Search Legislation

The Local Government (Structural Changes) (Finance) Regulations 2008

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Regulation 15(5) and (6)

SCHEDULE 2CALCULATION OF COUNCIL TAX: MODIFICATIONS TO THE LOCAL GOVERNMENT FINANCE ACT 1992 AND CERTAIN SECONDARY LEGISLATION

This schedule has no associated Explanatory Memorandum

The Local Government Finance Act 1992

Section 30 of the Local Government Finance Act 1992

1.  In section 30 (amounts for different categories of dwelling)—

(a)in subsection (2)(a), for “32 to 36 below” substitute “32 and 36 below and Part 4 of the 2008 Regulations”;

(b)in subsection (4), for “32 to 36 below” substitute “32 and 36 below and Part 4 of the 2008 Regulations”; and

(c)in subsection (8), at the end insert “and Part 4 of the 2008 Regulations”.

Section 33 of the Local Government Finance Act 1992

2.  In the heading to section 33 (calculation of basic amount of tax) and in subsection (1)(1), for each occurrence of “basic” substitute “uniform”.

Section 34 of the Local Government Finance Act 1992

3.  Omit section 34 (additional calculations where special items relate to part only of area).

Section 36 of the Local Government Finance Act 1992

4.  In section 36 (calculation of tax for different valuation bands)—

(a)in subsection (1), for the definition of item A substitute—

A is the amount calculated (or last calculated) by the billing authority for that year under any of regulations 17(2), 18(2), 20(2), 21(2) or 22(2) of the 2008 Regulations in relation to that category of dwellings;; and

(b)in subsection (2), for “section 34 above” substitute “Part 4 of the 2008 Regulations”.

Section 37 of the Local Government Finance Act 1992

5.  In section 37 (substitute calculations)—

(a)in subsection (1)—

(i)for “32 to 36 above” substitute “32 and 36 above and Part 4 of the 2008 Regulations”, and

(ii)for “those sections” substitute “those provisions”;

(b)in subsection (2)(a), for “section 33(1) or 34(2) or (3) above” substitute “Part 4 of the 2008 Regulations”;

(c)for subsection (3) substitute—

(3) In making the substitute calculations, the billing authority must use any amount determined in the previous calculations—

(a)for item P or T in section 33(1) above, and

(b)as the council tax base for any part of the authority’s area.; and

(d)in subsection (6), for “32 to 36 above” substitute “32 or 36 above, or Part 4 of the 2008 Regulations”.

Section 52I of the Local Government Finance Act 1992

6.  In section 52I (duty of a designated billing authority)—

(a)in subsection (1), for “32 to 36 above” substitute “32 and 36 above and Part 4 of the 2008 Regulations”;

(b)in subsection (2)(b), for “section 33(1) or 34(2) or (3) above” substitute “Part 4 of the 2008 Regulations”; and

(c)for subsection (4) substitute—

(4) In making the substitute calculations, the billing authority must use any amount determined in the previous calculations—

(a)for item P or T in section 33(1), and

(b)as the council tax base for any part of the authority’s area..

Section 52T of the Local Government Finance Act 1992

7.  In section 52T (duty of a designated billing authority)—

(a)in subsections (2) and (3), for each occurrence of “32 to 36 above” substitute “32 and 36 above and Part 4 of the 2008 Regulations”;

(b)in subsection (4)(b), for “section 33(1) or 34(2) or (3) above” substitute “Part 4 of the 2008 Regulations”; and

(c)for subsection (6), substitute—

(6) In making the substitute calculations, the billing authority must use any amount determined in the previous calculations—

(a)for item P or T in section 33(1), and

(b)as the council tax base for any part of the authority’s area..

Section 66 of the Local Government Finance Act 1992

8.  In section 66 (judicial review)—

(a)in subsection (2)(c)(2), after “above” insert “, or Part 4 of the 2008 Regulations”; and

(b)in subsection (2)(d), after “Part” insert “and under Part 4 of the 2008 Regulations”.

Section 67 of the Local Government Finance Act 1992

9.  In section 67 (functions to be discharged only by authority), omit paragraph (b) of subsection (2A)(3).

Section 69 of the Local Government Finance Act 1992

10.  In section 69 (interpretation), in subsection (1), before the definition of “additional grant” insert—

“the 2008 Regulations” mean the Local Government (Structural Changes) (Finance) Regulations 2008;.

The Local Authorities (Calculation of Council Tax Base) Regulations 1992

Regulation 1 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992

11.  In regulation 1 (citation, commencement and interpretation), in paragraph (3), before the definition of “a relevant percentage” insert—

“predecessor area” has the same meaning as in the Local Government (Structural Changes) (Finance) Regulations 2008;

“principal area” has the same meaning as in the Local Government (Structural Changes) (Finance) Regulations 2008; and.

Regulation 6 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992

12.  In regulation 6 (calculation of billing authority’s council tax base for a part of its area)—

(a)in paragraph (1)—

(i)omit “for the purposes of item TP in section 34(3)”; and

(ii)after “for a part of its area” insert “(including the principal area and any predecessor area other than the principal area)”;

(b)in paragraph 2(d)(ii)(aa), for “amount of item TP in section 34(3)” substitute “tax base for a part of its area”; and

(c)in paragraph 2(d)(ii)(bb), for the words from “relevant” to the end substitute “tax base for the part of its area for the year”.

Regulation 7 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992

13.  In regulation 7 (calculation of council tax base for the purposes of a major precepting authority), in paragraph (2)—

(a)for “for the purposes of item TP in section 34(3)” substitute “by the billing authority under that regulation”, and

(b)for the words from “the calculation” to the end substitute “that calculation”.

The Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992

Regulation 4 of the Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992

14.  In regulation 4 (supply of information to local precepting authorities), in paragraph (2)(a), for “for item TP in section 34(3) of the Act” substitute “as its council tax base”.

(1)

Section 33(1) was amended by paragraph 5 of Schedule 12 to the Local Government (Wales) Act 1994, S.I. 1994/246, S.I. 1995/234 and in relation to the financial year beginning on 1st April 2008 by S.I. 2008/227.

(2)

Section 66(2)(c) was amended by paragraph 6 of Schedule 1 to the Local Government Act 1999 (c.27).

(3)

Section 67(2A) was inserted by section 84 of the Local Government Act 2003 (c.26).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources