Local Government Finance Act 1992

As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.

In this Part “billing authority” means—

For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.

Liability to pay council tax shall be determined on a daily basis.

For the purposes of determining for any day— it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.

This section has effect for determining what is a dwelling for the purposes of this Part.

Subject to the following provisions of this section, a dwelling is any property which— and in applying paragraphs (b) and (c) above no account shall be taken of any rules as to Crown exemption.

A hereditament which— is also, subject to subsection (6) below, a dwelling for the purposes of this Part.

Subject to subsection (6) below, none of the following property, namely— is a dwelling except in so far as it forms part of a larger property which is itself a dwelling by virtue of subsection (2) above.

The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—

Subject to subsection (6) below, domestic property falling within section 66(1A) of the 1988 Act is not a dwelling except in so far as it forms part of a larger property which is itself a dwelling by virtue of subsection (2) above.

The Secretary of State may by order amend any definition of “dwelling" which is for the time being effective for the purposes of this Part.

Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

In this Chapter—

For the purposes of subsection (2) above, a class of dwellings may be prescribed by reference to such factors as the Secretary of State sees fit.

Without prejudice to the generality of subsection (3) above, a class of dwellings may be prescribed by reference to one or more of the following factors—

The amounts of council tax payable in respect of dwellings situated in the same billing authority’s area (or the same part of such an area) and listed in different valuation bands shall be in the proportion— 6: 7: 8: 9: 11: 13: 15: 18 where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.

The valuation bands for dwellings in England are set out in the following Table— Range of values Valuation band Values not exceeding £40,000 A Values exceeding £40,000 but not exceeding £52,000 B Values exceeding £52,000 but not exceeding £68,000 C Values exceeding £68,000 but not exceeding £88,000 D Values exceeding £88,000 but not exceeding £120,000 E Values exceeding £120,000 but not exceeding £160,000 F Values exceeding £160,000 but not exceeding £320,000 G Values exceeding £320,000 H

The valuation bands for dwellings in Wales are set out in the following Table— Range of values Valuation band Values not exceeding £44,000 A Values exceeding £44,000 but not exceeding £65,000 B Values exceeding £65,000 but not exceeding £91,000 C Values exceeding £91,000 but not exceeding £123,000 D Values exceeding £123,000 but not exceeding £162,000 E Values exceeding £162,000 but not exceeding £223,000 F Values exceeding £223,000 but not exceeding £324,000 G Values exceeding £324,000 but not exceeding £424,000 H Values exceeding £424,000 I

The Secretary of State , in relation to England, may by order, as regards financial years beginning on or after such date as is specified in the order—

No order under subsection (4) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the billing authority’s valuation list.

The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded in accordance with subsection (4C) and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

In this Part, unless the context otherwise requires— “resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling.

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In this section—

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For the purposes of subsection (4), a person mentioned in subsection (3) falls to be disregarded if—

A statutory instrument containing regulations made under subsection (4C)(b)(ii) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

Subsections (2) to (4) below shall have effect in substitution for section 6 above in relation to any chargeable dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.

Where on any day the owner of the caravan or boat is not, but some other person is, a resident of the dwelling, that other person shall be liable to pay the council tax in respect of the dwelling and that day.

Where on any day subsection (2) above does not apply, the owner of the caravan or boat shall be liable to pay the council tax in respect of the dwelling and that day.

Where on any day two or more persons fall within subsection (2) or (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

Subsections (4) and (4A) of section 6 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (3) of that section.

In this section “caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.

Any reference in this section to the owner of a caravan or boat shall be construed—

Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

Subsections (3) and (4) below shall have effect in substitution for section 6 or (as the case may be) section 7 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the billing authority so determines in relation to all dwellings of that class which are situated in its area.

Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

Subsections (4) and (4A) of section 6 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (3) of that section.

Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

Subsections (3) and (4) of section 4 above shall apply for the purposes of subsections (1) and (2) above as they apply for the purposes of subsection (2) of that section.

Where— those persons shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded in accordance with subsection (2A).

For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.

For the purposes of subsection (2), a person mentioned in subsection (1) falls to be disregarded if—

Subject to sections 11 to 13A below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the billing authority for the area in which the dwelling is situated an amount calculated in accordance with the formula— where— A is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been set by the authority for its area or (as the case may be) the part of its area in which the dwelling is situated; D is the number of days in the financial year.

For the purposes of this Part the Secretary of State may make regulations containing rules for ascertaining in what part of a billing authority’s area a dwelling is situated (whether situated in the area in fact or by virtue of regulations made under section 1(3) above).

The amount of council tax payable in respect of any chargeable dwelling in England and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

Subject to sections 11A, 11B and 11C below, the amount of council tax payable in respect of any chargeable dwelling in England and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

In this section ... “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in relation to the financial year in which the day falls, such other percentage as is specified in the order.

No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount in relation to any chargeable dwelling in England.

Where any class of dwellings in Wales is prescribed for the purposes of this section for any financial year, a Welsh billing authority may determine that for the year subsection (2) or (3) below shall have effect in substitution for section 11(2)(a) above in relation to all dwellings of that class which are situated in its area.

Where this subsection has effect for any year in relation to any class of dwellings, the amount of council tax payable in respect of— shall be subject to a discount equal to the appropriate percentage of that amount.

Where this subsection has effect for any year in relation to any class of dwellings, the amount of council tax payable in respect of— shall not be subject to a discount.

A determination under subsection (1) above for a financial year may be varied or revoked at any time before the year begins.

Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (1) above as they apply for the purposes of subsection (2) of that section.

A billing authority which has made a determination under subsection (1) above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the determination in at least one newspaper circulating in the authority’s area.

Failure to comply with subsection (6) above does not make the making of the determination invalid.

The Secretary of State may for any financial year by regulations prescribe one or more classes of dwelling in England for the purposes of subsection (3), (4) or (4A) below.

A class of dwellings may be prescribed under subsection (1) above by reference to such factors as the Secretary of State sees fit and may, in particular, be prescribed by reference to—

For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination, that the discount under section 11(2)(a) shall be such lesser percentage of at least 10 as it may so specify.

For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide in relation to all dwellings of that class in its area, or in such part of its area as it may specify in the determination—

For any financial year for which a class of dwellings is prescribed for the purposes of this subsection, a billing authority in England may by determination provide— that the discount under section 11(2)(a) shall not apply or shall be such percentage (which may be 100) as it may so specify.

Where a class of dwellings is prescribed for the purposes of subsection (4A) by reference to the period of time for which a condition is met, a billing authority may not, under paragraph (b) of that subsection, specify a description of dwellings of that class by reference (wholly or partly) to a shorter such period.

Subsections (3), (4) and (4A) are subject to section 11B(4) and 11C(5).

A billing authority may make a determination varying or revoking a determination under subsection (3), (4) or (4A) for a financial year, but only before the beginning of the year.

A billing authority which makes a determination under this section shall publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

Failure to comply with subsection (6) above shall not affect the validity of a determination.

The Secretary of State may make regulations as regards any case where—

The regulations may provide that the amount he is liable to pay shall be an amount which—

This section applies whether the amount mentioned in subsection (1) above is determined under section 10 above or under that section read with section 11 , 11A, 11B , 11C , 12, 12A or 12B above.

The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

The factors referred to in subsection (4)(a) above are—

The factors referred to in subsection (4)(b) above are—

The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6)(b) or (c) above.

Without prejudice to the generality of section 113(2) below, regulations under this section may include—

To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

In subsection (9) above “social security instrument” means

For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day a dwelling is a long-term empty dwelling—

For the financial year beginning on 1 April 2019 the “relevant maximum” is 100.

For the financial year beginning on 1 April 2020 the “relevant maximum” is—

For financial years beginning on or after 1 April 2021 the “relevant maximum” is—

In exercising its functions under this section a billing authority must have regard to any guidance issued by the Secretary of State.

The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

A class of dwellings may be prescribed under subsection (2) by reference to such factors as the Secretary of State thinks fit and may, in particular, be prescribed by reference to—

Where a determination under this section has effect in relation to a class of dwellings—

A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

A billing authority which makes a determination under this section must publish a notice of it in at least one newspaper circulating in its area and do so before the end of the period of 21 days beginning with the date of the determination.

Failure to comply with subsection (6) does not affect the validity of a determination.

For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 1 year ending with that day—

In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of any one or more periods of not more than 6 weeks during which either of the conditions in subsection (8)(a) and (b) is not met (or neither of them is met).

The Secretary of State may by regulations substitute a different period, of not less than 6 weeks, for the period which is for the time being specified in subsection (9).

For any financial year, a billing authority in England may by determination provide in relation to its area, or such part of its area as it may specify in the determination, that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling—

The conditions are—

A billing authority’s first determination under this section must be made at least one year before the beginning of the financial year to which it relates.

In exercising its functions under this section a billing authority must have regard to any guidance issued by the Secretary of State.

Where a determination under this section has effect in relation to a class of dwellings—

A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in the area.

The notice must be published before the end of the period of 21 days beginning with the date of the determination.

The validity of the determination is not affected by a failure to comply with subsection (7) or (8).

The Secretary of State may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under section 11C.

A class of dwellings may be prescribed under subsection (1) by reference to such factors as the Secretary of State thinks fit and may, amongst other factors, be prescribed by reference to—

The Secretary of State may by regulations specify a different percentage limit for the limit which is for the time being specified in section 11C(1)(b).

A statutory instrument containing regulations made under subsection (3) may not be made unless a draft of the instrument has been approved by resolution of the House of Commons.

Where subsection (2) or (3) apply in respect of any chargeable dwelling in Wales and any day, the amount of council tax payable in respect of the dwelling for the day is subject to a discount of an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations (but see also section 11F).

This subsection applies where, on the day concerned—

This subsection applies where, on the day concerned, such other criteria as may be prescribed by the Welsh Ministers in regulations are met.

Regulations made under subsection (1) may—

For the purpose of subsection (2), a person falls to be disregarded for the purposes of discount if the person is of a description prescribed by the Welsh Ministers in regulations.

Regulations made under subsection (2)(b) or (3) may prescribe conditions or criteria (as the case may be) by reference to—

Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

Where council tax payable in respect of any chargeable dwelling in Wales and any day is subject to a discount because section 11E(1) applies, the Welsh Ministers may for any financial year by regulations prescribe classes of dwelling in relation to which the amount of the discount is subject to any determination made in accordance with subsection (2).

For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that the discount in relation to a class of dwellings prescribed—

A class of dwellings may be prescribed under subsection (1) by reference to—

A billing authority may vary or revoke a determination for a financial year, but only before the beginning of that year.

A billing authority that makes a determination under this section must, before the end of the period of 21 days beginning with the day the determination is made—

The validity of a determination is not affected by a failure to comply with subsection (5).

Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that if on any day a dwelling is a long-term empty dwelling the amount of council tax payable in respect of the dwelling and the day is increased by such percentage of not more than 300 as it may specify in the determination.

Where a determination is made in accordance with subsection (1) and a discount applies, the authority must calculate the amount of council tax payable by first adding the percentage increase mentioned in subsection (1) and then subtracting the discount.

A billing authority may specify different percentages for different dwellings based on the length of time for which they have been long-term empty dwellings.

In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

The Welsh Ministers may, by regulations, prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

A class of dwellings may be prescribed under subsection (4) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—

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A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.

The notice must be published before the end of the period of 21 days beginning with the date of the determination.

The validity of a determination is not affected by a failure to comply with subsection (8) or (9).

For the purposes of this section, a dwelling is a “long-term empty dwelling” on any day if for a continuous period of at least 1 year ending with that day—

In determining whether a dwelling is a long-term empty dwelling, no account is to be taken of—

The Welsh Ministers may by regulations—

A statutory instrument containing regulations made under subsection (13)(a) or (b) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.

Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling the amount of council tax payable in respect of the dwelling and the day is increased by such percentage of not more than 300 as it may specify in the determination.

Where a determination is made in accordance with subsection (1) and a discount applies, the authority must calculate the amount of council tax payable by first adding the percentage increase mentioned in subsection (1) and then subtracting the discount.

The conditions are—

But a billing authority's first determination under this section must be made at least one year before the beginning of the financial year to which it relates.

In exercising its functions under this section a billing authority must have regard to any guidance issued by the Welsh Ministers.

The Welsh Ministers may by regulations prescribe one or more classes of dwelling in relation to which a billing authority may not make a determination under this section.

A class of dwellings may be prescribed under subsection (5) by reference to such factors as the Welsh Ministers think fit and may, amongst other factors, be prescribed by reference to—

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A billing authority may make a determination varying or revoking a determination under this section for a financial year, but only before the beginning of the year.

Where a billing authority makes a determination under this section it must publish a notice of the determination in at least one newspaper circulating in its area.

The notice must be published before the end of the period of 21 days beginning with the date of the determination.

The validity of a determination is not affected by a failure to comply with subsection (9) or (10).

The Welsh Ministers may by regulations specify a different percentage limit for the limit which is for the time being specified in subsection (1)(b).

A statutory instrument containing regulations made under subsection (12) may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the National Assembly for Wales.

Any other statutory instrument containing regulations made under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

The amount of council tax which a person is liable to pay in respect of any chargeable dwelling and any day (as determined in accordance with sections 10 to 13)—

Each billing authority in England must make a scheme specifying the reductions which are to apply to amounts of council tax payable, in respect of dwellings situated in its area, by—

Schedule 1A (which contains provisions about schemes under subsection (2)) has effect.

The Welsh Ministers may by regulations—

Schedule 1B (which contains further provisions about regulations under subsection (4) and about schemes under those regulations) has effect.

The power under subsection (1)(c) includes power to reduce an amount to nil.

The power under subsection (1)(c) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.

No regulations under subsection (4) are to be made unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, the National Assembly for Wales.

In this Part “council tax reduction scheme” means a scheme under subsection (2) or regulations under subsection (4).

The Secretary of State may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in England of—

The National Assembly for Wales may by regulations make provision for the purpose of smoothing changes in council tax liability resulting from the coming into force in relation to a billing authority in Wales of—

Regulations under this section may, in particular—

Without prejudice to section 113(1) below, regulations under this section may make different provision for different financial years.

To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

In subsection (5) above, “social security instrument” has the meaning given by section 13(10) above.

Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

Schedule 4 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

Where a liability order has been made against a person under regulations under Schedule 4, the billing authority concerned may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.

Valuation and community charge tribunals established under Schedule 11 to the 1988 Act shall be known as valuation tribunals.

Such tribunals shall exercise, in addition to the jurisdiction conferred on them by or under the 1988 Act, the jurisdiction conferred on them by—

The appropriate authority may by regulations provide for the exercise, for prescribed council tax purposes, of—

The appropriate authority may by regulations make provision about arrangements for access to electronic records for prescribed council tax purposes where the arrangements are entered into otherwise than under a requirement of the kind mentioned in subsection (1)(b).

The appropriate authority may by regulations—

The provision that may be made by regulations under this section includes, in particular, provision equivalent to— with such modifications as the appropriate authority thinks fit.

For the purposes of subsection (4), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

This section does not affect the operation of Schedule 2 (administration of council tax).

In this section “council tax purposes” means purposes relating to a person's liability to pay council tax.

A person may appeal to a valuation tribunal if he is aggrieved by—

In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.

Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.

No appeal may be made under subsection (1) above unless—

A notice under subsection (4) above must be served on the billing authority concerned.

A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.

The conditions are that—

Where a notice under subsection (4) above is served on an authority, the authority shall—

The appropriate authority may by regulations provide for the creation of offences that may be committed by a person in prescribed circumstances—

Regulations under subsection (1)(a), (b) or (c)—

Regulations under subsection (1)(a), (b) or (c)—

Regulations under subsection (1)(d), (e) or (f) that create an offence that may only be committed by a person acting dishonestly—

Regulations under this section that create an offence within subsection (4) that may be committed before 2 May 2022 may not provide for such an offence committed before that date to be punishable on summary conviction with imprisonment for a term exceeding 6 months.

Regulations under subsection (1)(d), (e) or (f) that create an offence that may be committed by a person acting otherwise than dishonestly—

Regulations under this section that create an offence within subsection (6) that may be committed before the date that section 281(5) of the Criminal Justice Act 2003 comes into force may not provide for such an offence committed before that date to be punishable with imprisonment for a term exceeding 3 months.

The appropriate authority may by regulations make provision—

The provision that may be made by regulations under this section includes, in particular, provision equivalent to— with such modifications as the appropriate authority thinks fit.

For the purposes of subsection (9), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—

The appropriate authority may by regulations make provision for the imposition of a penalty by a billing authority on a person where in prescribed circumstances—

Regulations under this section must—

Where— the Treasury may by order substitute for that sum such other sum as appears to them to be justified by the change.

An order under subsection (4) does not apply in relation to any act done or omission which began before the date on which the order comes into force.

This section does not affect the operation of paragraph 1 of Schedule 3 (penalties).

The provision that may be made by regulations under this section includes, in particular, provision equivalent to— with such modifications as the appropriate authority thinks fit.

For the purposes of subsection (7), each of the following is a “relevant enactment”—

The reference in subsection (8)—

In sections 14A to 14C—

A statutory instrument containing regulations made by the Secretary of State under any of sections 14A to 14C may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

A statutory instrument containing regulations made by the Welsh Ministers under any of sections 14A to 14C may not be made unless a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales.

Subject to the provisions of this section, Schedule 4A to the 1988 Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall, with the exception of paragraph 6, apply for the purposes of this Part as it applies for the purposes of Part III of that Act.

Any reference in this section to the Schedule is a reference to Schedule 4A to the 1988 Act as it applies for the purposes of this Part.

Where— any dwelling in which the building or any part of it will be comprised shall be deemed for the purposes of this Part to have come into existence on that day.

For the purposes of subsection (3) above the relevant day in relation to a completion notice is—

Where— the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

Any reference in this section or the Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

Any reference in this section to a building includes a reference to a part of a building; and any reference in the Schedule to the valuation officer shall be construed as a reference to the listing officer.

The Secretary of State may make such regulations as he thinks fit to deal with any case where a person dies and at any time before his death—

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 or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

Subsection (2) below applies in the case of a dwelling provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.

Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—

The authorities are—

The Secretary of State may by order provide that subsection (2) above shall also apply in relation to any dwelling of a class prescribed by the order.

Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (2) of that section.

The Commissioners of Inland Revenue shall appoint a listing officer for each billing authority.

The remuneration of, and any expenses incurred by, listing officers in carrying out their functions (including the remuneration and expenses of persons, whether or not in the service of the Crown, to assist them) shall be paid out of money provided by Parliament.

Any reference in this Chapter to a listing officer’s or the Commissioners’ functions is a reference to the functions imposed or conferred on him or them by or under this Chapter.

The Commissioners of Inland Revenue shall— as they consider necessary or expedient for the purpose of facilitating the compilation and maintenance by those officers of valuation lists in accordance with this Chapter.

The valuations shall be carried out by reference to the appropriate date and on such assumptions and in accordance with such principles as may be prescribed.

Without prejudice to the generality of their powers, the Commissioners of Inland Revenue may appoint persons who are not in the service of the Crown to assist them in carrying out the valuations.

For the purposes of subsection (2) above, the appropriate date is—

For the purposes of the valuations the Commissioners of Inland Revenue may disclose to a person appointed under subsection (3) above—

The power to make regulations under subsection (2A)(b)(ii) is exercisable—

If any person to whom any report or information is disclosed by virtue of subsection (4) above uses or discloses the report or information, in whole or in part, otherwise than for the purposes of the valuations, he shall be liable—

Except as provided by subsection (4) above, nothing in this section permits the disclosure to any person appointed under subsection (3) above of information which is subject to the rules of confidentiality applicable to the Commissioners of Inland Revenue.

In accordance with this Chapter, the listing officer for a billing authority shall compile, and then maintain, a list for the authority (to be called its valuation list).

The list must be compiled on 1st April 1993 , shall come into force on that day and shall remain in force until a new list for the authority is compiled under section 22B below .

Before the list is compiled the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.

Any valuation of a dwelling carried out by the listing officer in pursuance of subsection (3) above shall be carried out in accordance with section 21(2) above.

At the following times, namely— the listing officer shall send to the billing authority a copy of the list which he proposes (on the information then before him) to compile.

As soon as reasonably practicable after receiving the copy under subsection (5)(b) above the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

As soon as reasonably practicable after compiling a list the listing officer shall send a copy of it to the authority.

As soon as reasonably practicable after receiving the copy under subsection (7) above the authority shall deposit it at its principal office.

The list must be maintained for so long as is necessary for the purposes of this Part.

A valuation list must show, for each day for which it is in force, each dwelling which is situated in the billing authority’s area.

For each day on which a dwelling is shown in a list, the list must also show which of the valuation bands is applicable to the dwelling.

A list must also contain such information about dwellings shown in it as may be prescribed.

The omission from a list of any matter required to be included in it shall not of itself render the list invalid.

Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.

Every new listing officer shall, on 1st April 1996, compile a list (“the amalgamated list”) for the new billing authority for which he is appointed, based on the information provided for him under this section.

The amalgamated list shall contain the information which was included in the valuation lists compiled on 1st April 1993 for the old billing authorities (“the current lists”) so far as that information is relevant.

The amalgamated list shall also include the information which was included in any current list by way of an alteration, so far as that information is relevant.

A new listing officer’s amalgamated list shall be treated, for the purposes of this Act, as the valuation list for his new billing authority and shall be deemed to have come into force on 1st April 1993.

Where an amalgamated list contains information which is derived from any alteration made to any valuation list or lists from which it is derived, the amalgamated list shall be treated as having been varied on the date on which the alteration was made.

Subsections (2) to (8) of section 22 above shall not apply in relation to an amalgamated list.

Every listing officer shall—

A new listing officer receiving any information under subsection (7)(a) above shall send a copy of it to his new billing authority as soon as is reasonably practicable.

As soon as is reasonably practicable after compiling the amalgamated list, a new listing officer shall send a copy of it to his new billing authority.

A new billing authority receiving a copy of an amalgamated list under subsection (9) above shall, as soon as is reasonably practicable, deposit it at its principal office.

In this section—

For the purposes of this section—

The Secretary of State may make regulations about the alteration by listing officers of valuation lists which have been compiled under this Chapter; and subsections (2) to (10) below shall apply for the purposes of this subsection.

The regulations may include provision that where a listing officer intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 21(2) above.

The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

The regulations may include provision—

The regulations may include provision that, where there is a disagreement between the listing officer and another person making a proposal for the alteration of a list— an appeal may be made to a valuation tribunal.

The regulations may include—

The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

The regulations may include provision that where— the authority must alter the copy accordingly.

In this section—

The regulations may include provision that where— the authority must alter the copy accordingly.

The listing officer for a billing authority shall compile, and then maintain, new lists for the authority in accordance with this Chapter (each such list to be called its valuation list).

A new list must be compiled, in relation to billing authorities in England, on 1 April in each year specified by order made by the Secretary of State.

A new list must be compiled—

After that, a new list must be compiled in relation to billing authorities in Wales on 1 April in each year specified by order made by the Welsh Ministers , but an order under this subsection cannot specify a year later than 2027.

After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.

Revaluation years are 2028 and every fifth year afterwards.

The Welsh Ministers may by order amend subsection (3B) so as to—

A new list shall come into force on the day on which it is compiled and shall remain in force until the next such list is compiled.

The duty to maintain a list compiled under this section continues for so long as is necessary for the purposes of this Part and is not affected by the list ceasing to be in force.

Before a list is compiled under this section, the listing officer must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on the date on which it is to be compiled.

Where a list is to be compiled under subsection (1A), (2) or (3), the listing officer for a billing authority shall send the authority a copy of the list he proposes to compile (on the information then before him) not later than 1st September before the date on which it is to be compiled.

Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)—

As soon as reasonably practicable after receiving a copy list under subsection (7) above, a billing authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.

A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it.

As soon as reasonably practicable after the listing officer for a billing authority has compiled a list under this section, he shall send a copy of it to the authority.

As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in England shall deposit it at its principal office.

As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must—

No order under subsection (1A) above may be made unless a draft of the order has been laid before, and approved by resolution of, the House of Commons.

No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru.

A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru.

This section applies where the Secretary of State makes an order under subsection (4)(b) of section 5 above providing that, as regards financial years beginning on or after such date as is specified in the order, valuation bands so specified shall be substituted for those for the time being effective for the purposes of subsection (2) or (3) of that section.

For the purpose of— the provisions of this Chapter shall have effect with the modifications mentioned in subsection (3) below.

The modifications are—

If a valuation officer needs to value a dwelling in Wales for the purpose of carrying out any of his functions, he and any servant of the Crown authorised by him in writing may enter on, survey and value the dwelling if subsections (2) and (3) below are fulfilled.

At least three clear days’ notice in writing of the proposed exercise of the power must be given; and there shall be disregarded for this purpose any day which is—

In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce his authority.

If a person intentionally delays or obstructs a person in the exercise of a power under this section, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

In this section and section 27 below “valuation officer” means any listing officer and any other officer of the Commissioners of Inland Revenue who is for the time being appointed by them to carry out any of their functions.

If a valuation officer needs to value a dwelling in England for the purpose of carrying out any of the officer’s functions, the officer and any servant of the Crown authorised by the officer in writing may enter on, survey and value the dwelling if subsections (2) and (4) are fulfilled and (where it applies) subsection (5) is fulfilled.

The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under subsection (1).

The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the dwelling.

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 a valuation officer proposes to exercise the power, that person must if required produce the authorisation.

A person who intentionally delays or obstructs a person in the exercise of a power under this section is liable on summary conviction to a fine not exceeding level 1 on the standard scale.

For the purpose of the requirement under subsection (4), the following days are to be disregarded—

The tribunal may—

In this section—

In any case where— the authority, officer or other person shall supply the information requested, and shall do so in such form and manner and at such time as the listing officer or the Commissioners specify in the notice.

For the purpose of carrying out any of his functions, a valuation officer may serve on a person who is or has been an owner or occupier of any dwelling a notice—

A person on whom a notice is served under subsection (2) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.

If a person on whom a notice has been served under subsection (2) above fails without reasonable excuse to comply with subsection (3) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

If, in supplying information in purported compliance with subsection (3) above, a person on whom a notice has been served under subsection (2) above— he shall be liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding level 3 on the standard scale or both.

If in the course of the exercise of its functions any information comes to the notice of a charging or billing authority which it considers would assist a listing officer in carrying out any of his functions, it shall be the authority’s duty to inform the listing officer.

In carrying out any of his or their functions, a listing officer or the Commissioners of Inland Revenue may also take into account any other information available to him or them, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

In this section—

A person may require a listing officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

A person may require a billing authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if—

A requirement under subsection (1), (2) , (2A), (3) or (3A) above must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.

Where access is given under this section to information in documentary form the person to whom access is given may—

A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if—

Where access is given under this section 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 subsection (5) or (6) above, the subsection 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 section— he shall be liable on summary conviction to a fine not exceeding level 2 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 24 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding five years.

A person may—

If a reasonable charge is required for a facility under subsection (2) above, that subsection shall not apply unless the person seeking to avail himself of the facility pays the charge.

If without reasonable excuse a person having custody of a document mentioned in subsection (1) above— he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

For each financial year and each category of dwellings in its area, a billing authority shall, in accordance with subsection (2) below, set an amount of council tax.

An amount so set shall be calculated by taking the aggregate of—

Where the aggregate amount given by subsection (2) above is a negative amount, the amount set shall be nil.

Dwellings fall within different categories for the purposes of subsections (1) and (2) above according as different calculations have been made in relation to them in accordance with —

A billing authority shall assume for the purposes of subsections (1) and (2) above that each of the valuation bands is shown in its valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

Any amount must be set before 11th March in the financial year preceding that for which it is set, but is not invalid merely because it is set on or after that date.

No amount may be set before the earlier of the following—

No amount may be set unless the authority has made in relation to the year the calculations required by this Chapter.

A purported setting of an amount, if done in contravention of subsection (7) or (8) above, shall be treated as not having occurred.

Where the major precepting authority in question is the Greater London Authority, subsections (2)(b) and (4) above shall have effect as if the references to sections 43 to 47 below were references to the appropriate Greater London provisions.

In this section, “the appropriate Greater London provisions” means—

Where a billing authority has set amounts for a financial year under section 30 above and at any later time— it shall as soon as reasonably practicable after that time set amounts in substitution so as to give effect to those calculations or that precept.

Any amount set in substitution under subsection (1) above must be set in accordance with section 30 above, but subsection (6) of that section shall be ignored for this purpose.

Where a billing authority sets any amount in substitution under subsection (1) above (a new amount), anything paid to it by reference to the amount for which it is substituted (the old amount) shall be treated as paid by reference to the new amount.

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—

Subject to any provision made by regulations under subsection (6) below, where an authority sets amounts in substitution under subsection (1)(b) above, it may recover from the major precepting authority administrative expenses incurred by it in, or in consequence of, so doing.

Subject to any provision made by regulations under subsection (6) below, where an authority sets amounts in substitution under subsection (1)(a) above in the circumstances described in section 52ZO(6) or 52ZP(6) or (8) below, it may recover from the local precepting authority in question administrative expenses incurred by it in, or in consequence of, so doing.

The Secretary of State may by regulations make provision for cases in which—

In relation to each financial year a billing authority in Wales shall make the calculations required by this section.

The authority must calculate the aggregate of—

The authority must calculate the aggregate of—

The expenditure mentioned in subsection (2)(a) does not include expenditure which the authority estimates it will charge to a BID Revenue Account.

If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

In making the calculation under subsection (2) above the authority must ignore—

... subsection (3)(a) above does not require the estimation of sums payable into a billing authority's council fund in respect of council tax or non-domestic rates or the grant paid to them under section 88A of the Local Government Finance Act 1988.

In estimating under subsection (2)(a) above the authority shall take into account— but (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) shall not anticipate a precept, levy or special levy not issued.

For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Welsh Ministers may by regulations do one or both of the following—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A statutory instrument containing regulations under subsection (9) is subject to annulment in pursuance of a resolution of Senedd Cymru.

In this section and section 33—

“BID levy” and “BID Revenue Account” have the meaning given in Part 4 of the Local Government Act 2003.

In relation to each financial year a billing authority in England must make the calculations required by this section.

The authority must calculate the aggregate of—

The authority must calculate the aggregate of—

If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.

In making the calculation under subsection (2) above the authority must ignore—

In estimating under subsection (2)(a) above the authority must take into account—

But (except as provided by regulations under section 41 below or regulations under section 74 or 75 of the 1988 Act) the authority must not anticipate a precept, levy or special levy not issued.

For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—

In making the calculation under subsection (3) above the authority must ignore—

The Secretary of State may by regulations do either or both of the following—

Calculations to be made in relation to a particular financial year under this section must be made before 11th March in the preceding financial year, but they are not invalid merely because they are made on or after that date.

This section is subject to section 52ZS below (which requires a direction to a billing authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).

In this section “BID Revenue Account” has the same meaning as in Part 4 of the Local Government Act 2003.

In relation to each financial year a billing authority in Wales shall calculate the basic amount of its council tax by applying the formula— where— R is the amount calculated (or last calculated) by the authority under section 32(4) above as its budget requirement for the year; P is the aggregate of the sums which the authority estimates will be payable for the year into its ... council fund in respect of redistributed non-domestic rates, revenue support grant, its council tax reduction scheme, additional grant or special grant ...;; T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.

Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 32 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.

In this section, references to sums payable for a financial year in respect of— are to be construed in accordance with section 32(12).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations under section 32(9) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above ... (whether by adding, deleting or amending items) as appear to the Secretary of State to be necessary or expedient.

The Welsh Ministers shall make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

... the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by the amount calculated in accordance with the following formula— J is the authority's estimate of the amount by which the aggregate for the year of the chargeable amounts under Part III of the 1988 Act (non-domestic rating) will be less than it would be apart from section 47 of that Act (discretionary relief); K is the authority's estimate of the reductions and remittances which will be made for the year under section 49 of that Act (reduction or remission of liability); L is the authority's estimate of the deductions which, in pursuance of rules made by virtue of paragraph 4(5)(a) of Schedule 8 to that Act (non-domestic rating contributions), will be made for the year as regards the operation of sections 47 and 49 of that Act.

In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula– where–E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil; B is the proportion of council tax benefit prescribed for the authority for the year.

E is to be calculated by applying the formula– where–R has the same meaning as in subsection (1) above; LP is the aggregate of the precepts for the year– (a)issued to the council by local precepting authorities; or (b)anticipated by the council in pursuance of regulations made under section 41(3) below; which were taken into account by the council in making the calculation required by section 32(2) above; BX is the guideline budget requirement prescribed for the authority for the year. B has the same meaning as in subsection (3C) above.

A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.

In relation to each financial year a billing authority in England must calculate the basic amount of its council tax by applying the formula— where— R is the amount calculated (or last calculated) by the authority under section 31A(4) above as its council tax requirement for the year; T is the amount which is calculated by the authority as its council tax base for the year and, where one or more major precepting authorities have power to issue precepts to it, is notified by it to those authorities (“the major precepting authorities concerned”) within the prescribed period.

Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 31A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.

The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and a billing authority must make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the major precepting authorities concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.

The Secretary of State may by regulations do either or both of the following—

This section applies where for any financial year an item mentioned in section 35(1) below relates to a part only of a billing authority’s area; and in this section “special item” means any such item which so relates and “the relevant part”, in relation to such an item, means the part concerned.

The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which no special item relates by applying the formula— where— B is the amount calculated (or last calculated) by the authority under section 31B(1) above or section 33(1) above as the basic amount of its council tax; A is the aggregate amount of all special items; T is the amount determined for item T in section 31B(1) above or in section 33(1) above.

The authority shall calculate the basic amount of its council tax for dwellings in a part of its area to which one or more special items relate by adding to the amount given by the formula in subsection (2) above the aggregate of the amounts which, in relation to each of those special items, are given by the formula— where— S is (in each case) the amount of the special item; TP is (in each case) the amount of the authority’s council tax base for the relevant part as calculated by it for the year.

The Secretary of State shall make regulations containing rules for making for any year any calculation required by item TP in subsection (3) above; and a billing authority shall make the calculation for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

Regulations under subsection (4) that apply to billing authorities in England may contain different rules for the purposes of calculating item TP in relation to different kinds of special item.

The items referred to in section 34(1) above are—

For the purposes of subsection (1) above—

The following rules shall apply to the making of a resolution under subsection (2)(e) above by a billing authority—

Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—

Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—

The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula— where— A is the amount calculated (or last calculated) by the billing authority for that year under section 31B(1) above or section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings; N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band; D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.

Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.

An authority in Wales which has made calculations in accordance with sections 32 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 32(10) above for this purpose.

None of the substitute calculations shall have any effect if—

In making substitute calculations under section 33(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item P or T in section 33(1) above or item TP in section 34(3) above.

For the purposes of subsection (2)(a) above, one negative amount shall be taken to exceed another if it is closer to nil (so that minus £1 shall be taken to exceed minus £2).

For the purposes of subsection (3) above, the billing authority may treat any amount determined in the previous calculations for item P in section 33(1) above as increased by the amount of any sum which—

Subsections (2) and (3) above shall not apply if the previous calculations have been quashed because of a failure to comply with sections 32 to 36 above in making the calculations.

An authority in England which has made calculations in accordance with sections 31A, 31B and 34 to 36 above in relation to a financial year (originally or by way of substitute) may make calculations in substitution in relation to the year in accordance with those sections, ignoring section 31A(11) above for this purpose.

None of the substitute calculations shall have any effect if—

In making substitute calculations under section 31B(1) or 34(3) above, the billing authority must use any amount determined in the previous calculations for item T in section 31B(1) above or item TP in section 34(3) above.

For the purposes of subsection (2)(a) above, one negative amount is to be taken to exceed another if it is closer to nil (so that minus £1 is to be taken to exceed minus £2).

Subsections (2) and (3) above do not apply if the previous calculations have been quashed because of a failure to comply with sections 31A, 31B and 34 to 36 above in making the calculations.

If the Secretary of State so requires by regulations, a precepting authority shall supply prescribed information within a prescribed period to any billing authority to which it has power to issue a precept.

A billing authority which has set amounts in accordance with section 30 above (originally or by way of substitute) shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amounts in at least one newspaper circulating in the authority’s area.

Failure to comply with subsection (2) above does not make the setting of amounts invalid.

Each of the following is a major precepting authority for the purposes of this Part, namely—

Each of the following is a local precepting authority for the purposes of this Part, namely—

A precept may only be issued to an appropriate billing authority.

If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.

In respect of the financial year beginning on 1st April 2000, and subsequent financial years, for the purposes of Chapter IV of this Part,

For each financial year a major precepting authority shall issue a precept or precepts in accordance with this section.

A precept issued to a billing authority under this section must state—

Dwellings fall within different categories for the purposes of subsection (2) above according as different calculations have been made in relation to them in accordance with —

A major precepting authority shall assume for the purposes of subsection (2) above that each of the valuation bands is shown in the billing authority’s valuation list as applicable to one or more dwellings situated in its area or (as the case may be) each part of its area as respects which different calculations have been so made.

A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

No such precept may be issued to a billing authority in Wales before the earlier of the following—

No such precept may be issued by a precepting authority in England to a billing authority before the earlier of the following—

No such precept may be issued unless the precepting authority has made in relation to the year the calculations required by this Chapter.

A purported issue of such a precept, if done in contravention of subsection (5A), (6) or (7) above, shall be treated as not having occurred.

Where the precepting authority is the Greater London Authority, this section shall have effect with the following modifications—

In this section, “the appropriate Greater London provisions” means—

Where the precepting authority is a mayoral combined authority—

Where the precepting authority is a mayoral CCA—

For each financial year a local precepting authority may issue a precept in accordance with this section.

A precept issued to a billing authority under this section must state, as the amount payable by that authority for the year, the amount which has been calculated (or last calculated) —

The Welsh Ministers may by regulations make provision that a billing authority in Wales making calculations in accordance with section 32 above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

The Secretary of State may by regulations make provision that a billing authority in England making calculations in accordance with section 31A above (originally or by way of substitute) may anticipate a precept under this section; and the regulations may include provision as to—

A precept under this section must be issued before 1st March in the financial year preceding that for which it is issued, but is not invalid merely because it is issued on or after that date.

A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of Senedd Cymru.

Where— it shall as soon as reasonably practicable after that time issue a precept or precepts in substitution so as to give effect to those calculations.

Any precept issued in substitution under subsection (1) above must be issued in accordance with section 40 or (as the case may be) section 41 above, but subsection (5) of section 40 and subsection (4) of section 41 shall be ignored for this purpose.

Where a precepting authority issues a precept in substitution (a new precept) anything paid to it by reference to the precept for which it is substituted (the old precept) shall be treated as paid by reference to the new precept.

If the amount stated in the old precept exceeds that of the new precept, the following shall apply as regards anything paid if it would not have been paid had the amount of the old precept been the same as that of the new precept—

Any reference in subsection (4) above to the amount stated in a precept shall be construed, in relation to a precept issued by a major precepting authority, as a reference to the amount stated in the precept in accordance with section 40(2)(b) above.

In relation to each financial year a major precepting authority in Wales shall make the calculations required by this section.

The authority must calculate the aggregate of—

The authority must calculate the aggregate of—

If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated shall be its budget requirement for the year.

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For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—

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The Welsh Ministers may by regulations do one or both of the following—

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In this section and section 44 below “police grant”, in relation to a major precepting authority and a financial year, means the total amount of grant payable to the authority in accordance with the police grant report for that year.

In subsection (6A) above “police grant report” means a police grant report approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996.

In this section and section 44—

A statutory instrument containing regulations under subsection (7) is subject to annulment in pursuance of a resolution of Senedd Cymru.

In relation to each financial year a major precepting authority in England must make the calculations required by this section.

The authority must calculate the aggregate of—

The authority must calculate the aggregate of—

If the aggregate calculated under subsection (2) above exceeds that calculated under subsection (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated is to be its council tax requirement for the year.

In making the calculation under subsection (2) above the authority must ignore payments which must be met from a trust fund.

In estimating under subsection (2)(a) above an authority must take into account—

But (except as provided by regulations under section 74 of the 1988 Act) the authority must not anticipate a levy not issued.

In estimating under subsection (2)(a) above an authority must take into account the amount of expenditure which it estimates it will incur in the year in accordance with regulations under section 99(3) of the 1988 Act.

For the purposes of subsection (2)(c) above an authority's estimated future expenditure is—

In making the calculation under subsection (3) above the authority must ignore payments which must be made into a trust fund.

In estimating under subsection (3)(a) above the authority must take into account the sums which the authority estimates will be paid to it in the year by billing authorities in accordance with regulations under section 99(3) of the 1988 Act.

The Secretary of State may by regulations do one or both of the following—

This section is subject to section 52ZT below (which requires a direction to a major precepting authority that the referendum provisions in Chapter 4ZA are not to apply to the authority for a financial year to state the amount of the authority's council tax requirement for the year).

In relation to each financial year a major precepting authority in Wales shall calculate the basic amount of its council tax by applying the formula— where— R is the amount calculated (or last calculated) by the authority under section 43(4) above as its budget requirement for the year; P is the aggregate of the sums which the authority estimates will be payable to it for the year in respect of redistributed non-domestic rates, revenue support grant , additional grant , special grant, floor funding or police grant; T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned") as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority’s area, and are notified by them to the authority within the prescribed period.

Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 43 above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above shall be nil.

In this section—

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Regulations under section 43(7) above may make such consequential alterations of the constituents of any calculation required by item P in subsection (1) above ... (whether by adding, deleting or amending items) as appear to the Welsh Ministers to be necessary or expedient.

The Welsh Ministers shall make regulations containing rules for making for any year the calculations required by item T in subsection (1) above; and the billing authorities concerned shall make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority within that period, that item shall be determined in the prescribed manner by such authority or authorities as may be prescribed.

Any negative amount given by a calculation under subsection (1) above shall be assumed to be nil for the purposes of this Chapter.

A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of Senedd Cymru.

In relation to each financial year a major precepting authority in England must calculate the basic amount of its council tax by applying the formula— where— R is the amount calculated (or last calculated) by the authority under section 42A(4) above as its council tax requirement for the year; T is the aggregate of the amounts which are calculated by the billing authorities to which the authority issues precepts (“the billing authorities concerned”) as their council tax bases for the year for their areas, or (as the case may require) for the parts of their areas falling within the authority's area, and are notified by them to the authority within the prescribed period.

Where the aggregate calculated (or last calculated) by the authority for the year under subsection (2) of section 42A above does not exceed that so calculated under subsection (3) of that section, the amount for item R in subsection (1) above is to be nil.

The Secretary of State must make regulations containing rules for making for any year the calculation required by item T in subsection (1) above; and the billing authorities concerned must make the calculations for any year in accordance with the rules for the time being effective (as regards the year) under the regulations.

Regulations prescribing a period for the purposes of item T in subsection (1) above may provide that, in any case where a billing authority fails to notify its calculation to the precepting authority concerned within that period, that item must be determined in the prescribed manner by such authority or authorities as may be prescribed.

The Secretary of State may by regulations do either or both of the following—