Local Government Finance Act 1988

Changes over time for: Cross Heading: General provisions

Alternative versions:

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Local Government Finance Act 1988. Any changes that have already been made by the team appear in the content and are referenced with annotations.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Act applied (with modifications) by S.I. 2024/414 art. 5 Sch. 1 para. 7

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 44A(2A) inserted by 2023 c. 53 Sch. para. 2(b)
s. 44A(5)(e) inserted by 2023 c. 53 Sch. para. 2(c)
s. 52A inserted by 2023 c. 53 s. 8
s. 54(7A) inserted by 2023 c. 53 Sch. para. 34
s. 57A(7A) inserted by 2023 c. 53 Sch. para. 4(d)
s. 63A(1A) inserted by 2023 c. 53 s. 12(1)
s. 63E inserted by 2023 c. 53 s. 12(2)
s. 67(1A) inserted by 2023 c. 53 Sch. para. 7(a)
s. 67(8A)(8B) inserted by 2023 c. 53 Sch. para. 37(a)
s. 143(7A)-(7F) inserted by 2023 c. 53 Sch. para. 8(c)
s. 143(9AZB) inserted by 2023 c. 53 Sch. para. 39(a)
Sch. 4ZA inserted by 2023 c. 53 s. 1(3)
Sch. 4ZB inserted by 2023 c. 53 s. 2(4)
Sch. 5A para. 8 inserted by 2023 c. 53 Sch. para. 38
Sch. 5A inserted by 2023 c. 53 s. 3(3)
Sch. 9 para. 4B-4H and cross-heading inserted by 2023 c. 53 s. 13(2)
Sch. 9 para. 4I-4M and cross-heading inserted by 2023 c. 53 s. 13(3)
Sch. 9 para. 5BA-5BC and cross-heading inserted by 2023 c. 53 s. 13(6)
Sch. 9 para. 5BD-5BF and cross-heading inserted by 2023 c. 53 s. 13(7)
Sch. 9 para. 5CA and cross-heading inserted by 2023 c. 53 Sch. para. 46
Sch. 9 para. 5CB inserted by 2023 c. 53 Sch. para. 47
Sch. 9 para. 5F(1A)(1B) inserted by 2023 c. 53 Sch. para. 49(c)
Sch. 9 para. 5F(A1) inserted by 2023 c. 53 Sch. para. 49(a)
Sch. 9 para. 5FA inserted by 2023 c. 53 Sch. para. 50
Sch. 9 para. 5FB inserted by 2023 c. 53 Sch. para. 51
Sch. 9 para. 5ZA 5ZB and cross-heading inserted by 2023 c. 53 s. 13(4)
Sch. 9 para. 5ZC-5ZF and cross-heading inserted by 2023 c. 53 s. 13(5)
Sch. 9 para. 7B inserted by 2023 c. 53 s. 10

General provisionsE+W

F22E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 7 para. 2 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 59; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F33E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Sch. 7 para. 3 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 60; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F43AE+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4Sch. 7 para. 3A omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 60; S.I. 2023/1248, reg. 2(b) (with reg. 3)

[F53B(1)F6... The non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is not one at the beginning of which new lists must be compiled.E+W

(2)An amount shall be found in accordance with the formula—

(3)Subject to sub-paragraph (5) below, that amount may be adjusted by the [F7Welsh Ministers] to reflect the extent to which [F8their] last estimate of the total mentioned in paragraph 5(6) or (7) below appears to [F9them] to differ from the actual total.

(4)The amount under sub-paragraph (2) above or, if an adjustment is made under sub-paragraph (3) above, the adjusted amount shall be the non-domestic rating multiplier for the year.

(5)No adjustment may be made under sub-paragraph (3) above for a chargeable financial year beginning before 2006.]

Textual Amendments

F5Sch. 7 paras. 3-3B substituted for Sch. 7 para. 3 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(3), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F6Words in Sch. 7 para. 3B(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 61; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F7Words in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(a)

F8Word in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(b)

F9Word in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(c)

4E+WF10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 7 para. 4 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 62; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F114AE+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11Sch. 7 para. 4A omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 62; S.I. 2023/1248, reg. 2(b) (with reg. 3)

[F124BE+WF13... The non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with the following formula if the year is one at the beginning of which new lists must be compiled —

]

Textual Amendments

F12Sch. 7 paras. 4-4B substituted for Sch. 7 para. 4 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(4), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F13Words in Sch. 7 para. 4B omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 63; S.I. 2023/1248, reg. 2(b) (with reg. 3)

5(1)This paragraph applies for the purposes of paragraphs [F143B and 4B] above.E+W

F15(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16(2A)F17... A is the non-domestic rating multiplier for the financial year preceding the year concerned.]

F18(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19(5A)B is the consumer prices index for September of the financial year preceding the year concerned.

(5AA)C is the consumer prices index for September of the financial year which precedes that preceding the year concerned.]

[F20(5B)But where the base month for the consumer prices index for September of the financial year which precedes that preceding the year concerned (the first year) differs from that for the index for September of the year which precedes the year concerned (the second year), C is the figure which the Welsh Ministers calculate would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.]

[F21(6)D is the number of whole pounds in F22... the [F23Welsh Ministers'] estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a)appropriate rateable values are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;

(b)appropriate hereditaments are those which will be shown in lists for that day once all alterations to those lists have been made.

(7)E is the number of whole pounds in F24... the [F25Welsh Ministers'] estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a)appropriate rateable values are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;

(b)appropriate hereditaments are those which will be shown in lists for that first day once all alterations to those lists have been made.

(7A)The reference in sub-paragraph (7)(a) above to rateable values which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.]

F26(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F28(9A)References in sub-paragraphs [F29(5A) to (5B)] to the consumer prices index are to the general index of consumer prices (for all items) published by the Statistics Board or, if that index is not published for a relevant month, any substituted index or index figures published by the Board.

(9B)For the purposes of sub-paragraph (5B) the base month for the [F30consumer] prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.]

(10)Estimates under sub-paragraphs (6) and (7) above shall be made on the basis of information available F31... [F32to the Welsh Ministers on such date as they determine].

F33(10A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11)[F34In relation to Wales,] in calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only—

F35(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F37(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38(13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F39(13A)The Welsh Ministers may by regulations amend, repeal or disapply sub-paragraphs (5A), [F40(5AA),] (5B), (9A) and (9B) so as to—

(a)substitute for references to the consumer prices index references to another index, or

(b)provide that—

(i)B is a figure specified or described in (or calculated in a manner specified in) the regulations;

(ii)C is a figure so specified or described (or so calculated).

(13B)The power to make regulations under sub-paragraph (13A) shall be exercisable by statutory instrument.

[F41(13C)A statutory instrument containing regulations under sub-paragraph (13A) may not be made unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.]

F42(14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F43(15). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F14Words in Sch. 7 para. 5(1) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F15Sch. 7 para. 5(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F16Sch. 7 para. 5(2)(2A) substituted for Sch. 7 para. 5(2) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(6), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F17Words in Sch. 7 para. 5(2A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(4); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F18Sch. 7 para. 5(3)-(5) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F19Sch. 7 para. 5(5A)(5AA) substituted for Sch. 7 para. 5(5A) (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(6); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F20Sch. 7 para. 5(5A)(5B) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(d), 175(3)(m)

F21Sch. 7 para. 5(6)-(7A) substituted for Sch. 7 para. 5(6) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(7), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F22Words in Sch. 7 para. 5(6) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(7); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F23Words in Sch. 7 para. 5(6) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(a)

F24Words in Sch. 7 para. 5(7) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(8); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F25Words in Sch. 7 para. 5(7) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(a)

F26Sch. 7 para. 5(8) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(9); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F27Sch. 7 para. 5(9) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(9); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F28Sch. 7 para. 5(9A)(9B) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(e), 175(3)(m)

F29Words in Sch. 7 para. 5(9A) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(10); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F30Word in Sch. 7 para. 5(9B) substituted (21.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(a), 19(5); S.I. 2023/1188, reg. 2(b)

F31Words in Sch. 7 para. 5(10) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(11); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F32Words in Sch. 7 para. 5(10) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(b)

F33Sch. 7 para. 5(10A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(12); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F34Words in Sch. 7 para. 5(11) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(i), 19(1)(a)

F35Sch. 7 para. 5(11)(a) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(ii), 19(5); S.I. 2023/1188, reg. 2(b)

F36Sch. 7 para. 5(11)(b) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(ii), 19(5); S.I. 2023/1188, reg. 2(b)

F37Sch. 7 para. 5(12) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(13); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F38Sch. 7 para. 5(13) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(13); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F39Sch. 7 para. 5(13A)-(13C) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(f), 175(3)(m)

F40Word in Sch. 7 para. 5(13A) inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(14); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F41Sch. 7 para. 5(13C) substituted (21.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(d), 19(5); S.I. 2023/1188, reg. 2(b)

F42Sch. 7 para. 5(14) omitted (20.3.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(g), 175(3)(m)

F43Sch. 7 para. 5(15) omitted (20.3.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(g), 175(3)(m)

6F44(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W

[F45(1A)F46... The [F47Welsh Ministers] shall calculate the non-domestic rating multiplier for a chargeable financial year and, as soon as is reasonably practicable after doing so, shall serve on each billing authority a notice stating the multiplier as so calculated.

(1B)The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made.]

F48(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F49(2A)Where the financial year is one for which the Welsh Ministers have calculated a figure for C under paragraph 5(5B), the notice must contain the figure they have calculated.]

[F50(3)Where the financial year is one at the beginning of which new lists must be compiled, the notice must specify the date determined under paragraph 5(10) above for the purpose of making estimates under paragraph 5(6) and (7) above.]

F51(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F52(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F54(4C)A calculation made by the Welsh Ministers under this paragraph is F55... invalid if made at a time when regulations made under paragraph 5(13A) which are effective in relation to the year have not come into force.]

F56(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F44Sch. 7 para. 6(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F45Sch. 7 para. 6(1)-(1B) substituted for Sch. 7 para. 6(1) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(8), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F46Words in Sch. 7 para. 6(1A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F47Words in Sch. 7 para. 6(1A) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(5)(a)

F48Sch. 7 para. 6(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(4); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F49Sch. 7 para. 6(2A) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(h), 175(3)(m)

F50Sch. 7 para. 6(3) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(9), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F51Sch. 7 para. 6(4) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F52Sch. 7 para. 6(4A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F53Sch. 7 para. 6(4B) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(4)(a), 19(5); S.I. 2023/1188, reg. 2(c)