Office of Public Sector Information
PART I continued CHAPTER I continued
(1) 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—
(a) he was (or is alleged to have been) liable to pay council tax under section 6, 7 or 8 above;
(b) he was (or is alleged to have been) so liable, as spouse, under section 9 above; or
(c) a penalty was imposed on him under paragraph 1 of Schedule 3 to this Act.
(2) Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
(3) 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).
(4) 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.
(5) The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.
(6) The regulations may provide that proceedings (whether by way of appeal or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.
(1) 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.
(2) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—
(a) the dwelling being a chargeable dwelling; or
(b) any person being liable to pay council tax in respect of the dwelling.
(3) The authorities are—
(a) a billing authority other than the Council of the Isles of Scilly;
(b) a county council;
(c) a metropolitan county police authority;
(d) the Northumbria Police Authority;
(e) the Receiver for the Metropolitan Police District; and
(f) a combined police authority as defined in section 144 of the 1988 Act.
(4) 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.
(5) 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.
(1) The Commissioners of Inland Revenue shall appoint a listing officer for each billing authority.
(2) 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.
(3) 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.
(1) The Commissioners of Inland Revenue shall—
(a) carry out such valuations of dwellings in England and Wales;
(b) furnish listing officers with such information obtained in carrying out the valuations or in the exercise of the powers conferred by section 27 below; and
(c) disclose to such officers such contents of particulars delivered documents,
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.
(2) The valuations shall be carried out by reference to 1st April 1991 and on such assumptions and in accordance with such principles as may be prescribed.
(3) 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.
(4) For the purposes of the valuations the Commissioners of Inland Revenue may disclose to a person appointed under subsection (3) above—
(a) any survey report obtained for any purpose of rating, including non-domestic rating; and
(b) any information obtained in the exercise of the powers conferred by section 27 below.
(5) 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—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; and
(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.
(6) 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.
(1) 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).
(2) The list must be compiled on 1st April 1993 and shall come into force on that day.
(3) 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.
(4) 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.
(5) At the following times, namely—
(a) not later than 1st September 1992; and
(b) not earlier than 15th November 1992 and not later than 1st December 1992,
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.
(6) 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.
(7) As soon as reasonably practicable after compiling a list the listing officer shall send a copy of it to the authority.
(8) As soon as reasonably practicable after receiving the copy under subsection (7) above the authority shall deposit it at its principal office.
(9) The list must be maintained for so long as is necessary for the purposes of this Part.
(1) 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.
(2) 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.
(3) A list must also contain such information about dwellings shown in it as may be prescribed.
(4) The omission from a list of any matter required to be included in it shall not of itself render the list invalid.
(5) 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.
(1) 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.
(2) 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.
(3) 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.
(4) 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—
(a) since the valuation band was first shown in the list as applicable to the dwelling—
(i) there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it;
(ii) there has been a material reduction in the value of the dwelling;
(iii) the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act; or
(iv) in the case of a dwelling which continues to be such a hereditament, there has been an increase or reduction in its domestic use,
and (in any case) prescribed conditions are fulfilled;
(b) the listing officer is satisfied that—
(i) a different valuation band should have been determined by him as applicable to the dwelling; or
(ii) the valuation band shown in the list is not that determined by him as so applicable; or
(c) an order of a valuation tribunal or of the High Court requires the alteration to be made.
(5) The regulations may include provision—
(a) as to who (other than a listing officer) may make a proposal for the alteration of the list with a view to its being accurately maintained;
(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;
(c) as to the period within which a proposal must be made;
(d) as to the procedure for and subsequent to the making of a proposal;
(e) as to the circumstances in which and the conditions upon which a proposal may be withdrawn; and
(f) requiring the listing officer to inform other prescribed persons of the proposal in a prescribed manner.
(6) 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—
(a) about the validity of the proposal; or
(b) about the accuracy of the list,
an appeal may be made to a valuation tribunal.
(7) The regulations may include—
(a) 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);
(b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;
(c) provision requiring the listing officer to inform prescribed persons of an alteration within a prescribed period;
(d) provision requiring the listing officer to keep for a prescribed period a record of the state of the list before the alteration was made.
(8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—
(a) provision requiring payments or repayments to be made; and
(b) provision as to the recovery (by deduction or otherwise) of sums due.
(9) The regulations may include provision that where—
(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and
(b) a copy of the list has been deposited by the authority under section 22(8) above,
the authority must alter the copy accordingly.
(10) In this section—
“domestic use”, in relation to a dwelling, means use in such a manner as to constitute it domestic property for the purposes of Part III of the 1988 Act;
“material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;
“material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person;
“relevant transaction” means a transfer on sale of the fee simple, a grant of a lease for a term of seven years or more or a transfer on sale of such a lease.
(1) 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.
(2) For the purpose of—
(a) requiring listing officers to compile, and then maintain, new valuation lists for those financial years; and
(b) facilitating the compilation and maintenance by those officers of those lists,
the provisions of this Chapter shall have effect with the modifications mentioned in subsection (3) below.
(3) The modifications are—
(a) for the date specified in section 22(2) and (3) above there shall be substituted the date specified in the order; and
(b) for the dates specified in sections 21(2) and 22(5) above there shall be substituted such dates as are specified in an order made by the Secretary of State under this subsection.
(1) If a valuation officer needs to value a dwelling 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.
(2) 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—
(a) a Saturday, a Sunday, Christmas Day or Good Friday; or
(b) a day which is a bank holiday under the [1971 c. 80.] Banking and Financial Dealings Act 1971 in England and Wales.
(3) In a case where a person authorised by a valuation officer proposes to exercise the power, that person must if required produce his authority.
(4) 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.
(5) 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.
(1) In any case where—
(a) a notice is served by a listing officer or the Commissioners of Inland Revenue on a charging or billing authority, a community charges registration officer or any other person prescribed for the purposes of this subsection;
(b) the notice requests the supply of information of a description specified in the notice; and
(c) the information relates to property and is information which the listing officer or the Commissioners reasonably believe will assist him or them in carrying out any of his or their functions,
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.
(2) 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) requesting him to supply to the officer information which is of a description specified in the notice; and
(b) stating that the officer believes the information requested will assist him in carrying out his functions.
(3) 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.
(4) 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.
(5) If, in supplying information in purported compliance with subsection (3) above, a person on whom a notice has been served under subsection (2) above—
(a) makes a statement which he knows to be false in a material particular; or
(b) 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 three months or a fine not exceeding level 3 on the standard scale or both.
(6) 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.
(7) 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.
(8) In this section—
“charging authority” shall be construed in accordance with section 144(1) of the 1988 Act;
“community charges registration officer” shall be construed in accordance with section 26 of that Act.
(1) 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) the officer is maintaining the list; and
(b) the list is in force or has been in force at any time in the preceding five years.
(2) 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) the authority has deposited the copy under section 22(8) above; and
(b) the list is in force or has been in force at any time in the preceding five years.
(3) 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) the authority has deposited the copy under section 22(6) above; and
(b) the list itself is not yet in force.
(4) A requirement under subsection (1), (2) or (3) 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.
(5) Where access is given under this section to information in documentary form the person to whom access is given may—
(a) make copies of (or of extracts from) the document;
(b) require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.
(6) Where access is given under this section to information in a form which is not documentary the person to whom access is given may—
(a) make transcripts of (or of extracts from) the information;
(b) require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.
(7) 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.
(8) 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—
(a) intentionally obstructs a person in exercising a right under subsection (1), (2), (3), (5)(a) or (6)(a) above; or
(b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(1) 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.
(2) A person may—
(a) make copies of (or of extracts from) a document mentioned in subsection (1) above; or
(b) require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.
(3) 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.
(4) If without reasonable excuse a person having custody of a document mentioned in subsection (1) above—
(a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or
(b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(1) 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.
(2) An amount so set shall be calculated by taking the aggregate of—
(a) the amount which, in relation to the year and the category of dwellings, has been calculated (or last calculated) by the authority in accordance with sections 32 to 36 below; and
(b) any amounts which, in relation to the year and the category of dwellings, have been calculated in accordance with sections 43 to 47 below and have been stated (or last stated) in accordance with section 40 below in precepts issued to the authority by major precepting authorities.
(3) Where the aggregate amount given by subsection (2) above is a negative amount, the amount set shall be nil.
(4) 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 sections 32 to 36 below or sections 43 to 47 below or both.
(5) 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.
(6) 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.
(7) No amount may be set before the earlier of the following—
(a) 1st March in the financial year preceding that for which the amount is set;
(b) the date of the issue to the authority of the last precept capable of being issued to it (otherwise than by way of substitute) by a major precepting authority for the financial year for which the amount is set.
(8) No amount may be set unless the authority has made in relation to the year the calculations required by this Chapter.
(9) A purported setting of an amount, if done in contravention of subsection (7) or (8) above, shall be treated as not having occurred.
(1) Where a billing authority has set amounts for a financial year under section 30 above and at any later time—
(a) it makes substitute calculations under section 37 or 60 below; or
(b) it is issued with a precept for the year (originally or by way of substitute) by a major precepting authority,
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.
(2) 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.
(3) 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.
(4) 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—
(a) it shall be repaid if the person by whom it was paid so requires;
(b) in any other case it shall (as the billing authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any council tax set by the authority in accordance with section 30 above.
(5) 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.
(1) In relation to each financial year a billing authority shall make the calculations required by this section.
(2) The authority must calculate the aggregate of—
(a) the expenditure which the authority estimates it will incur in the year in performing its functions and will charge to a revenue account for the year;
(b) such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;
(c) the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting its estimated future expenditure;
(d) such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; and
(e) any amounts which it estimates will be transferred from its general fund to its collection fund pursuant to a direction under section 98(5) of the 1988 Act and charged to a revenue account for the year.
(3) The authority must calculate the aggregate of—
(a) the sums which it estimates will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year, other than sums which it estimates will be so payable in respect of redistributed non-domestic rates, revenue support grant or additional grant;
(b) any amounts which it estimates will be transferred from its collection fund to its general fund pursuant to a direction under section 98(4) of the 1988 Act and credited to a revenue account for the year; and
(c) the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a), (b) and (e) of subsection (2) above.
(4) 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.
(5) In making the calculation under subsection (2) above the authority must ignore—
(a) payments which must be met from its collection fund under section 90(2) of the 1988 Act or from a trust fund; and
(b) subject to subsection (2)(e) above, sums which have been or are to be transferred from its general fund to its collection fund.
(6) In estimating under subsection (2)(a) above the authority shall take into account—
(a) the amount of any precept issued to it for the year by a local precepting authority; and
(b) the amount of any levy or special levy issued to it for the year;
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.
(7) For the purposes of subsection (2)(c) above an authority’s estimated future expenditure is—
(a) that which the authority estimates it will incur in the financial year following the year in question, will charge to a revenue account for the year and will have to defray in the year before the following sums are sufficiently available, namely—
(i) sums which will be payable for the year into its general fund and in respect of which amounts will be credited to a revenue account for the year; and
(ii) sums which will be transferred as regards the year from its collection fund to its general fund; and
(b) that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.
(8) In making the calculation under subsection (3) above the authority must ignore, subject to paragraph (b) of that subsection, sums which have been or are to be transferred from its collection fund to its general fund.
(9) The Secretary of State may by regulations do one or both of the following—
(a) alter the constituents of any calculation to be made under subsection (2) or (3) above (whether by adding, deleting or amending items);
(b) alter the rules governing the making of any calculation under subsection (2) or (3) above (whether by deleting or amending subsections (5) to (8) above, or any of them, or by adding other provisions, or by a combination of those methods).
(10) 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.
(11) References in this section to expenditure incurred by an authority shall be construed in accordance with section 41(3) of the [1989 c. 42.] Local Government and Housing Act 1989.
Local Government Finance Act 1992