9) there shall be inserted— In subsection (11)—
Section 21 (amount of entitlement) shall be amended as follows. After subsection (5) there shall be inserted— In subsection (6) after paragraph (b) there shall be inserted—.
Section 22 (calculation) shall be amended as follows. In subsection (3) for “and housing benefit” there shall be substituted “ , housing benefit and any community charge benefit ”. After subsection (8) there shall be inserted—
The following shall be inserted after section 22—
The following shall be inserted after section 31—
In section 51 (regulations about claims for and payments of benefit) in subsection (1) paragraphs (j) and (u) shall be omitted.
The following shall be inserted after section 51—
Section 56 (legal proceedings) shall be amended as follows. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In subsection (5) for “(4)” there shall be substituted “ (4A) ”.
In section 61 (consultations on subordinate legislation) after paragraph (b) of subsection (7) there shall be inserted—.
Section 83 (orders and regulations) shall be amended as follows. In subsection (2) after “housing benefit” there shall be inserted “ or community charge benefits ”. In subsection (3) after paragraph (c) there shall be inserted—. In subsection (5) after “30” there shall be inserted “ , 31F ”.
In section 85 (financial provision) in subsection (1)(a) after sub-paragraph (v) there shall be inserted—.
Section 136.
The Secretary of State shall make regulations providing for the establishment, in relation to Wales, of one or more tribunals (to be known as valuation tribunals). The regulations may include such provision as he sees fit
In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.
There shall be a Valuation Tribunal for England.
The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal. The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following— This Act Regulations under section 55. Paragraph 4 of Schedule 4A. Paragraph 5C of Schedule 9. Land Drainage Act 1991 (c. 59) Section 45. Local Government Finance Act 1992 (c. 14) Section 16. Regulations under section 24. Paragraph 3 of Schedule 3. The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer. The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal. The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred. The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.
The Tribunal is to consist of the following members—
the President of the Valuation Tribunal for England;
one or more Vice-Presidents of the Valuation Tribunal for England;
the members of a panel of persons to act as chairmen of the Tribunal;
other persons appointed as members of the Tribunal.
A Vice-President has the functions assigned to him by the President.
This paragraph applies if— The President's functions may be exercised by any Vice-President.
It is for the Lord Chancellor to appoint the members of the Tribunal. It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed. Paragraphs A11 to A13 make further provision about determination of remuneration etc.
It is for the Secretary of State to determine the following matters— A determination under this paragraph may specify, in relation to a class of member— Before making a determination under this paragraph the Secretary of State must consult both of the following—
A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment. That is subject to the other provisions of this Schedule.
The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is— to perform his functions as a member of the Tribunal.
unable,
unwilling, or
unfit (whether because of misbehaviour or otherwise),
It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
It is for the Secretary of State to determine—
what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.
The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
The President or a Vice-President may delegate any of his functions to any other member of the Tribunal. But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal. A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation). Any delegation under sub-paragraph (1) or (3) must be made in writing.
The President must make tribunal business arrangements. Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal. Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal. The senior members of the Tribunal are— Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act. The other members dealing with the appeal may continue to deal with the appeal. Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.
A member of the First-tier Tribunal (an “FTT member”) may act as a member of the Valuation Tribunal for England. An FTT member may only act as a member of the Tribunal— A request under sub-paragraph (2)(a)— An approval under sub-paragraph (2)(a) may relate to a particular appeal or to appeals of a particular kind. The President may withdraw a request at any time; and an FTT member acting as a Tribunal member in response to a request must cease to do so if it is withdrawn. References in this Schedule and in regulations made under paragraph A19 to a member of the Tribunal include an FTT member acting as a member of the Tribunal. But sub-paragraph (6) does not apply— The Valuation Tribunal Service may make payments to the Lord Chancellor in respect of the expenditure incurred by the Lord Chancellor in paying remuneration, allowances or expenses to an FTT member whilst acting as a member of the Tribunal. In this paragraph—
The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal. Regulations under this paragraph may include provision about any of these matters— Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment. Part 3 makes further provision about the kind of regulations that may be made under this paragraph.
In this Part—
“Tribunal” means the Valuation Tribunal for England;
“President” means President of the Valuation Tribunal for England;
“Vice-President” means Vice-President of the Valuation Tribunal for England;
“panel of chairmen” means the panel of persons to act as chairmen of the Tribunal;
“Tribunal's staff” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.
The tribunals shall exercise the jurisdiction conferred on them by—
section 23 above;
regulations under section 55 above.
section 63L;
paragraph 4 of Schedule 4A above.
paragraph 5C of Schedule 9 above;
regulations under paragraph 6AA of Schedule 9 above;
paragraph 7A of Schedule 9 above;
section 16 of the 1992 Act;
regulations under section 24 of that Act;
paragraph 3 of Schedule 3 to that Act.
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This paragraph applies as regards any matter which falls within the jurisdiction conferred on tribunals by or under this Act. The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred. The persons are the persons who, if the matter were to be the subject of an appeal to a tribunal, would be the parties to the appeal.
Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph. The regulations may include provision— The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision— The regulations may include provision— The regulations may include provision— The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure. The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
In this Part references to a tribunal are—
in relation to England, references to the Valuation Tribunal for England;
in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.
Regulations under paragraph 1 above may include provision— The regulations may include provision for the administration of members’ allowances to be the responsibility of the clerk of the tribunal.
Regulations under paragraph 1 above ... may include provision— The regulations may include provision— The regulations may include provision for the administration of employees’ remuneration and allowances to be the responsibility of the clerk of the tribunal. The regulations may include provision that where a person ceases to be employed by a local valuation panel and immediately becomes employed by a valuation tribunal, for the purposes of the Employment Rights Act 1996 his period of employment by the panel shall count as a period of employment by the tribunal and the change of employment shall not break the continuity of the period of employment. For the purposes of sub-paragraph (4) above a local valuation panel is a local valuation panel constituted under a scheme under section 88 of the 1967 Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations under paragraph 1 above ... may include provision requiring a tribunal to— The regulations may include provision that any function as to accommodation or equipment may be performed on behalf of a tribunal by its clerk.
Regulations under paragraph 1 above may include—
This paragraph applies where a tribunal orders— If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the officer or authority ordered shall—
This paragraph applies where a tribunal orders— If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the authority or officer ordered shall—
This paragraph applies where a tribunal orders a billing authority— If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the authority ordered shall—
Regulations under paragraph A19 or paragraph 1 above may include provision that— Regulations under paragraph 1 may also include provision that an appeal lies to the Upper Tribunal in respect of a decision or order given or made by a tribunal established under that paragraph on an appeal under section 63L or paragraph 5C or 6AA of Schedule 9. The regulations may include—
This paragraph applies to records which relate to decisions and orders of a tribunal and which are required to be made under any provision included in regulations under paragraph A19 or paragraph 1 above. The regulations may include provision that a person may, at a reasonable time stated by or on behalf of the tribunal concerned and without making payment, inspect records to which this paragraph applies at the tribunal’s permanent office. The regulations may include provision that if without reasonable excuse a person having custody of records to which this paragraph applies intentionally obstructs a person in exercising a right under any provision included under sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
The Secretary of State shall make such payments as are necessary to meet any expenditure incurred in or in connection with the performance by the tribunals established in relation to Wales by regulations under paragraph 1 of their functions (whether as regards remuneration, allowances, accommodation, equipment or otherwise).
Regulations under paragraph 3 above may include—
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provision as to orders, which may include provision requiring the carrying out of an order made by a valuation tribunal in exercising jurisdiction conferred by the regulations;
provision that an appeal shall lie to the Upper Tribunal in respect of a decision or order which is given or made by a valuation tribunal in exercising jurisdiction conferred by the regulations;
provision as to the persons who may appeal to the Upper Tribunal ... as to the powers of the Upper Tribunal on an appeal to it;
provision requiring the carrying out of an order made by the Upper Tribunal on an appeal to it.
Regulations under paragraph A3 or paragraph 4 above may include—
provision applying enactments relating to arbitration;
provision that an award in an arbitration may include any order a valuation tribunal could have made in the matter concerned;
provision requiring the carrying out of an order so included.
Without prejudice to sections 143(1) and 143A(2)(b), regulations under this Schedule may make different provision for cases where valuation tribunals exercise jurisdiction conferred on them by or under different provisions of this Act or the 1992 Act. Without prejudice to sections 143(2) and 143A(3), regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.
Where a tribunal, arbitrator, umpire or court deals with a matter falling within the jurisdiction conferred on tribunals by section 23 above, section 8(3) above shall not apply as regards the matter if the tribunal, arbitrator, umpire or court so orders. But sub-paragraph (1) above shall not have effect if the order is set aside on appeal.
In this Schedule—
Section 137.
The following shall be substituted for section 6(1)(a) of the City of London (Various Powers) Act 1957 (qualification of voters at ward elections)—. This paragraph shall have effect as regards qualifying dates after 31 March 1990.
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In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections—
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after subsection (1) there shall be inserted the following subsection—;
in subsection (2), for the words “the foregoing subsection” there shall be substituted the words “subsection (1) or (1A) of this section”;
after subsection (2) there shall be inserted the following subsection—;
in subsection (3), for the words “last foregoing subsection” there shall be substituted the words “subsection (2) or (2A) of this section”.
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In subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) in paragraph (i) for the words “one-half” there shall be substituted the words “ one-fifth ”.
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In section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) for subsection (1) there shall be substituted the following subsection—
In section 9 of that Act (payment of rates pending valuation appeal) for subsection (1) there shall be substituted the following subsection— The amendment made by sub-paragraph (1) above shall not have effect as regards any lands and heritages with respect to which an appeal under the Valuation Acts is pending at the date of commencement of that sub-paragraph.
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In subsection (7) of section 2 of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information) in paragraph (a) the words “or the Local Government (Scotland) Act 1973” shall be omitted and after that paragraph there shall be inserted the following paragraph—
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“constituent council” has the meaning given by section 10(11) of the Levelling-up and Regeneration Act 2023;
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for the words “person whose name is entered in the register” there shall be substituted the words “registered person”;
for the words “a notice” there shall be substituted the words “such notice”;
at the end of paragraph (b) the word “and” shall be omitted; and
after paragraph (c) there shall be added the following paragraphs—.
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“new entry” in relation to the register, means the making of an entry in respect of a person’s liability for a community charge, there having been no such entry in the register in respect of that liability immediately before its making
“registered person” means a person who is registered in the register as being liable to pay any of the community charges, and cognate expressions shall be construed accordingly;
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In paragraph 3 of the Schedule to the Commonwealth Secretariat Act 1966 for “the general rate” there shall be substituted “ any non-domestic rate ”. In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990. In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.
In section 2(2) of the International Organisations Act 1968 after paragraph (a) there shall be inserted—.
the like exemption or relief from being subject to a community charge, or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge, as in accordance with that Article is accorded to a diplomatic agent, and
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In section 55(2) and (4) of the Road Traffic Regulation Act 1984 (financial provisions relating to designation orders) for “general rate fund” there shall be substituted “ general fund ”. In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990. In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.
Section 149.
1907 c. cxl. City of London (Union of Parishes) Act 1907. In section 11(1) the words from “and from” to “poor rate”. Section 15. In section 16(1) the words “together with and as part of the general rate”. Sections 17 to 19 and 21. 1963 c. 33. London Government Act 1963. Section 66. Section 68(1). 1967 c. 9. General Rate Act 1967. The whole Act. 1969 c. 19. Decimal Currency Act 1969. In Schedule 2, paragraph 28. 1970 c. 19. General Rate Act 1970. The whole Act. 1971 c. 23. Courts Act 1971. In Schedule 9, the entry relating to the General Rate Act 1967. 1971 c. 39. Rating Act 1971. Part I. 1971 c. 78. Town and Country Planning Act 1971. In Schedule 23, in Part II, the entries relating to the General Rate Act 1967. 1976 c. 45. Rating (Charity Shops) Act 1976. Section 1(1). 1979 c. 46. Ancient Monuments and Archaeological Areas Act 1979. In Schedule 4, paragraph 10. 1980 c. 43. Magistrates’ Courts Act 1980. In Schedule 7, paragraphs 57 to 60. 1983 c. 2. Representation of the People Act 1983. Section 98. In Schedule 1, rule 22(3) of the parliamentary election rules. 1985 c. 9. Companies Consolidation (Consequential Provisions) Act 1985. In Schedule 2, the entry relating to the General Rate Act 1967. 1985 c. 51. Local Government Act 1985. Section 83(1). 1986 c. 10. Local Government Act 1986. Section 1. In section 12(2) the words “Part I comes into force on the day this Act is passed;”. 1986 c. 44. Gas Act 1986. In Schedule 7, paragraph 8. These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
1974 c. 7. Local Government Act 1974. Section 6(1) to (7). 1985 c. 51. Local Government Act 1985. Section 8(3). These repeals shall have effect for financial years beginning in or after 1990.
1984 c. 32. London Regional Transport Act 1984. Sections 13 and 14. These repeals shall have effect in accordance with section 127 above and any regulations made under it.
1947 c. 42. Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947. In section 5, in subsection (3), the words “from the valuation roll or otherwise known”, and the words from “Service of a notice” to the end of the subsection. 1975 c. 30. Local Government (Scotland) Act 1975. Schedule 1. 1978 c. 4. Local Government (Scotland) Act 1978. Section 2. 1980 c. 45. Water (Scotland) Act 1980. In Schedule 10, the entry relating to Schedule 1 to the Local Government (Scotland) Act 1975. 1981 c. 23. Local Government (Miscel-laneous Provisions) (Scotland) Act 1981. Section 10. 1981 c. 38. British Telecommunications Act 1981. Section 36. 1982 c. 23. Oil and Gas (Enterprise) Act 1982. In Schedule 3, paragraph 23. 1984 c. 31. Rating and Valuation (Amendment) (Scotland) Act 1984. In Schedule 2, paragraph 18. 1986 c. 44. Gas Act 1986. In Schedule 7, paragraph 21. 1987 c. 47. Abolition of Domestic Rates Etc. (Scotland) Act 1987. In section 2, in subsection (3), paragraph (b), and, in subsection (5), the words “or part of a class” and the words “(3)(b) or”. In section 4(1), the words “or of section 7(3) of the 1966 Act (which relates to the reduction of rates on premises occupied partly as a dwelling house by reference to the domestic element)”. In section 11(11), in paragraph (c) the words “under this Act”. In section 17(5), the words “in respect of any premises in his registration area”. In section 20, in subsection (3), the words “and at such other places as may be prescribed” and the words from “and in relation” to the end and, in subsection (7), the words “(other than a copy made available for sale under subsection (4) above)”. Section 24. Section 30(2). In Schedule 2, paragraph 4(2) and, in paragraph 7, in sub-paragraph (2), the words “Subject to sub-paragraph (4) below”, and sub-paragraph (4).
Section 43
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated in accordance with the formula— This paragraph applies where, on the day concerned— But this paragraph does not apply where the hereditament is situated in England and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on a private school. A “private school” means an institution which is either— But an institution is not a private school if it is wholly or mainly concerned with providing full-time education to persons for whom an EHC plan is maintained. In sub-paragraph (4)(b)(iv) an “independent training or learning provider” means an institution— For the purposes of sub-paragraphs (4) to (6), “compulsory school age”, “EHC plan”, “nursery school”, “pupil” and “school” have the same meanings as in the Education Act 1996.
Paragraph 2 does not apply where the hereditament is situated in Wales and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (2). An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained. In this paragraph—
This paragraph applies where— “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations. The appropriate national authority may by regulations— For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 10.
Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated in accordance with the formula— This paragraph applies— If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer— the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.
Where any paragraph of this Part of this Schedule applies in relation to a hereditament on a chargeable day, the chargeable amount for the day concerned is zero.
This paragraph applies where— “Heat network” has the meaning given in regulations by the appropriate national authority. The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.
This paragraph applies where, on the day concerned, the hereditament consists wholly or mainly of public lavatories.
This paragraph applies where— Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1). A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if— A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if— A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there. The supply of food in the course of catering includes— “Hot food” means food which, or any part of which— Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula— This paragraph applies in relation to a hereditament where— Regulations under sub-paragraph (2)(b)(i) may—
Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero. This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied. Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.
The Welsh Ministers may by regulations amend or repeal any provision in Parts 2 and 3 of this Schedule for the purposes of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in those Parts.
In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table— Paragraphs having effect in relation to hereditament Paragraph to be used for calculating chargeable amount Paragraph 2 and any of 4 or 8A Paragraph 2 Paragraph 6 and any of 2 , 4 or 8A Paragraph 6 Paragraph 7 and any of 2 , 4 or 8A Paragraph 7 Paragraph 8 and any of 2 or 4 Paragraph 8 Paragraph 8B and any of 2, 4 or 8A Paragraph 8B
The Welsh Ministers may by regulations amend paragraph 9 for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 3 of this Schedule apply.
This paragraph applies for the purposes of this Schedule. “A” is— “B” is— “C” is the number of days in the financial year. “D” is— “E”, in relation to small business rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations. “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations. Regulations under sub-paragraph (6A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 8A(2)(b)(i). “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations. Regulations under sub-paragraph (7) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G. In relation to England, “M” is— In relation to Wales, “M is the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year. Regulations under sub-paragraph (9) may prescribe— In sub-paragraph (9B), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations. Regulations under sub-paragraph (9) may prescribe different multipliers for a given provision by reference to (among other things)— Sub-paragraph (10) does not restrict what may otherwise be done under section 143(1).
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Section 45
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula— But—
Where this paragraph applies, the chargeable amount for a chargeable day is zero. This paragraph applies in relation to England where, on the day concerned— But sub-paragraph (2) does not apply if it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on a private school. A “private school” means the same as in paragraph 2 of Schedule 4ZA. This paragraph applies in relation to Wales where— The accounts of a charity referred to in sub-paragraph (3)(c)(i) are— The reference in sub-paragraph (3)(c)(i) to a charity’s accounts includes, in relation to a charity whose trustees have prepared group accounts under section 138(2) of the Charities Act 2011, those group accounts. The reference in sub-paragraph (3)(c) to “most recent” in relation to a charity’s accounts and report means most recently prepared, audited or examined (as the case may be) before the day concerned. In sub-paragraphs (4) and (5)— Sub-paragraph (3) does not apply where, on the day concerned, it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (7B). An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained. In sub-paragraphs (7A) and (7B)— This paragraph also applies in relation to Wales where—
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula— This paragraph applies in relation to a hereditament where— Regulations under sub-paragraph (2)(b)(i) may—
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero. This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied. Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.
The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.
In relation to a hereditament in respect of which paragraph 2 and any of paragraphs 2A or 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2. But if paragraph 2 does not apply in relation to a hereditament in respect of which paragraphs 2A and 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2B.
The Welsh Ministers may by regulations amend paragraph 2D for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.
This paragraph applies for the purposes of this Schedule. “A” is the rateable value shown for the day under section 42(4) as regards the hereditament. “B” is— “C” is the number of days in the financial year. “D” is— “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations. Regulations under sub-paragraph (5A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 2A(2)(b)(i). “M” is— Regulations under sub-paragraph (6) may prescribe— In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations. Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)— Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1). “N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.
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If it comes to the notice of a billing authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing. If it comes to the notice of a billing authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing. A billing authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph. Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates. The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates. In this Schedule “completion notice” means a notice under this paragraph.
A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building. Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed. Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.
If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it. Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.
A person on whom a completion notice is served may appeal to a valuation tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice. Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine. In this paragraph “valuation tribunal” means—
Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.
Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates. The appropriate national authority may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates. Regulations under sub-paragraph (2) above may include— For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.
A billing authority shall supply to the valuation officer a copy of any completion notice served by it. If a billing authority withdraws a completion notice, it shall inform the valuation officer of that fact. A billing authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.
Without prejudice to any other mode of service, a completion notice may be served on a person—
by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;
in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or
where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner” of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.
This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed. It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.
Section 46A(6) applies for the purposes of this Schedule. In this Schedule—
Section 54
Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
This paragraph applies where— For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if— For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if— Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated in accordance with the formula—
This paragraph applies where— The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed. “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations. The appropriate national authority may by regulations amend— For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.
This paragraph applies where for any day in a chargeable financial year— This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament— Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero. Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula— Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)— Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1). The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied. In this paragraph, “English central rating list” means a central non-domestic rating list compiled for England.
Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula— This paragraph applies in relation to a hereditament where— Regulations under sub-paragraph (2)(b)(i) may—
Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero. This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied. Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.
The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.
This paragraph applies if— The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.
This paragraph applies if— If paragraph 4B and any of paragraphs 2 or 4A apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 4B. But if paragraph 4B does not apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 2.
The Welsh Ministers may by regulations amend paragraph 5A for the purpose of providing for the calculation of the chargeable amount in relation to any description of hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.
This paragraph applies for the purposes of this Schedule. “A” is— “B” is the non-domestic rating multiplier in relation to England for the financial year. “C” is the number of days in the financial year. “D” is the small business non-domestic rating multiplier for the financial year. “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations. Regulations under sub-paragraph (5A) may prescribe different amounts, or different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 4A(2)(b)(i). “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations. Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G. “M” is— Regulations under sub-paragraph (8) may prescribe— In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations. Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)— Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1). “U”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—
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The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994. A transitional day is a day falling in the transitional period.
As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below. The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act. The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for— If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more. If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies. This sub-paragraph applies to a person if— This sub-paragraph applies to a person if— A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below. For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—
The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula— A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list. Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned. Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned. C is the number of days in the relevant year concerned. Relevant years are financial years falling in the transitional period.
The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula— A is the rateable value of the hereditament, as determined under paragraph 6 below. B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated. C is the number of days in the financial year beginning in 1989. The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula— Relevant years are financial years falling in the transitional period. BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned. AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.
Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year. The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula— X shall be found in accordance with sub-paragraphs (3) and (4) below, except that for the financial years beginning in 1992 and 1993 X is 100 and for the financial year beginning in 1994 X is— X is 120 if— X is 115 if— RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned. RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned. Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year. The appropriate fraction for the hereditament for each day in the year shall be such as is— In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all[billing authorities] by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule. Relevant years are financial years falling in the transitional period.
This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above. In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below. If— A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal. For the purposes of sub-paragraph (3) above a relevant proposal is a proposal— In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below. If— A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal. For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time. In the case of a hereditament— references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act). For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990. For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.
Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if— In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and— For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula— For the purposes of this paragraph—
Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if— In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and— For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula— For the purposes of this paragraph—
In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments. The following subsections shall be substituted for subsections (4) and (5)— The following subsections shall be inserted after subsection (6)— For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.
The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day. The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.
The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision. For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case— A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.
Without prejudice to the generality of sections 143 (1) and (2) and 143A(2)(b) and (3) and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—
imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
as to appeals relating to things done or not done by such officers.
Section 59A
The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”. Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account. The Secretary of State— The Comptroller and Auditor General—
For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year— For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year— If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be— The amount that may be debited under sub-paragraph (3)(a) for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year. The reference in sub-paragraph (3)(a) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—
As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate— If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be— If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—
The Secretary of State must, for each year and in relation to each billing authority in England, determine—
the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and
the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).
A determination under paragraph 4 must be specified in a report, to be called a “local government finance report”. The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons. As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons. Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year. For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State. The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations. The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation. This paragraph is subject to regulations under paragraph 8.
The Secretary of State may by regulations make provision about the administration of payments under paragraph 6. The regulations may, in particular, make provision—
The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations. The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief). The consent of the Treasury is required to regulations under this paragraph.
The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England. The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons. The regulations may, in particular, make provision as to— The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations. For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations. The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations. The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation. The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.
The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph 9. The regulations may, in particular, make provision— The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph 8 from the billing authority’s payment under paragraph 6 to the Secretary of State for the year. The regulations may make provision about the administration of payments to major precepting authorities under the regulations. The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.
The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to— Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.
This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons. As soon as is reasonably practicable after the report has been approved, the Secretary of State must— Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph (2). The power to make a further set of calculations under sub-paragraph (3) is not exercisable after the approval by the House of Commons of any amending report made under paragraph 15 in relation to the local government finance report. Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report. As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—
Where calculations under paragraph 13(2) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State. Where calculations under paragraph 13(2) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority. The following provisions apply if calculations (“the revised calculations”) are made under paragraph 13(3) for a year. In this paragraph “the original calculations” means the calculations for the year under paragraph 13(2). Sub-paragraph (6) applies where— The authority must make a payment to the Secretary of State of an amount equal to the difference. Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State— Sub-paragraph (9) applies where— The Secretary of State must make a payment to the authority of an amount equal to the difference. Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority— A payment by a relevant authority to the Secretary of State under sub-paragraph (1)— A payment by the Secretary of State to a relevant authority under sub-paragraph (2) must be made— as the Secretary of State determines with the Treasury’s consent. A payment by a relevant authority to the Secretary of State under sub-paragraph (6) or (7)— A payment by the Secretary of State to a relevant authority under sub-paragraph (9) or (10) must be made— as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year to which the local government finance report relates.
After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph. An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report. Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make. The Secretary of State must lay, or make arrangements for laying, the report before the House of Commons. As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority. Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
This paragraph applies if an amending report for a year made under paragraph 15 is approved by resolution of the House of Commons. As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must— Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph (2). The power to make a further set of calculations under sub-paragraph (3) is not exercisable after whichever is the later of— Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report. As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—
This paragraph applies if calculations (“the revised calculations”) are made under paragraph 16(2) or (3) for a year. In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph 13(2) or (3) or 16(2) made for the year. Sub-paragraph (4) applies where— The authority must make a payment to the Secretary of State of an amount equal to the difference. Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State— Sub-paragraph (7) applies where— The Secretary of State must make a payment to the authority of an amount equal to the difference. Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority— A payment by a relevant authority to the Secretary of State under this paragraph— A payment by the Secretary of State to a relevant authority under this paragraph must be made— as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year in which the amending report was made.
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
The Secretary of State must, for each year, keep an account, to be called a “levy account”. Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account. The Secretary of State— The Comptroller and Auditor General—
For each year the following are to be credited (as items of account) to the levy account kept for the year— If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account. For each year the following are to be debited (as items of account) to the levy account kept for the year—
As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate— If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be— If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—
The Secretary of State may by regulations make provision for calculating— The regulations must make provision for calculations for a year to be made after the end of that year. The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made— The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
The Secretary of State must calculate in relation to each relevant authority— The calculation must be made— whichever is the later. The calculation must be made in accordance with regulations under paragraph 22. As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—
If a calculation under paragraph 23 shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State. The levy payment—
The Secretary of State may by regulations make provision for calculating— The regulations must make provision for calculations for a year to be made after the end of that year. The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made— The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
The Secretary of State must calculate in relation to each relevant authority— The calculation must be made— whichever is the later. The calculation must be made in accordance with regulations under paragraph 25. As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of— This paragraph is subject to regulations under paragraph 28 (payments on account).
If a calculation under paragraph 26 shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority. The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent. This paragraph is subject to regulations under paragraph 28 (payments on account).
The Secretary of State may by regulations make provision— The regulations may make provision— The regulations may, in particular— The regulations may make provision—
The Secretary of State must, in each year other than the first year for which the levy account is kept, calculate whether there is a remaining balance on the levy account for the year in accordance with sub-paragraphs (2) to (4). The calculation must be made as soon as is reasonably practicable after— The calculation must be made as follows— Step 1 Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph 23(1). Step 2 Add any amount credited to the levy account for the year in accordance with paragraph 21(2) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph 21(3) (debit from previous year) from the amount found under step 1. Step 3 Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph 20(2) (credit in accordance with local government finance report). Step 4 Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph 26(1). Step 5 Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph 28(4)(b) (adjustments following safety net payment on account). Step 6 Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph 28(4)(b). Step 7 Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28. If the amount found under step 7 in sub-paragraph (3) is a positive amount, that is the remaining balance on the levy account for the year. Sub-paragraph (6) applies if, in the first year for which the levy account is kept— The amount of the excess is to be treated as the remaining balance on the levy account for the year.
The Secretary of State may determine that an amount equal to the whole or part of the remaining balance on a levy account for a year is to be distributed among one or more relevant authorities (rather than being treated in accordance with paragraph 21(2)). The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph (1) is to be distributed. If the Secretary of State makes a determination under sub-paragraph (1), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph. The calculations must be made— As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of— If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority. A payment from the Secretary of State to a relevant authority under this paragraph must be made— as the Secretary of State determines with the Treasury’s consent; but any such time must fall within the year to which the remaining balance relates.
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
The Secretary of State may by regulations make provision for calculating in accordance with the regulations— The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph (1). The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation. In this Part of this Schedule—
The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year— The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that— The regulations may, in particular, make provision— The regulations may, in particular, make provision— The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information. The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.
The Secretary of State may, in accordance with this paragraph, designate two or more relevant authorities as a pool of authorities for the purposes of the provisions of this Schedule applying to such pools (as to which, see paragraphs 36 and 37). The Secretary of State may make a designation only if each authority covered by the designation has agreed to it. The Secretary of State— Subject to sub-paragraph (5), a designation has effect— A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph 12(2) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph (6) applies. A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if— After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation. A notification under sub-paragraph (7) must be given before or at the same time as the Secretary of State gives the notification required by paragraph 12(2) for the year to which the designation or revocation relates, unless sub-paragraph (9) applies. A notification under sub-paragraph (7) of a revocation made in the circumstances described in sub-paragraph (6) must be given as soon as is reasonably practicable after it is made.
A designation under paragraph 34 must be made subject to conditions— A designation under paragraph 34 may be made subject to such other conditions as the Secretary of State thinks fit. The Secretary of State may vary a designation by— Before varying a designation under sub-paragraph (3), the Secretary of State must consult the authorities covered by the designation. After varying a designation under sub-paragraph (3), the Secretary of State must notify those authorities.
Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if— Sub-paragraph (1) does not apply in relation to paragraph 15(5) (duty to send copy of amending report to each relevant authority). This paragraph does not prevent— But paragraphs 14 and 17 (payments following reports) do not apply in relation to such calculations.
Regulations under paragraph 22, 25 or 28 (levy payments, safety net payments and safety net payments on account) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations. Such regulations may, in particular, make provision— Where regulations under paragraph 22 apply to a pool of authorities for a year, paragraphs 23 and 24 (calculation and making of levy payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool. Where regulations under paragraph 25 apply to a pool of authorities for a year, paragraphs 26 and 27 (calculation and making of safety net payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool. Where a designation of a pool of authorities has effect for a year, paragraph 30 (distribution of remaining balance) applies in relation to the pool as if— Regulations under paragraph 30 may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations. This paragraph does not prevent— But paragraphs 24, 27 and 30(6) (payments following calculations) do not apply in relation to such calculations.
A requirement under Part 5 or 7 of this Schedule in its application by virtue of paragraph 36 or 37 to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter. Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment. Where by virtue of either of those paragraphs the Secretary of State is required to make a payment to a pool of authorities, the payment is to be made to the lead authority appointed in accordance with conditions under paragraph 35(1).
The Secretary of State may by regulations— Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area. The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision). The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation. The regulations must— Conditions under sub-paragraph (5)(b) may require compliance with specifications or requirements contained in a document of a specified kind. If the regulations make provision under sub-paragraph (5)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period. The regulations may specify the years for which the designation has effect. If the regulations contain provision under sub-paragraph (8)— The amendments mentioned in sub-paragraph (9)(a) are those which have the effect of— Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means). An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit. The consent of the Treasury is required to regulations under this paragraph. In this paragraph “specified” means specified in the regulations.
The Secretary of State may by regulations— Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated class. The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision). The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation. The regulations may include provision imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of the calculation referred to in sub-paragraph (1)(c). The regulations— A class may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit. Before making regulations under this paragraph the Secretary of State must consult such persons as the Secretary of State thinks fit. The fact that this paragraph was not in force when consultation in relation to proposed regulations under it took place is to be disregarded in determining whether there has been compliance with sub-paragraph (8). The consent of the Treasury is required to regulations under this paragraph.
Regulations under paragraph 39 or 40 may make provision for a billing authority to make a payment for a year to a relevant authority of an amount equal to the whole or part of the amount or proportion that, in relation to the billing authority and the year, is to be disregarded for the purposes of the calculations mentioned in paragraph 39(1)(d) or 40(1)(d) (as the case may be). Sub-paragraph (3) applies where the regulations include provision for payments to be made in accordance with sub-paragraph (1) to two or more relevant authorities. The regulations may include provision for imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of arriving at the amounts of those payments. The regulations may make provision about the administration of payments to relevant authorities under the regulations. The regulations may, in particular, make provision in relation to payments to relevant authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.
The Secretary of State may by regulations make provision for— Regulations under this paragraph may make provision about the administration of payments under the regulations, including as to—
The Secretary of State may, for the purposes of any provision of or made under this Schedule or Part 6 (funds) so far as applying to non-domestic rates, direct a relevant authority to make calculations, or to supply information to the Secretary of State, in accordance with the direction. The direction may require the calculations to be made, or the information to be supplied, before such time as is specified in the direction. The direction may require the calculations or information to be certified in accordance with the direction. If a relevant authority does not comply with a direction under this paragraph, the Secretary of State may make the calculations that the Secretary of State thinks would have been made, or make assumptions as to the information that would have been supplied, by the authority if it had complied with the direction. If the Secretary of State proceeds under sub-paragraph (4), the Secretary of State must notify the authority— If any calculation or information certified in accordance with a direction under this paragraph does not match that made or supplied by the authority in question, the Secretary of State may use the certified calculation or information. If the Secretary of State proceeds under sub-paragraph (6), the Secretary of State must notify the authority of that fact. For the purposes of any provision made by or under Part 5 or 7 of this Schedule that applies to pools of authorities, this paragraph has effect as if references to a relevant authority included a reference to such a pool. Where sub-paragraph (5) or (7) applies to a pool of authorities by virtue of sub-paragraph (8), the Secretary of State must notify each relevant authority in the pool of the matters in question.
The Secretary of State may by regulations—
make any provision that could be made by a direction under paragraph 43;
make provision for the Secretary of State to give a direction that could be given under that paragraph;
make any provision made by that paragraph in relation to a direction under it—
in relation to provision made by regulations under this paragraph, or
in relation to a direction given by the Secretary of State under regulations under this paragraph.
In this Schedule—
For the purposes of this paragraph and paragraphs 2 to 4 below each of the following is a relevant authority— For the purposes of paragraphs 2 to 4 below each of the following is a notifiable authority—
The Secretary of State shall make a report containing rules for calculating the relevant population of the area of each relevant authority. Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents. The report shall be laid before the House of Commons. As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority. After making the report the Secretary of State may make a further report or reports, and any such report— A report under sub-paragraph (5)(a) above shall contain revised rules for calculating the relevant population of the area of each relevant authority. A report under sub-paragraph (5)(b) above shall contain amendments to the rules contained in the report which it amends. Sub-paragraphs (2) to (4) above shall apply to any report under sub-paragraph (5) above as they apply to one under sub-paragraph (1) above. A report under this paragraph shall state the day on which it is to come into force and the first financial year for which it is to operate.
This paragraph applies where in accordance with paragraph 2 above a report has been made and laid before the House of Commons. If the report is approved by resolution of the House of Commons it shall come into force on the day stated in the report. If the report is made under paragraph 2(1) or (5)(a), on and after the day it comes into force the rules it contains shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5). If the report is made under paragraph 2(5)(b), on and after the day it comes into force the rules it amends read subject to the amendments shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).
A soon as is reasonably practicable after a revenue support grant report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate the relevant population of the area of each relevant authority for the year in accordance with the rules for the time being effective (as regards the year) under paragraph 3 above. If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (1) above the calculation shall be made accordingly; and he may decide different dates for different kinds of information. Sub-paragraph (2) above applies only if the Secretary of State informs each notifiable authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph. As soon as is reasonably practicable after making a calculation under sub-paragraph (1) above the Secretary of State shall— For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.
The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of the area of each Welsh charging authority. A Welsh charging authority shall calculate the relevant population of its area for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations. The calculation shall be made as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (1) above. As soon as is reasonably practicable after making a calculation under sub-paragraph (2) above a Welsh charging authority shall inform each appropriate precepting authority of what the charging authority calculates as the relevant population of the area of the charging authority for the year. For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.
This paragraph applies where the relevant population of part of a charging authority’s area needs to be found for the purposes of section 69 above. The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of any such part. The charging authority shall calculate the relevant population of the part for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations. The calculation shall be made—