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Part IIIU.K. Financial Provisions

Chapter IE+W+S Council Tax

Substitute calculations etc.E+W+S

94 Substitute calculations under section 49 of the 1992 Act.E+W+S

(1)Section 49 of the M1Local Government Finance Act 1992 (substitute calculations) shall be amended as follows.

(2)For subsection (1) (power to make substitute calculations) there shall be substituted—

(1)A major precepting authority which has made calculations in relation to a financial year in accordance with—

(a)sections 43 to 48 above (originally or by way of substitute),

(b)sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, or

(c)sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above (by way of substitute),

may make calculations in substitution in relation to the year in accordance with the relevant provisions.

(1A)For the purposes of subsection (1) above, the relevant provisions are—

(a)in a case falling within paragraph (a), the provisions specified in that paragraph; and

(b)in a case falling within paragraph (b) or (c), the provisions specified in paragraph (c).

(3)In subsection (2) (cases where substitute calculations do not have effect)—

(a)at the beginning of paragraph (a) there shall be inserted “ in the case of a major precepting authority other than the Greater London Authority, ”; and

(b)after paragraph (a) there shall be inserted—

(aa)in a case where the major precepting authority is the Greater London Authority—

(i)the amount of any component budget requirement calculated under subsections (4) to (7) of section 85 of the Greater London Authority Act 1999,

(ii)the amount calculated under subsection (8) of that section, or

(iii)any amount calculated under section 88(2) or 89(3) of that Act as the basic amount of council tax applicable to any dwelling,

would exceed that so calculated in the previous calculations; or.

(c)in paragraph (b), after fails to comply with subsection (3) there shall be inserted “ or (3A) ”.

(4)After subsection (3) (requirement to use previous values of T and TP) there shall be inserted—

(3A)In making substitute calculations under section 88(2) or 89(3) of the Greater London Authority Act 1999, the authority must use any amount determined in the previous calculations for item P1 or T in section 88(2) of that Act or for item P2 or item TP2 in section 89(4) of that Act.

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)After subsection (5) (cases where previous calculations quashed for non-compliance with sections 43 to 48) there shall be inserted—

(6)Subsections (2) and (3A) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.

(7)For the purposes of subsection (6) above, the appropriate Greater London provisions means—

(a)in the case of calculations required to be made in accordance with sections 85 to 90 of the Greater London Authority Act 1999 and sections 47 and 48 above, those provisions; and

(b)in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 of, and Schedule 7 to, that Act and sections 47 and 48 above, those provisions.

(8)Where the major precepting authority is the Greater London Authority, any substitute calculations under this section shall be made in accordance with Schedule 7 to the Greater London Authority Act 1999.

Textual Amendments

Commencement Information

I1S. 94 wholly in force at 3.7.2000; s. 94 not in force at Royal Assent see s. 425(2); s. 94 in force at 3.7.2000 by S.I. 1999/3434, art. 4 (subject to transitional provisions in Sch. 1 Table 2)

Marginal Citations

95 Minimum budget for [F2Mayor's Office for Policing and Crime].E+W+S

(1)This section applies where the Authority—

(a)has made calculations in relation to a financial year in accordance with sections 85 to 90 above and sections 47 and 48 of the M2Local Government Finance Act 1992, or

(b)has made substitute calculations in relation to a financial year in accordance with sections 85, 86 and 88 to 90 above and Schedule 7 to this Act and sections 47 and 48 of that Act,

but it appears to the Secretary of State that the [F3Mayor's Office for Policing and Crime], in order to restore or maintain an efficient and effective police force for its area, requires a greater component [F4council tax] requirement than that previously calculated under section 85 above.

(2)Where this section applies, the Secretary of State may direct the Authority that there must be a component [F5council tax] requirement for the [F6Mayor's Office for Policing and Crime] for the year which is not less than such amount as may be specified in the direction.

[F7(2A)But the Secretary of State may not give a direction to the Authority under subsection (2) unless the Secretary of State is satisfied that it is necessary to give the direction in order to prevent the safety of people in the metropolitan police district from being put at risk.]

(3)The amount specified in a direction under subsection (2) above shall be that which the Secretary of State considers the minimum necessary in order for the [F8Mayor's Office for Policing and Crime] to restore or maintain an efficient and effective police force for its area.

[F9(3A)The power exercisable by virtue of subsection (2) above, and any direction given under that power, are subject to any limitation imposed under Chapter 4ZA of Part 1 of the Local Government Finance Act 1992 (council tax referendums).]

(4)Where a direction is given under this section, the Authority shall make calculations in substitution in relation to that year under subsections (4) to (7) of section 85 above in relation to—

(a)the [F10Mayor's Office for Policing and Crime] alone; or

(b)the [F10Mayor's Office for Policing and Crime] and one or more other constituent bodies.

(5)If the result of the substitute calculations is such that—

(a)there is an increase in the Authority’s consolidated [F11council tax] requirement for the year, or

(b)there is no such increase, but the results of calculations in substitution made in accordance with sections 85, 86 and 88 to 90 above and Schedule 7 to this Act and sections 47 and 48 of the M3Local Government Finance Act 1992 would be different from the last relevant calculations in relation to the year,

the Authority shall make calculations in substitution in relation to the year in accordance with those provisions.

(6)In subsection (5) above, the last relevant calculations means the last calculations made by the Authority in relation to the year in accordance with—

(a)sections 85 to 90 above and sections 47 and 48 of the M4Local Government Finance Act 1992, or

(b)sections 85, 86 and 88 to 90 above and Schedule 7 to this Act and sections 47 and 48 of that Act.

(7)None of the substitute calculations shall have any effect if—

(a)the amount calculated under section 85(6) or (7) above for the [F12Mayor's Office for Policing and Crime] is not in compliance with the direction; or

(b)there is an increase in the Authority’s consolidated [F13council tax] requirement for the year (as last calculated) which exceeds the minimum increase required to be made to the component [F13council tax] requirement for the [F12Mayor's Office for Policing and Crime] (as last calculated for the year) to comply with the direction under subsection (2) above; or

(c)in making substitute calculations under section 88(2) or 89(3) above, the Authority fails to comply with subsection (8) below.

(8)In making substitute calculations under section 88(2) or 89(3) above, the Authority must use any amount determined in the previous calculations for item F14... T in section 88(2) above or for F14... item TP2 in section 89(4) above.

F15(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12)Subsections (7)(c) and (8) above shall not apply if the previous calculations have been quashed because of a failure to comply with the appropriate Greater London provisions in making the calculations.

(13)For the purposes of subsection (12) above, the appropriate Greater London provisions means—

(a)in the case of calculations required to be made in accordance with sections 85 to 90 above and sections 47 and 48 of the M5Local Government Finance Act 1992, those provisions; and

(b)in the case of calculations required to be made in accordance with sections 85, 86 and 88 to 90 above and Schedule 7 to this Act and sections 47 and 48 of that Act, those provisions.

(14)Any substitute calculations under this section shall be made in accordance with Schedule 7 to this Act.

Textual Amendments

F11Words in s. 95(5)(a) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 36(2)(c); S.I. 2011/2896, art. 2(i)

F13Words in s. 95(7)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 36(2)(d); S.I. 2011/2896, art. 2(i)

Modifications etc. (not altering text)

C1S. 95 modified (3.7.2000) by 1996 c. 16, s. 96B(6) (as inserted (3.7.2000) by 1999 c. 29, s. 325, Sch. 27 para. 104 (with Sch. 12 para. 9(1))); S.I. 2000/1648, art. 2, Sch.

Marginal Citations

96 Provisions supplemental to section 95.E+W+S

(1)The Authority must—

(a)make the substitute calculations required by section 95 above, and

(b)where applicable, issue any precepts in substitution required in consequence under section 42 of the M6Local Government Finance Act 1992,

before the end of the period of 35 days beginning with the day on which it receives the direction under section 95 above.

(2)If the Authority fails to comply with the requirements mentioned in paragraph (a) or (b) of subsection (1) above within the period mentioned in that subsection, any authority to which it has power to issue a precept shall have no power during the period of restriction to pay anything in respect of a precept issued by the Authority for the year.

(3)For the purposes of subsection (2) above, the period of restriction is the period which—

(a)begins at the end of the period mentioned in subsection (1) above; and

(b)ends at the time (if any) when the Authority complies with the requirements mentioned in paragraphs (a) and (b) of subsection (1) above.

(4)The following provisions of this section apply in relation to substitute calculations other than those made pursuant to section 95 above.

(5)Subject to variation or revocation, a direction under section 95 above shall have effect in relation to any substitute calculations made under any enactment by the Authority—

(a)in accordance with sections 85, 86 and 88 to 90 above and Schedule 7 to this Act and sections 47 and 48 of the M7Local Government Finance Act 1992;

(b)in relation to the year to which the direction relates; and

(c)at any time after the giving of the direction.

(6)Where a direction under section 95 above has effect in relation to any substitute calculations by virtue of subsection (5) above, none of the calculations shall have any effect if the amount calculated under section 85(6) above for the [F16Mayor's Office for Policing and Crime] is not in compliance with the direction.

[F17(7)Subsections (5) and (6) above are subject to section 95(3A) (which provides that directions under that section are subject to the limitations imposed by the provisions about council tax referendums in Chapter 4ZA of Part 1 of the Local Government Finance Act 1992).]

Textual Amendments

Marginal Citations

97 Emergencies and disasters.E+W+S

(1)Where—

(a)the Authority has made calculations in accordance with subsections (4) to (7) of section 85 above (whether originally or by way of substitute), and

(b)the Mayor is of the opinion that, because of an emergency or disaster involving destruction of or danger to life or property, it is appropriate to recalculate any component [F18council tax] requirements,

the Authority may make calculations in substitution in relation to the year in accordance with those subsections.

(2)None of the substitute calculations shall have any effect if they involve—

(a)any change in the sums paid or to be paid to any of the functional bodies otherwise than out of the aggregate specified in subsection (2) of section 102 below; or

(b)any change in the Authority’s consolidated [F19council tax] requirement for the year.

(3)Any substitute calculations under this section shall be made in accordance with Schedule 7 to this Act.

Textual Amendments

F18Words in s. 97(1)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 37(a); S.I. 2011/2896, art. 2(i)

F19Words in s. 97(2)(b) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 37(b); S.I. 2011/2896, art. 2(i)

Commencement Information

I2S. 97 wholly in force at 3.7.2000; s. 97 not in force at Royal Assent see s. 425(2); s. 97(1)(2) in force at 12.1.2000 by S.I. 1999/3434, art. 2 (subject to transitional provisions in Sch. 1 Tables 1, 2); s. 97(3) in force at 3.7.2000 by S.I. 1999/3434, art. 4

98 Procedure for making substitute calculations.E+W+S

Schedule 7 to this Act (which contains procedural requirements for the making of substitute calculations by the Authority) shall have effect.