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Local Government Finance Act 1988

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SCHEDULES

F1SCHEDULE 1E+W

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Amendments (Textual)

F1Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4)); (1.4.1992) by S.I. 1992/494, art. 2(a)(b); (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 98.

F11SCHEDULE 2E+W

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Amendments (Textual)

F11Sch. 2 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 2 further amended (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 99

F23SCHEDULE 3E+W

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Amendments (Textual)

F23Sch. 3 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4))

F29SCHEDULE 4E+W

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Amendments (Textual)

F29Sch. 4 repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), 117(2), Sch.14 (with s. 118(1)-(4) and subject to saving in relation to Sch. 4 para. 6 by S.I. 1993/1780, art.2); Sch. 4 further amended: (6.3.1992) by 1992 c. 14, s. 102 (with s. 118(1)(2)(4)); (1.7.1992) by 1992 c. 6, ss. 3, 4, Sch. 1, Sch. 2 paras. 100, 101; Sch. 4 para. 6 amended (11.6.1996) by Jobseekers Act 1995 c. 18, s. 41(4), Sch. 2 para. 18; S.I. 1996/1509, art. 2, Sch.; Sch. 4 para. 6 amended (18.10.1999) by Social Security Act 1998 c. 14, ss. 86(1), Sch. 7 para. 17; S.I. 1999/2860, art. 2(c) Sch. 1 (subject to transitional provisions in Schs. 16-18); Sch. 4 para. 6 amended (so far as it continues to have effect) (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 c. 16, s. 22(3), Sch. 2 para. 29; S.I. 2002/1691, art. 2(l); S.I. 2003/1776, art. 2(a)

Part IE+W Introduction

1(1)The Secretary of State may make regulations in relation to the recovery of—

(a)any sum which has become payable to an authority under any provision included in regulations under paragraph 2 of Schedule 2 above and has not been paid;

(b)any sum which has become payable to an authority under any provision included in regulations under paragraph 3 of that Schedule and has not been paid;

(c)any sum which has become payable to a chargeable person under any provision included in regulations under paragraph 4 of that Schedule and has not been paid;

(d)any sum which has become payable to an authority under any provision included in regulations under paragraph 5(2)(a) or (5) of that Schedule and has not been paid;

(e)any sum which has become payable (by way of repayment) to a person other than an authority under any provision included in regulations under paragraph 2, 3 or 5(2)(b) or (5) of that Schedule and has not been paid;

[F30(ee)any sum which has become payable under any provision included in regulations under paragraph 21(a) of that Schedule and has not been paid;]

(f)any sum which has become payable (by way of repayment) to a contributor under any provision included in regulations under paragraph 4 of that Schedule and has not been paid;

(g)any sum which has become payable to an authority under any provision included in regulations under paragraph 6 of Schedule 3 above and has not been paid.

(2)References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

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Amendments (Textual)

F30Sch. 4 para. 1(1)(ee) inserted by S.I. 1989/438, reg. 60(2)

Part IIE+W Charges: Sole Liability

PreliminaryE+W

2This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(a) above.

Liability ordersE+W

3(1)Regulations under this Schedule may provide that—

(a)the authority concerned may apply to a magistrates’ court for an order (a liability order) against the person by whom the sum is payable;

(b)the magistrates’ court shall make the order if it is satisfied that the sum has become payable by the person concerned and has not been paid.

(2)The regulations may include provision that the order shall be made in respect of an amount equal to the aggregate of—

(a)the sum payable, and

(b)a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in obtaining the order.

[F31(2A)The regulations may include provision that, where the sum payable is paid after the order has been applied for but before it is made, the magistrates’ court shall nonetheless make the order in respect of a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in applying for it.]

(3)The regulations may include—

(a)provision prescribing steps to be taken before an application may be made;

(b)provision that no application may be made after a prescribed period has expired;

(c)provision prescribing the procedure to be followed for the initiation of an application (which may include provision as to form);

(d)provision prescribing the procedure to be followed in dealing with an application;

(e)provision prescribing the form and contents of an order.

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Amendments (Textual)

InformationE+W

4(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) he shall, during such time as the amount in respect of which the order was made remains wholly or partly unpaid, be under a duty to supply relevant information to the charging authority concerned.

(2)Relevant information is such information as fulfils the following conditions—

(a)it is in the debtor’s possession or control,

(b)the charging authority requests him to supply it, and

(c)it falls within a prescribed description of information and relates to the debtor’s employment (if any) or income (whether or not from employment) [F32or is relevant to whether another person is jointly and severally liable with the debtor for the whole or any part of the amount in respect of which the liability order was made].

(3)The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

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Amendments (Textual)

Attachment of earningsE+W

5(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual—

(a)the authority concerned may make an order (an attachment of earnings order) to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made,

(b)such an order shall be expressed to be directed to a person who has the debtor in his employment, and shall operate as an instruction to such a person to make deductions from the debtor’s earnings and to pay the amounts deducted to the authority,

(c)the authority may serve a copy of the order on a person who appears to the authority to have the debtor in his employment, and

(d)a person who has the debtor in his employment shall comply with the order if a copy of it is served on him.

(2)The regulations may include—

(a)provision allowing an attachment of earnings order to be varied;

(b)provision requiring a person who has the debtor in his employment to comply with the order as varied if a copy of the order as varied is served on him;

(c)provision requiring an order to be in a prescribed form;

(d)provision requiring an order to specify the sum to which the order relates, the rate at which the debtor’s earnings are to be applied to meet the sum, and such other particulars as may be prescribed;

(e)rules about the rate which may be so specified;

(f)provision allowing the person who deducts and pays amounts under the order to deduct from the debtor’s earnings prescribed sums towards his administrative costs;

(g)provision requiring the person who deducts and pays amounts under the order to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums (including sums towards administrative costs) deducted up to the time of the notification;

(h)provision requiring any person on whom a copy of the order is served to notify the authority in a prescribed manner and within a prescribed period if he does not have the debtor in his employment or the debtor subsequently ceases to be in his employment;

(i)provision that, where the whole amount to which the order relates has been paid, the authority shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order;

(j)provision allowing or requiring an order to be discharged.

(3)The regulations may include provision that while an attachment of earnings order is in force—

(a)the debtor shall from time to time notify the authority concerned, in a prescribed manner and within a prescribed period, of each occasion when he leaves any employment or becomes employed or re-employed, and shall include in such a notification a statement of his earnings and expected earnings from the employment concerned and of such other matters as may be prescribed;

(b)any person who becomes the debtor’s employer and knows that the order is in force and by what authority it was made shall notify the authority concerned, in a prescribed manner and within a prescribed period, that he is the debtor’s employer, and shall include in such a notification a statement of the debtor’s earnings and expected earnings from the employment concerned and of such other matters as may be prescribed.

(4)The regulations may include provision with respect to the priority to be accorded as between—

(a)two or more orders made under the regulations;

(b)orders made under the regulations and orders made under the M20Attachment of Earnings Act 1971.

(5)The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the making or the terms of an attachment of earnings order, or there is a dispute whether payments constitute earnings or as to any other prescribed matter relating to the order.

(6)The regulations may include—

(a)provision prescribing the procedure to be followed for initiating an appeal;

(b)provision prescribing the procedure to be followed in dealing with an appeal;

(c)provision as to the powers of the court (which may include provision as to the quashing of an attachment of earnings order or the variation of the terms of such an order).

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Marginal Citations

Deductions from income supportE+W

6(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is entitled to income support within the meaning of the M21Social Security Act 1986—

(a)the authority concerned may apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of income support, in order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and

(b)the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.

(2)The regulations may include—

(a)provision allowing or requiring adjudication as regards an application, and provision as to [F33appeals to appeal tribunals constituted under Chapter I of Part I of the Social Security Act 1998 and decisions under section 9 or 10 of that Act];

(b)a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of income support do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;

(c)provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;

(d)provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.

[F34(3)This paragraph applies to a jobseeker’s allowance as it applies to income support.]

[F35(4)This paragraph applies to state pension credit as it applies to income support.]

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Amendments (Textual)

F33Words in Sch. 4 para. 6(2)(a) substituted (18.10.1999) by Social Security Act 1998 c. 14, ss. 86(1), Sch. 7 para. 17; S.I. 1999/2860, art. 2(c) Sch. 1 (subject to transitional provisions in Schs. 16-18)

F34Sch. 4 para. 6(3) inserted (11.6.1996) by Jobseekers Act 1995 c. 18, s. 41(4), Sch. 2 para. 18; S.I. 1996/1509, art. 2, Sch.

F35Sch. 4 para. 6 amended (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 29; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a)

Marginal Citations

DistressE+W

7(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) the authority concerned may levy the appropriate amount by distress and sale of the debtor’s goods.

(2)The appropriate amount is the aggregate of—

(a)an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and

(b)a sum (of an amount determined in accordance with prescribed rules) in respect of the charges connected with the distress.

(3)The regulations may include provision that—

(a)a distress may be made anywhere in England and Wales;

(b)a distress shall not be deemed unlawful on account of any defect or want of form in the liability order and no person making a distress shall be deemed a trespasser on that account;

(c)no person making a distress shall be deemed a trespasser from the beginning on account of any subsequent irregularity in making the distress, but a person sustaining special damage by reason of the irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.

(4)The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the levy of, or an attempt to levy, a distress.

(5)The regulations may include—

(a)provision prescribing the procedure to be followed for initiating an appeal;

(b)provision prescribing the procedure to be followed in dealing with an appeal;

(c)provision as to the powers of the court (which may include provision as to the discharge of goods distrained or the payment of compensation in respect of goods distrained and sold).

Commitment to prisonE+W

8(1)Regulations under this Schedule may provide that—

(a)where an authority has sought to levy an amount by distress under any provision included under paragraph 7 above, the debtor is an individual, and it appears to the authority that no (or insufficient) goods of the debtor can be found on which to levy the amount, the authority may apply to a magistrates’ court for the issue of a warrant committing the debtor to prison;

(b)on such application being made the court shall (in the debtor’s presence) inquire as to his means and inquire whether the failure to pay which led to the liability order being made was due to his wilful refusal or culpable neglect;

(c)if (and only if) the court is of opinion that his failure was due to his wilful refusal or culpable neglect it may if it thinks fit issue a warrant of commitment against the debtor, or fix a term of imprisonment and postpone the issue of the warrant until such time and on such conditions (if any) as the court thinks just;

(d)the warrant shall be made in respect of the relevant amount (within the meaning given by sub-paragraph (2) below);

(e)the warrant shall state that amount;

(f)the order in the warrant shall be that the debtor be imprisoned for a time specified in the warrant (which shall not exceed 3 months), unless the amount stated in the warrant is sooner paid;

(g)the period of imprisonment shall be reduced by a prescribed amount in respect of part payment in prescribed circumstances;

(h)a warrant may be directed to the authority concerned and to such other persons (if any) as the court issuing it thinks fit;

(i)a warrant may be executed anywhere in England and Wales by any person to whom it is directed.

(2)The relevant amount is the aggregate of—

(a)an amount equal to the appropriate amount within the meaning of paragraph 7 above or (as the case may be) to so much of it as remains outstanding, and

(b)a sum (of an amount determined in accordance with prescribed rules) in respect of the costs of commitment.

(3)The regulations may include—

(a)provision that a single warrant shall not be issued, under any provision included under this paragraph, against more than one person;

(b)provision as to the form of a warrant;

(c)provision allowing remission of payment where no warrant is issued or term of imprisonment fixed;

(d)provision allowing an application to be renewed where no warrant is issued or term of imprisonment fixed;

(e)provision that a statement in writing to the effect that wages of any amount have been paid to the debtor during any period, purporting to be signed by or on behalf of his employer, shall be evidence of the facts there stated;

(f)provision that, for the purpose of enabling inquiry to be made as to the debtor’s conduct and means, a justice of the peace may issue a summons to him to appear before a magistrates’ court and (if he does not obey the summons) may issue a warrant for his arrest;

(g)provision that, for the purpose of enabling such inquiry, a justice of the peace may issue a warrant for the debtor’s arrest without issuing a summons;

(h)provision as to the execution of a warrant for arrest (which may include provision allowing it to be executed anywhere in England and Wales).

BankruptcyE+W

9(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the M22Insolvency Act 1986 (grounds of creditor’s petition).

(2)The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

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Marginal Citations

Winding upE+W

10(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) of the Insolvency Act 1986 (winding up of companies by the court) [F36or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies)].

(2)The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

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Amendments (Textual)

Charging ordersE+W

11(1)Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor), the charge concerned is a collective community charge, and prescribed conditions are fulfilled—

(a)the authority concerned may apply to a court for an order (a charging order) imposing, on any interest held by the debtor beneficially in the designated dwelling concerned, a charge for securing the due amount, and

(b)a charge imposed by a charging order shall have the like effect and shall be enforceable in the same courts and in the same manner as an equitable charge created by the debtor by writing under his hand.

(2)The due amount is the aggregate of—

(a)an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and

(b)a sum (of an amount determined in accordance with prescribed rules) in respect of costs connected with the charging order.

(3)The regulations may include provision—

(a)as to the court to which an application may be made (which may be the High Court or a county court);

(b)as to the factors to be considered by the court in deciding whether to make a charging order;

(c)requiring an order to specify the dwelling and interest concerned, and such other matters as may be prescribed;

(d)requiring an order to be in a prescribed form;

(e)allowing an order to be made absolutely or subject to conditions;

(f)as to the discharge or variation of an order.

Relationship between remediesE+W

12As regards a case where a magistrates’ court has made a liability order, regulations under this Schedule may include provision that—

(a)attachment of earnings may be resorted to more than once;

(b)deductions from income support may be resorted to more than once;

(c)distress may be resorted to more than once;

(d)attachment of earnings, deductions from income support and distress (or any two of them) may be resorted to in any order or alternately (or both);

(e)steps by way of attachment, deduction, distress, commitment, bankruptcy, winding up or charging may not be taken while steps by way of another of those methods are being taken;

(f)where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) the person concerned no steps, or no further steps, by way of attachment, deduction, distress, bankruptcy or charging may be taken.

Magistrates and justicesE+W

13Regulations under this Schedule may include—

(a)provision for determining what justices and magistrates’ courts are to have jurisdiction in cases provided for by the regulations;

(b)provision as to the composition of magistrates’ courts in cases provided for by the regulations.

Part IIIE+W Charges: Joint and Several Liability

14This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(b) above.

15(1)Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.

(2)In particular, the regulations may provide that where a sum is payable by a chargeable person and a spouse or manager (as the case may be)—

(a)a liability order may be made against the chargeable person alone, or against that person and the spouse or manager;

(b)a liability order may not be made against the spouse or manager alone;

(c)where a liability order has been made against both the chargeable person and the spouse or manager, an attachment of earnings order may be made against one of them or different attachment of earnings orders may be made against each;

(d)where a liability order has been made against both, deductions from income support may be made in respect of one of them or of each;

(e)where a liability order has been made against both, distress may be made against one of them or against each;

(f)where distress has been made against each, a warrant of commitment may be applied for against one of them or different warrants may be applied for against each;

(g)where distress has been made against the chargeable person only, a warrant of commitment may be applied for against that person;

(h)where a liability order has been made against both, a charging order may be made against one of them or different charging orders may be made against each.

(3)As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse, the regulations may include provision that a warrant of commitment may not be applied for against the spouse unless distress has been made against the chargeable person and it appears to the authority concerned that no (or insufficient) goods of that person can be found.

(4)As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse or manager, the regulations may include provision that—

(a)steps by way of attachment, deduction, distress or charging may not be taken against one while steps by way of the same method or another of those methods are being taken against the other;

(b)where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) one of them no steps, or no further steps, by way of attachment, deduction, distress [F37bankruptcy, winding-up or charging may be taken against any of them].

(5)In this paragraph “chargeable person”, “spouse” and “manager” shall be construed in accordance with sections 16 and 17 above.

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Amendments (Textual)

[F38Part VIAE+W Co-owners]

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Amendments (Textual)

F38Sch. 4 Part VIA (paras. 21A, 21B) inserted by S.I. 1989/438, reg. 60(3)

21AThis Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above.

21BRegulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the Secretary of State thinks fit.

Part IVE+W Contributions

16This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(c) above.

17Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.

Part VE+W Discount Adjustments

18This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(d) above.

19Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.

Part VIE+W Repayments

20This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(e) or (f) above.

21Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.

Part VIIE+W Penalties

22This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(g) above.

23(1)Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.

(2)Provision as to penalties incurred under paragraph 2(8) to (11) of Schedule 3 above before 1 April 1990 may be included in regulations under this Schedule notwithstanding that no liability to pay amounts in respect of community charges arises before that date.

Part VIIIE+W General

Exclusion of certain mattersE+W

24Regulations under this Schedule may provide that any matter which could be the subject of an appeal under section 23 above may not be raised in proceedings under the regulations.

CostsE+W

25Regulations under this Schedule may provide that where a charging authority has received in proceedings under the regulations an amount by way of costs it shall pay an amount (determined in accordance with prescribed rules) to a prescribed person for the benefit of such court as is identified in accordance with prescribed rules.

Termination of proceedingsE+W

26(1)Regulations under this Schedule may provide that in a case where—

(a)proceedings under the regulations have been taken as regards the recovery of any sum mentioned in paragraph 1(1) above, and

(b)the outstanding amount is paid or tendered to the person to whom it is payable,

that person shall accept the amount, no further steps shall be taken as regards its recovery, and any person committed to prison in pursuance of the proceedings shall be released.

(2)The outstanding amount is an amount equal to the sum concerned or to so much of it as remains outstanding (as the case may be).

(3)In a case where costs and charges are relevant the outstanding amount shall be treated as augmented by a sum (of an amount determined in accordance with prescribed rules) in respect of costs and charges incurred in the proceedings up to the time of payment or tender.

OffencesE+W

27(1)Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 4 above to supply information and—

(a)he fails without reasonable excuse to supply the information in accordance with the provision, or

(b)in supplying information in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.

(2)Regulations under this Schedule may provide that—

(a)a person shall be guilty of an offence if he is required by any provision included under paragraph 5(1)(d) or (2)(b) above to comply with an attachment of earnings order and fails to do so;

(b)it shall be a defence for a person charged with such an offence to prove that he took all reasonable steps to comply with the order.

(3)Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 5(2)(g) or (h) or (3)(a) or (b) above to notify another person and—

(a)he fails without reasonable excuse to notify the other person in accordance with the provision, or

(b)in notifying the other person in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.

(4)Regulations under this Schedule may provide that a person guilty of an offence under any provision included under sub-paragraphs (1) to (3) above shall be liable on summary conviction to a fine not exceeding—

(a)level 2 on the standard scale (where the provision is included under sub-paragraph (1)(a) or (3)(a) above), or

(b)level 3 on the standard scale (where the provision is included under sub-paragraph (1)(b), (2) or (3)(b) above).

(5)References in this paragraph to any provision included under paragraph 4 or 5 above include references to any equivalent provision included under paragraph 15, 19 [F39, 21B] or 23 above.

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Amendments (Textual)

F39 “, 21B” inserted by S.I. 1989/1057, reg. 3(3)

Other enactmentsE+W

28(1)Regulations under this Schedule may apply any provision contained in or made under a relevant enactment, or may apply any such provision subject to prescribed modifications, or may contain provision equivalent to any such provision (whether or not subject to prescribed modifications).

(2)Relevant enactments are Part VI of the M23General Rate Act 1967, the M24Attachment of Earnings Act 1971, Part III of the M25Social Security Act 1975, the M26Charging Orders Act 1979, and any enactment applied by any of those enactments.

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Marginal Citations

[F40SCHEDULE 4AE+W Non-Domestic Rating: New Buildings (Completion Days)]

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Amendments (Textual)

Modifications etc. (not altering text)

C1Sch. 4A applied (6.3.1992) by 1992 c. 14, s. 17(1) (with s. 118(1)(2)(4))

Completion noticesE+W

1(1)If it comes to the notice of a [F41billing authority] that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.E+W

(2)If it comes to the notice of a [F41billing authority] that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.

(3)A [F41billing authority] may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.

(4)Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.

(5)The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.

(6)In this Schedule “completion notice” means a notice under this paragraph.

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Amendments (Textual)

2(1)A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.E+W

(2)Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.

(3)Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.

Determination of completion dayE+W

3(1)If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.E+W

(2)Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.

4(1)A person on whom a completion notice is served may appeal to a [F42valuation tribunal] against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.E+W

(2)Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.

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Amendments (Textual)

5Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.E+W

Position pending appealE+W

6(1)Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.E+W

(2)The Secretary of State may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.

(3)Regulations under sub-paragraph (2) above may include—

[F43(a)provision requiring payments or repayments to be made, with or without interest; and]

(c)provision as to the recovery (by deduction or otherwise) of sums due.

(4)For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.

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Amendments (Textual)

F43Sch. 4A para. 6(3)(a) substituted (6.3.1992) for para. 6(3)(a)(b) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(3) (with s. 118(1)(2)(4))

Duty to inform valuation officerE+W

7(1)A [F44billing authority] shall supply to the valuation officer a copy of any completion notice served by it.E+W

(2)If a [F44billing authority] withdraws a completion notice, it shall inform the valuation officer of that fact.

(3)A [F44billing authority] shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.

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Amendments (Textual)

SupplementaryE+W

8Without prejudice to any other mode of service, a completion notice may be served on a person—E+W

(a)by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;

(b)in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or

(c)where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner” of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.

9(1)This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.E+W

(2)It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.

10(1)Section 46A(6) applies for the purposes of this Schedule.E+W

(2)In this Schedule—

  • completion notice” has the meaning given by paragraph 1(6) above;

  • owner”, in relation to a building, means the person entitled to possession of the building;

  • references to the valuation officer, in relation to a [F45billing authority], are references to the valuation officer for the authority.

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Amendments (Textual)

Section 51.

SCHEDULE 5E+W Non-Domestic Rating: Exemption

Agricultural premisesE+W

1A hereditament is exempt to the extent that it consists of any of the following—E+W

(a)agricultural land;

(b)agricultural buildings.

2(1)Agricultural land is—E+W

(a)land used as arable, meadow or pasture ground only,

(b)land used for a plantation or a wood or for the growth of saleable underwood,

(c)land exceeding 0.10 hectare and used for the purposes of poultry farming,

(d)anything which consists of a market garden, nursery ground, orchard or allotment (which here includes an allotment garden within the meaning of the M27Allotments Act 1922), or

(e)land occupied with, and used solely in connection with the use of, a building which (or buildings each of which) is an agricultural building by virtue of paragraph 4, 5, 6 or 7 below.

(2)But agricultural land does not include—

(a)land occupied together with a house as a park,

(b)gardens (other than market gardens),

(c)pleasure grounds,

(d)land used mainly or exclusively for purposes of sport or recreation, or

(e)land used as a racecourse.

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Marginal Citations

3A building is an agricultural building if it is not a dwelling and—E+W

(a)it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land, or

(b)it is or forms part of a market garden and is used solely in connection with agricultural operations at the market garden.

4(1)A building is an agricultural building if it is used solely in connection with agricultural operations carried on on agricultural land and sub-paragraph (2) or (3) below applies.E+W

(2)This sub-paragraph applies if the building is occupied by the occupiers of all the land concerned.

(3)This sub-paragraph applies if the building is occupied by individuals each of whom is appointed by the occupiers of the land concerned to manage the use of the building and is—

(a)an occupier of some of the land concerned, or

(b)a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the land concerned.

(4)This paragraph does not apply unless the number of occupiers of the land concerned is less than 25.

5(1)A building is an agricultural building if—E+W

(a)it is used for the keeping or breeding of livestock, or

(b)it is not a dwelling, it is occupied together with a building or buildings falling within paragraph (a) above, and it is used in connection with the operations carried on in that building or those buildings.

(2)Sub-paragraph (1)(a) above does not apply unless—

(a)the building is solely used as there mentioned, or

(b)the building is occupied together with agricultural land and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in sub-paragraph (1)(a) is its sole use.

(3)Sub-paragraph (1)(b) above does not apply unless—

(a)the building is solely used as there mentioned, or

(b)the building is occupied also together with agricultural land and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in sub-paragraph (1)(b) is its sole use.

(4)A building (the building in question) is not an agricultural building by virtue of this paragraph unless it is surrounded by or contiguous to an area of agricultural land which amounts to not less than 2 hectares.

(5)In deciding for the purposes of sub-paragraph (4) above whether an area is agricultural land and what is its size, the following shall be disregarded—

(a)any road, watercourse or railway (which here includes the former site of a railway from which railway lines have been removed);

(b)any agricultural building other than the building in question;

(c)any building occupied together with the building in question.

6(1)A building is an agricultural building if it is not a dwelling, is occupied by a person keeping bees, and is used solely in connection with the keeping of those bees.E+W

(2)Sub-paragraphs (4) and (5) of paragraph 5 above apply for the purposes of this paragraph as for those of that.

7(1)A building is an agricultural building if it is not a dwelling and—E+W

(a)it is used in connection with agricultural operations carried on on agricultural land, and

(b)it is occupied by a body corporate any of whose members are [F46or are together with the body] the occupiers of the land[F47, and

(c)the members who are occupiers of the land together have control of the body.]

(2)A building is also an agricultural building if it is not a dwelling and—

(a)it is used in connection with the operations carried on in a building which, or buildings each of which, is used for the keeping or breeding of livestock and is an agricultural building by virtue of paragraph 5 above, and

(b)sub-paragraph (3), (4) or (5) below applies as regards the building first mentioned in this sub-paragraph (the building in question).

[F48(3)This sub-paragraph applies if—

(a)the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and

(b)the members who are occupiers of the land together have control of the body.]

(4)This sub-paragraph applies if the building in question, and the building or buildings mentioned in sub-paragraph (2)(a) above, are occupied by the same persons.

(5)This sub-paragraph applies if the building in question is occupied by individuals each of whom is appointed by the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above to manage the use of the building in question and is—

(a)an occupier of part of the building, or of part of one of the buildings, mentioned in sub-paragraph (2)(a) above, or

(b)a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the building or buildings mentioned in sub-paragraph (2)(a) above.

(6)Sub-paragraph (1) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (2) above, is its sole use.

(7)Sub-paragraph (2) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (1) above, is its sole use.

(8)Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25.

[F49(9)In this paragraph “control” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.]

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Amendments (Textual)

8(1)In paragraphs 1 and 3 to 7 above “agricultural land” shall be construed in accordance with paragraph 2 above.E+W

(2)In paragraphs 1 and 5(5)(b) above “agricultural building” shall be construed in accordance with paragraphs 3 to 7 above.

(3)In determining for the purposes of paragraphs 3 to 7 above whether a building used in any way is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the building is used.

(4)In paragraphs 2 to 7 above and sub-paragraph (2) above “building” includes a separate part of a building.

(5)In paragraphs 5 and 7 above “livestock” includes any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land.

Fish farmsE+W

9(1)A hereditament is exempt to the extent that it consists of any of the following—E+W

(a)land used solely for or in connection with fish farming;

(b)buildings (other than dwellings) so used.

(2)In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.

(3)Building” includes a separate part of a building.

(4)Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.

[F50(4A)But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which—

(a)are purely ornamental, or

(b)are bred, reared or cultivated for exhibition.]

(5)Shellfish” includes crustaceans and molluscs of any description.

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Amendments (Textual)

FishingE+W

F5110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W

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Amendments (Textual)

F51Sch. 5 para. 10 omitted (1.4.1997) by virtue of 1997 c. 29, s. 2(4); S.I. 1997/1097, art. 2(a) and expressed to be repealed (1.4.2000) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))

Places of religious worship etc.E+W

11(1)A hereditament is exempt to the extent that it consists of any of the following—E+W

(a)a place of public religious worship which belongs to the Church of England or the Church in Wales (within the meaning of the M28Welsh Church Act 1914) or is for the time being certified as required by law as a place of religious worship;

(b)a church hall, chapel hall or similar building used in connection with a place falling within paragraph (a) above for the purposes of the organisation responsible for the conduct of public religious worship in that place.

[F52(2)A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and—

(a)is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or

(b)is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.

(3)In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.]

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Amendments (Textual)

Marginal Citations

Certain property of Trinity HouseE+W

12(1)A hereditament is exempt to the extent that it belongs to or is occupied by the Trinity House and consists of any of the following—E+W

(a)a lighthouse;

(b)a buoy;

(c)a beacon;

(d)property within the same curtilage as, and occupied for the purposes of, a lighthouse.

(2)No other hereditament (or part of a hereditament) belonging to or occupied by the Trinity House is exempt, notwithstanding anything in section [F53221(1) of the Merchant Shipping Act 1995].

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Amendments (Textual)

F53Words in Sch. 5 para. 12(2) substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 83 (with s. 312(1))

SewersE+W

13(1)A hereditament is exempt to the extent that it consists of any of the following—E+W

(a)a sewer;

(b)an accessory belonging to a sewer.

(2)Sewer” has the meaning given by section 343 of the M29Public Health Act 1936.

(3)Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory.

(4)The Secretary of State may by order repeal sub-paragraphs (1) to (3) above.

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Marginal Citations

Property of drainage authoritiesE+W

14(1)A hereditament is exempt to the extent that it consists of any of the following—E+W

(a)land which is occupied by a drainage authority and which forms part of a main river or of a watercourse maintained by the authority;

(b)a structure maintained by a drainage authority for the purpose of controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river or is maintained by the authority;

(c)an appliance so maintained for that purpose.

[F54(2)Drainage authority” means the National Rivers Authority or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.]

F55(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F55Sch. 5 para. 14(3) omitted (1.4.1997) by virtue of 1997 c. 29, s. 2(4); S.I. 1997/1097, art. 2(a) and expressed to be repealed (1.4.2000) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))

ParksE+W

15(1)A hereditament is exempt to the extent that it consists of a park which—E+W

(a)has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and

(b)is available for free and unrestricted use by members of the public.

(2)The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the M30Open Spaces Act 1906, and a playing field provided under the M31Physical Training and Recreation Act 1937.

(3)Each of the following is a relevant authority—

[F56(aa)a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,]

(a)a county council,

[F57(aa)a county borough council,]

(b)a district council,

(c)a London borough council,

(d)the Common Council,

(e)the Council of the Isles of Scilly,

(f)a parish or community council, and

(g)the chairman of a parish meeting.

(4)In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.

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Amendments (Textual)

F56It is provided that Sch. 5 para. 15(3)(aa) is inserted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 27; S.I. 1998/2329, art. 3(1) (with art. 3(2))

Marginal Citations

Property used for the disabledE+W

16(1)A hereditament is exempt to the extent that it consists of property used wholly for any of the following purposes—E+W

(a)the provision of facilities for training, or keeping suitably occupied, persons who are disabled or who are or have been suffering from illness;

(b)the provision of welfare services for disabled persons;

(c)the provision of facilities under section 15 of the M32Disabled Persons (Employment) Act 1944;

(d)the provision of a workshop or of other facilities under section 3(1) of the M33Disabled Persons (Employment) Act 1958.

(2)A person is disabled if he is blind, deaf or dumb or suffers from mental disorder of any description or is substantially and permanently handicapped by illness, injury, congenital deformity or any other disability for the time being prescribed for the purposes of section 29(1) of the M34National Assistance Act 1948.

(3)Illness” has the meaning given by section 128(1) of the M35National Health Service Act 1977.

(4)Welfare services for disabled persons” means services or facilities (by whomsoever provided) of a kind which a local authority has power to provide under section 29 of the National Assistance Act 1948.

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Marginal Citations

Air-raid protection worksE+W

17A hereditament is exempt to the extent that it consists of property which—E+W

(a)is intended to be occupied or used solely for the purpose of affording protection in the event of hostile attack from the air, and

(b)is not occupied or used for any other purpose.

Swinging mooringsE+W

18A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—E+W

(a)which rests on or in the bed of the sea or any river or other waters when in use, and

(b)which is designed to be raised from that bed from time to time.

[F58 Road crossings over watercourses etc.]E+W

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Amendments (Textual)

[F5918A(1)A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.E+W

(2)For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.

(3)For the purposes of sub-paragraph (2) above—

(a)a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but

(b)the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.

(4)The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—

(a)the carriageway and any footway thereof;

(b)any building, other than office buildings, used in connection with the crossing; and

(c)any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.]

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Amendments (Textual)

[F60 Property used for road user charging schemesE+W

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Amendments (Textual)

F60S. 18B and preceding cross-heading inserted (1.2.2001 for E. and 1.8.2001 for W.) by S.I. 2001/57, art. 3, Sch. 2 Pt. I (subject to Sch. 2 Pt. II); S.I. 2001/2788, art. 2, Sch. 1 para. 17

F6118B(1)A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that—E+W

(a)it consists of a road in respect of which charges are imposed by a charging scheme under Schedule 23 to the M36Greater London Authority Act 1999 or Part III of the Transport Act 2000, or

(b)it is used solely for or in connection with the operation of such a scheme.

(2)But office buildings are not exempt under sub-paragraph (1)(b) above.]

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Amendments (Textual)

F61S. 18B and preceding cross-heading inserted (1.2.2001 for E. and 1.8.2001 for W.) by S.I. 2001/57, art. 3, Sch. 2 Pt. I (subject to Sch. 2 Pt. II); S.I. 2001/2788, art. 2, Sch. 1 para. 17

Marginal Citations

Property in enterprise zonesE+W

19(1)A hereditament is exempt to the extent that it is situated in an enterprise zone.E+W

(2)An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the M37Local Government, Planning and Land Act 1980.

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Marginal Citations

[F62 Visiting forces etc.]E+W

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Amendments (Textual)

F62Sch. 5 para. 19A and preceding cross-heading inserted (1.4.2000) by 1997 c. 29, s. 4 (with s. 25); S.I. 1998/2329, art. 3

[F6319A(1)A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.E+W

(2)In this paragraph—

  • headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the M38International Headquarters and Defence Organisations Act 1964; and

  • visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the M39Visiting Forces Act 1952.]

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Amendments (Textual)

F63Sch. 5 para. 19A and preceding cross-heading inserted (1.4.2000) by 1997 c. 29, s. 4 (with s. 25); S.I. 1998/2329, art. 3

Marginal Citations

Power to confer exemptionE+W

20(1)The Secretary of State may make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.E+W

(2)But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.

(3)The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description.

(4)The second condition is that the exemption or privilege—

(a)was conferred by a local Act or order passed or made on or after 22 December 1925, or

(b)was conferred by a local Act or order passed or made before 22 December 1925 and was saved by section 117(5)(b) of the 1967 Act.

(5)Regulations under sub-paragraph (1) above in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

InterpretationE+W

21(1)This paragraph applies for the purposes of this Schedule.E+W

(2)Exempt” means exempt from local non-domestic rating.

(3)Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.

(4)Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.

(5)A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.

Section 56.

SCHEDULE 6E+W Non-Domestic Rating: Valuation

1This Schedule has effect to determine the rateable value of non-domestic hereditaments . . . F64 for the purposes of this Part.E+W

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Amendments (Textual)

2(1)The rateable value of a non-domestic hereditament [F65none of which consists of domestic property and none of which is exempt from local non domestic rating] shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to let from year to year [F66on these three assumptions—.E+W

(a)the first assumption is that the tenancy begins on the day by reference to which the determination is to be made;

(b)the second assumption is that immediately before the tenancy begins the hereditament is in a state of reasonable repair, but excluding from this assumption any repairs which a reasonable landlord would consider uneconomic;

(c)the third assumption is that the tenant undertakes to pay all usual tenant’s rates and taxes and to bear the cost of the repairs and insurance and the other expenses (if any) necessary to maintain the hereditament in a state to command the rent mentioned above.]

[F67(1A)The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property.

(1B)The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.]

(2)Where (apart from this sub-paragraph) the rateable value would include a fraction of a pound—

(a)the fraction shall be made up to one pound if it would exceed 50p, and

(b)the fraction shall be ignored if it would be 50p or less.

(3)Where the rateable value is determined for the purposes of compiling a list the day by reference to which the determination is to be made is—

(a)the day on which the list must be compiled, or

(b)such day preceding that day as may be specified by the Secretary of State by order in relation to the list.

(4)Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is—

(a)the day on which the list came into force, or

(b)if a day was specified under sub-paragraph (3)(b) above in relation to the list, the day so specified.

(5)Where the rateable value is determined for the purposes of compiling a list by reference to a day specified under sub-paragraph (3)(b) above, the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day on which the list must be compiled.

(6)Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the [F68material day.]

[F69(6A)For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the Secretary of State.]

(7)The matters are—

(a)matters affecting the physical state or physical enjoyment of the hereditament,

(b)the mode or category of occupation of the hereditament,

(c)the quantity of minerals or other substances in or extracted from the hereditament,

[F70(cc)the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament,]

(d)matters affecting the physical state of the locality in which the hereditament is situated or which, though not affecting the physical state of the locality, are nonetheless physically manifest there, and

(e)the use or occupation of other premises situated in the locality of the hereditament.

(8)The Secretary of State may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed [F71class], prescribed assumptions (as to the hereditament or otherwise) are to be made.

[F72(8A)For the purposes of this paragraph the state of repair of a hereditament at any time relevant for the purposes of a list shall be assumed to be the state of repair in which, under sub-paragraph (1) above, it is assumed to be immediately before the assumed tenancy begins.]

(9)The Secretary of State may make regulations providing that in arriving at an amount under sub-paragraph (1) [F73, (1A) or (1B)] above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.

(10)If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day.

[F74(11)For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(12)Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.

(13)In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.]

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Amendments (Textual)

F66Words and para. 2(1)(a)(b)(c) substituted for words in Sch. 6 para. 2(1) (26.5.1999 effective retrospectively on 1.6.1990 as mentioned in s. 2(2) of the amending Act) by 1999 c. 6, s. 1(1)(2)

F69Sch. 6 para. 2(6A) (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 38(6)) substituted (7.3.1992 so far as it enables provision to be made by regulations and 1.4.1992 otherwise) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 4 (with s. 118(1)(2)(4)); S.I. 1992/473, arts. 2, 3

F72Sch. 6 para. 2(8A) inserted (26.5.1999 effective retrospectively on 1.6.1990 as mentioned in s. 2(2) of the amending Act (but subject to exception in s. 2(3) of the amending Act) by 1999 c. 6, ss. 1(1)(3), 2

Modifications etc. (not altering text)

C2Sch. 6 para. 2 excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/951, art. 4(1)

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5

Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/352, art. 3

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8

C3Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8

Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3283, art. 5

Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3284, art. 5

Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3285, art. 5

[F752A(1)This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—E+W

(a)used for the breeding and rearing of horses or ponies or for either of those purposes; and

(b)are occupied together with any agricultural land or agricultural building.

(2)The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—

(a)such amount as the Secretary of State may by order specify for the purposes of this paragraph; and

(b)the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditaments as consists of buildings so used and occupied.

(3)In this paragraph—

  • agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and

  • agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.]

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Amendments (Textual)

Modifications etc. (not altering text)

C11Sch. 6 paras. 2A and 2B excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))

Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5

Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)

Sch. 6 paras. 2-2B excluded (E.) (1.4.2000) by S.I. 2000/352, art. 3

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8

C12Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3283, art. 5

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3284, art. 5

Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3285, art. 5

2B(1)This paragraph applies where—E+W

(a)the rateable value of a hereditament consisting of an area of a caravan site is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force),

(b)the area is treated as one hereditament by virtue of regulations under section 64(3)(b),

(c)immediately before the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made, the list includes a hereditament consisting of an area of the caravan site treated as one hereditament by virtue of such regulations, and

(d)the area mentioned in paragraph (b) above and the area mentioned in paragraph (c) above are wholly or partly the same.

(2)In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below.

(3)The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined.

(4)The matters are—

(a)the nature of the caravan on the pitch, and

(b)the physical state of that caravan.

(5)For the purposes of this paragraph—

  • caravan” has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and

  • caravan site” means any land in respect of which a site licence is required under Part I of that Act, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Act (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.

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Modifications etc. (not altering text)

C13Sch. 6 paras. 2A and 2B excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))

Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5

Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/352, art. 3

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6

Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8

C14Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8

Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3283, art. 5

Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3284, art. 5

Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3285, art. 5

[F762C(1)This paragraph applies where—E+W

(a)a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and

(b)the right is not severed from the occupation of the land.

(2)For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.

(3)In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.]

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Amendments (Textual)

Modifications etc. (not altering text)

C16Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5

Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4

Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6

3(1)The Secretary of State may by order provide that in the case of a non-domestic hereditament of such [F77class] as may be prescribed—E+W

(a)[F78paragraphs 2 to [F792C]] above shall not apply, and

(b)its rateable value shall be such as is determined in accordance with prescribed rules.

(2)The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—

(a)[F80paragraphs 2 to [F792C]] above shall not apply, and

(b)their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.

[F81(3)For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

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

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.]

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Amendments (Textual)

4 . . . F82E+W

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Amendments (Textual)

Section 56.

SCHEDULE 7E+W Non-Domestic Rating: Multipliers

Part IE+W Non-Domestic Rating Multipliers

IntroductionE+W

1This Part of this Schedule has effect to determine the non-domestic rating multiplier for each chargeable financial year.E+W

General provisionsE+W

2(1)In the revenue support grant report for the financial year beginning in 1990 the Secretary of State shall specify a non-domestic rating multiplier for the year.E+W

(2)The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

(3)If the report is approved by resolution of the House of Commons the multiplier so specified shall be the non-domestic rating multiplier for the year.

[F833(1)In relation to England, the small business 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 Secretary of State to reflect the extent to which his last estimate of the total mentioned in paragraph 5(6) or (7) below appears to him 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 small business 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.

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Amendments (Textual)

3A(1)In relation to England, 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)The non-domestic rating multiplier for the year shall be the amount found by—

(a)increasing the small business non-domestic rating multiplier for the year under paragraph 3 above to reflect the Secretary of State’s estimate of the difference between—

(i)the aggregate amount which will be payable to him and all billing authorities by way of non-domestic rates as regards the year, and

(ii)the aggregate amount which would be so payable if section 43(4A) to (4D) above were omitted, and

(b)if the Secretary of State thinks fit, adjusting the amount found under paragraph (a) above to reflect the extent (if any) to which his estimate of the difference mentioned in that paragraph for an earlier financial year appears to him to differ from the actual difference for that earlier year.

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Amendments (Textual)

3B(1)In relation to Wales, 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 National Assembly for Wales to reflect the extent to which its last estimate of the total mentioned in paragraph 5(6) or (7) below appears to it 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.]

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Amendments (Textual)

[F844In relation to England, the small business 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—E+W

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Amendments (Textual)

4A(1)In relation to England, the non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is one at the beginning of which new lists must be compiled.E+W

(2)The non-domestic rating multiplier for the year shall be the amount found by—

(a)increasing the small business non-domestic rating multiplier for the year under paragraph 4 above to reflect the Secretary of State’s estimate of the difference between—

(i)the aggregate amount which will be payable to him and all billing authorities by way of non-domestic rates as regards the year, and

(ii)the aggregate amount which would be so payable if section 43(4A) to (4D) above were omitted, and

(b)if the Secretary of State thinks fit, adjusting the amount found under paragraph (a) above to reflect the extent (if any) to which his estimate of the difference mentioned in that paragraph for an earlier financial year appears to him to differ from the actual difference for that earlier year.

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Amendments (Textual)

4BIn relation to Wales, 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 — AxBxDCxE]E+W

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Amendments (Textual)

5(1)This paragraph applies for the purposes of paragraphs [F853 to 4B] above.E+W

[F86(2)In relation to England, A is the small business non-domestic rating multiplier for the financial year preceding the year concerned (or, if there is no such multiplier for that year, A is the non-domestic rating multiplier for that year).

(2A)In relation to Wales, A is the non-domestic rating multiplier for the financial year preceding the year concerned.]

(3)B is the retail prices index for September of the financial year preceding the year concerned; but if the Treasury so provide by order in relation to the year concerned, B is a figure which is less than that index and which is specified in (or calculated in a manner specified in) the order.

(4)C is the retail prices index for September of the financial year which precedes that preceding the year concerned.

(5)But where the base month for the retail 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 Secretary of State calculates would have been the retail 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.

[F87(6)D is the number of whole pounds in the Secretary of State’s or, as the case may be, the National Assembly for Wales' 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 the Secretary of State’s or, as the case may be, the National Assembly for Wales' 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.]

(8)References in sub-paragraphs (3) to (5) above to the retail prices index are references to the general index of retail prices (for all items) published by the [F88Office for National Statistics]; and if that index is not published for a month for which it is relevant for the purposes of any of those sub-paragraphs, the sub-paragraph shall be taken to refer to any substituted index or index figures published by [F89that Office].

(9)For the purposes of sub-paragraph (5) above the base month for the retail prices index for September of a particular year is the month for which the retail 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 to the Secretary of State on such date as he determines.

(11)In calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only—

(a)adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths, and

(b)ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.

(12)The power to make an order under sub-paragraph (3) above shall be exercisable by statutory instrument.

(13)An order under sub-paragraph (3) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it is approved by resolution of the House of Commons before the approval by that House of the[F90local government finance report] for the year or before 1 March in the preceding financial year (whichever is earlier).

[F91(14)Sub-paragraph (13) above does not apply to orders made by the National Assembly for Wales.

(15)An order made under sub-paragraph (3) above by the National Assembly for Wales (including an order amending or revoking another) is effective in relation to a particular financial year only if it is made—

(a)before 1 March in the preceding financial year, and

(b)at a time when no local government finance report for the year has been published by the Assembly.]

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Amendments (Textual)

F85Words in Sch. 7 para. 5(1) substituted (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(5), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F86Sch. 7 para. 5(2)(2A) substituted for Sch. 7 para. 5(2) (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(6), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F87Sch. 7 para. 5(6)-(7A) substituted for Sch. 7 para. 5(6)(7) (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(7), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F88Words in Sch. 7 para. 5(8) substituted (1.4.1996) by virtue of S.I. 1996/273, art. 5(1), Sch. 2 para. 24(a)

F89Words in Sch. 7 para. 5(8) substituted (1.4.1996) by S.I. 1996/273, art. 5(1), Sch. 2 para. 24(b)

F90Words in Sch. 7 para. 5(13) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 84(1) (with s. 118(1)(2)(4))

6[F92(1)In relation to England, the Secretary of State shall calculate the small business non-domestic rating multiplier and 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 multipliers as so calculated.E+W

(1A)In relation to Wales, the National Assembly for Wales 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.]

(2)Where the financial year is one for which the Secretary of State has calculated a figure for C under paragraph 5(5) above, the notice must contain the figure he has calculated.

[F93(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.]

(4)A calculation under [F94this paragraph] is invalid unless one or both of the following conditions is fulfilled—

(a)it is made after the [F95local government finance report] for the year has been approved by resolution of the House of Commons;

(b)it is made on or after 1 March in the preceding financial year.

[F96(4A)Sub-paragraph (4) above does not apply to a calculation made by the National Assembly for Wales for a financial year beginning in or after 2004.

(4B)A calculation made by the Assembly under this paragraph for a financial year beginning in or after 2004 is invalid unless one or both of the following conditions is fulfilled—

(a)it is made after the Assembly has published the local government finance report for the year or, where the Assembly is publishing two local government finance reports for the year, it is made after the Assembly has published both of those reports;

(b)it is made on or after 1 March in the preceding financial year.]

(5)A calculation under [F97this paragraph] above is invalid if made at a time when an order under paragraph 5(3) above which is effective in relation to the year has not come into force.

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Amendments (Textual)

F92Sch. 7 para. 6(1)-(1B) substituted for Sch. 7 para. 6(1) (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(8), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F93Sch. 7 para. 6(3) substituted (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(9), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F94Words in Sch. 7 para. 6(4) substituted (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(10), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F95S. 99 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.24 (with s. 118(1)(2)(4))

F97Words in Sch. 7 para. 6(5) substituted (27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 62(10), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Special provision for 1990-95E+W

7(1)[F98In relation to a relevant financial year the Secretary of State may make regulations providing that] the non-domestic rating multiplier for the year shall be one which exceeds what it would have been if the regulations had not been made and which is specified in the regulations; and in such a case paragraphs 2 to 6 above shall have effect subject to the regulations.E+W

(2)A multiplier specified under this paragraph must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

(3)For the purposes of this paragraph relevant financial years are financial years beginning in 1990, 1991, 1992, 1993 and 1994.

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Amendments (Textual)

8(1)A multiplier must be specified under paragraph 2 above for the financial year beginning in 1990 even if a different one is or may be specified for the year under paragraph 7 above.E+W

(2)A multiplier must be calculated, and notices of it must be served, under paragraphs 3 to 6 above for each subsequent relevant financial year even if a different one is or may be specified for the year under paragraph 7 above.

(3)In calculating under paragraphs 3 to 6 above the multiplier for a financial year beginning in or after 1991 (whether or not a relevant financial year) A shall be taken to be what it would have been if no regulations had been made under [F99paragraph 7] above for any year.

(4)An order may be made under paragraph 5(3) above in relation to a financial year beginning in or after 1991 even if a multiplier is or may be specified for the year under paragraph 7 above.

(5)For the purposes of this paragraph relevant financial years are financial years beginning in 1990, 1991, 1992, 1993 and 1994.

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Amendments (Textual)

Part IIE+W Special Authority’s Multipliers

9(1) A special authority’s non-domestic rating multiplier for a chargeable financial year shall be such as is set for the year by the authority in accordance with this Part of this Schedule.E+W

(2)The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.

[F100(3)The multiplier must be not greater than the required maximum for the year.

(4)The required maximum for the year shall be calculated in accordance with the formula—

where—

the non-domestic rating multiplier for the year determined in accordance with Part I of this Schedule,

B is a percentage prescribed for the year by order made by the Secretary of State,

C is the amount calculated (or last calculated) for the year by the authority under section 32(4) of the Local Government Finance Act 1992,

D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,

E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, and

F is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.

(5)An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.]

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Amendments (Textual)

F100Sch. 7 Pt. II para. 9(3)-(5) substituted (6.3.1992) for para. 9(3)(4) by 1992 c. 14, s. 104, Sch. 10 Pt. I para.5 (with s. 118(1)(2)(4))

10(1)Where a special authority has set a multiplier for a financial year (originally or by way of substitute) it may set a multiplier in substitution if, and only if, it has been quashed . . . F101E+W

(2)Any multiplier set in substitution must be set in accordance with paragraph 9 above.

(3)Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier.

(4)But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier—

(a)it shall be repaid if the person by whom it was paid so requires;

(b)in any other case it shall (as the authority determines) either be repaid or be credited against any subsequent liability of the person to pay anything to it by way of a non-domestic rate.

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Amendments (Textual)

11(1)Where a special authority has set a multiplier in accordance with paragraph 9 above (whether originally or by way of substitute) it shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the multiplier in at least one newspaper circulating in its area.E+W

(2)Failure to comply with sub-paragraph (1) above does not make a multiplier invalid.

[F102SCHEDULE 7AE+W Non-Domestic Rating: 1990-95

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Amendments (Textual)

Modifications etc. (not altering text)

C17Sch. 7A restricted by S.I. 1990/608, reg. 5(2)

C18Sch. 7A modified by S.I. 1990/608, regs. 2(4), 4(7), 6(1), 8, 9, 11(2), 15(2) and by S.I. 1990/2329, reg. 5(1)

Sch. 7A modified (13.1.1992) by S.I. 1991/2906, reg.4

Sch. 7A modified (1.4.1992) by S.I. 1992/559, reg. 2(2)

DefinitionsE+W

1(1)The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.E+W

(2)A transitional day is a day falling in the transitional period.

2(1)As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.E+W

(2)The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.

(3)The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—

(a)1 April 1990,

(b)the transitional day (if different from 1 April 1990), and

(c)each day (if any) falling after 1 April 1990 and before the transitional day.

(4)If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.

(5)If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.

(6)This sub-paragraph applies to a person if—

(a)he occupied all or part of the hereditament on 31 March 1990, and

(b)he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.

(7)This sub-paragraph applies to a person if—

(a)he was the owner of the whole of the hereditament on 31 March 1990,

(b)none of the hereditament was occupied on 31 March 1990,

(c)he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and

(d)he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.

(8)A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.

(9)For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—

(a)he occupies all or part of the hereditament on that day, or

(b)where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.

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Modifications etc. (not altering text)

C19Sch. 7A para. 2 modified (16.7.1992) by 1992 c. 46, s.1 (with s. 8(1)); S.I. 1992/1642, art.2

3(1)The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—E+W

(2)A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.

(3)Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.

(4)Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.

(5)C is the number of days in the relevant year concerned.

(6)Relevant years are financial years falling in the transitional period.

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Modifications etc. (not altering text)

4(1)The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—E+W

(2)A is the rateable value of the hereditament, as determined under paragraph 6 below.

(3)B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.

(4)C is the number of days in the financial year beginning in 1989.

(5)The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—

(6)Relevant years are financial years falling in the transitional period.

(7)BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.

(8)AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.

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Modifications etc. (not altering text)

5(1)Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.E+W

(2)The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—

[F103(2A)X shall be found in accordance with sub-paragraphs (3) and (4) below, [F104except that for the financial years beginning in 1992 and 1993 X is 100 and for the financial year beginning in 1994 X is—

(a)110 if the hereditament falls within sub-paragraph (3) below, and

(b)107.5 if the hereditament falls within sub-paragraph (4) below.]]

(3)X is 120 if—

(a)the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or

(b)it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.

(4)X is 115 if—

(a)the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or

(b)it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.

(5)RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.

(6)RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.

(7)Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.

(8)The appropriate fraction for the hereditament for each day in the year shall be such as is—

(a)specified for the case by order made by the Secretary of State, or

(b)found in accordance with rules prescribed for the case by order so made.

(9)In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all[F105billing authorities] by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.

(10)Relevant years are financial years falling in the transitional period.

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Amendments (Textual)

F103Sch. 7A para. 5: by 1992 c. 46, s. 2(1) (with s. 8(1)); S.I. 1992/1642, art. 2 it is provided (16.7.1992) that para. 5 shall have effect as if after that sub. para. (2) there were inserted sub. para. (2A)(as set out above)

F104Words and paras. (a) and (b) in Sch. 7A, para. 5(2A) substituted (24.2.1994) by 1994 c. 3, s. 1(2)

F105Words in Sch. 7A para. 5(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 85 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

6(1)This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.E+W

(2)In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.

(3)If—

(a)a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and

(b)as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,

A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.

(4)For the purposes of sub-paragraph (3) above a relevant proposal is a proposal—

(a)made by a valuation officer at any time, or

(b)made by a person other than a valuation officer, and received by a valuation officer, before 15 February 1989.

(5)In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.

(6)If—

(a)a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and

(b)as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,

A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.

(7)For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.

(8)In the case of a hereditament—

(a)occupied by or on behalf of the Crown for public purposes in the period beginning with 15 February 1989 and ending with 31 March 1990, and

(b)in respect of which a contribution is made by the Crown in aid of rates for that period,

references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act).

(9)For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.

(10)For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.

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Modifications etc. (not altering text)

Chargeable amountsE+W

7(1)Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—E+W

(a)as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

(b)as regards the day concerned the hereditament is a defined hereditament,

(c)NCA exceeds BL,

(d)NCA exceeds (BL x AF), and

(e)in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

(2)In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

(a)if the appropriate amount is positive, adding it to (BL x AF), or

(b)if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

(3)For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

(4)For the purposes of this paragraph—

(a)NCA is the notional chargeable amount for the hereditament for the day concerned,

(b)BL is the base liability for the hereditament for the day concerned,

(c)AF is the appropriate fraction for the hereditament for the day concerned,

(d)D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,

(e)E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

(f)F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

(g)G is the number of days in the financial year in which the day concerned falls.

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Modifications etc. (not altering text)

8(1)Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—E+W

(a)as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

(b)as regards the day concerned the hereditament is a defined hereditament,

(c)NCA is less than BL,

(d)NCA is less than (BL x AF), and

(e)in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

(2)In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

(a)if the appropriate amount is positive, adding it to (BL x AF), or

(b)if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

(3)For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

(4)For the purposes of this paragraph—

(a)NCA is the notional chargeable amount for the hereditament for the day concerned,

(b)BL is the base liability for the hereditament for the day concerned,

(c)AF is the appropriate fraction for the hereditament for the day concerned,

(d)D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,

(e)E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

(f)F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

(g)G is the number of days in the financial year in which the day concerned falls.

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Modifications etc. (not altering text)

C41Sch. 7A para. 8 excluded (16.7.1992) by 1992 c. 46, s. 3(3) (with s. 8(1)); S.I. 1992/1642, art.2

9(1)In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.E+W

(2)The following subsections shall be substituted for subsections (4) and (5)—

(4)Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated by finding the amount represented by (BL x AF).

(5)Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated by—

(a)finding the amount represented by (BL x AF), and

(b)dividing that amount by 5.

(3)The following subsections shall be inserted after subsection (6)—

(6A)In a case where the hereditament is situated in the area of a special authority, a reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

(a)if the appropriate amount is positive, adding it to (BL x AF), or

(b)if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

(6B)For the purposes of subsection (6A) above the appropriate amount is the amount found by applying the formula—

(4)For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.

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Modifications etc. (not altering text)

RegulationsE+W

10(1)The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.E+W

(2)The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.

11(1)The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.E+W

(2)For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case—

(a)where he considers it appropriate to do so, and

(b)where the relevant provision would not (whether by virtue of regulations under sub-paragraph (1) above or otherwise) apply apart from the regulations under this sub-paragraph.

(3)A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.

12Without prejudice to the generality of section 143(1) and (2) above and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—E+W

(a)imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)as to appeals relating to things done or not done by such officers.]

Section 60.

SCHEDULE 8E+W Non-Domestic Rating: Pooling

Part IE+W Non-Domestic Rating Accounts

The accountsE+W

1(1)In accordance with this Schedule the Secretary of State shall keep for each chargeable financial year an account (to be called a non-domestic rating account).E+W

(2)The Secretary of State—

(a)shall keep each account in such form as the Treasury may direct, and

(b)shall at such time as the Treasury may direct send copies of each account to the Comptroller and Auditor General.

(3)The Comptroller and Auditor General shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) above and shall lay copies of the account and of his report before each House of Parliament.

Credits and debitsE+W

2(1)For each chargeable financial year the following shall be credited (as items of account) to the account kept for the year—E+W

(a)sums received by the Secretary of State in the year under section 54 above,

(b)sums received by him in the year under [F106section 59] above, and

(c)sums received by him in the year under paragraph 5 below [F107or regulations made under sub-paragraph (15) of that paragraph].

(2)For each chargeable financial year the following shall be debited (as items of account) to the account kept for the year—

(a)payments made by the Secretary of State in the year [F108under paragraph 5(10) or (14) below[F109, under regulations made for the purpose mentioned in paragraph 4(7) below] or under regulations made under paragraph 5(15) or 6(5) below], and

(b)payments made by him in the year under [F110paragraph 12 or 15 below] (as the case may be).

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Amendments (Textual)

F107Words in Sch. 8 para. 2(1)(c) added (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(1) (with s. 118(1)(2)(4))

F108Words in Sch. 8 para. 2(2)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(2)(a) (with s. 118(1)(2)(4))

F109Words in Sch. 8 para. 2(2)(a) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 26(2); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F110Words in Sch. 8 para. 2(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(2)(b) (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C45Sch. 8 para. 2 modified by S.I. 1990/493, reg. 8(2)

Sch. 8 para. 2 modified (1.4.1993) by S.I. 1992/2996, reg. 4(2)

Sch. 8 para. 2 amended (1.4.1993) by S.I. 1993/613, reg. 5(2)

C46Sch. 8 para. 2 amended by S.I. 1990/609, reg. 5(2)

C47Sch. 8 para. 2(1) modified (16.7.1992) by 1992 c. 46, s. 5(1) (with s. 8(1)); S.I. 1992/1642, art.2

Sch. 8 para. 2(1) modified (24.2.1994 with effect as mentioned in s. 3(1) of the amending Act) by 1994 c. 3, s. 3

3(1)As soon as is reasonably practicable after the end of each chargeable financial year the Secretary of State shall calculate the following—E+W

(a)the aggregate of the items of account credited to the account kept for the year, and

(b)the aggregate of the items of account debited to the account kept for the year.

(2)If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be—

(a)debited (as an item of account) to the account kept for the year, and

(b)credited (as an item of account) to the account kept for the next financial year.

(3)If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be—

(a)credited (as an item of account) to the account kept for the year, and

(b)debited (as an item of account) to the account kept for the next financial year.

F111Part IIE+W Contribution

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Amendments (Textual)

Non-domestic rating contributionsE+W

4(1)The Secretary of State may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each [F112billing authority] (to be called its non-domestic rating contribution for the year).E+W

(2)The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.

(3)Sub-paragraph (2) above shall not apply in the case of a special authority, but the rules shall be so framed that the amount calculated under them in relation to the authority is broadly the same as the total which would be payable to it in respect of the year under sections 43 and 45 above if—

(a)the authority’s non-domestic rating multiplier for the year was equal to the [F113non-domestic rating multiplier for the year determined in accordance with Part I of Schedule 7 above], and

(b)the authority acted diligently.

F114(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F115(4A)The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.

(4B)Sub-paragraph (4A) above shall not apply in the case of a special authority.

(4C)Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.

(4D)The consent of the Treasury is required to the inclusion in regulations under this paragraph of provision under sub-paragraph (4A) above relating to England.]

(5)The Secretary of State may incorporate in the rules provision for deductions (of such extent as he thinks fit) as regards—

(a)the operation of sections 47 and 49 above;

(b)costs of collection and recovery;

(c)such other matters (if any) as he thinks fit;

and sub-paragraphs (2) and (3) above shall have effect subject to this.

F116[(5A)The Secretary of State may also incorporate in the rules provision for the deduction, in the case of a special authority, of an amount determined by him for the year in relation to that authority; and sub-paragraph (3) above shall have effect subject to this.]

(6)Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

[F117(7)Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.]

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Amendments (Textual)

F112Words in Sch. 8 Pt. II para. 4(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(2)(with s. 118(1)(2)(4))

F113Words in Sch. 8 Pt. II para. 4(3)(a) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(3) (with s. 118(1)(2)(4))

F114Sch. 8 para. 4(4) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. I para. 6(4), Sch.14 (with s. 118(1)(2)(4))

F116Sch. 8 para. 4(5A) inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(5) (with s. 118(1)(2)(4))

5(1)This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year [F118and has effect subject to any provision made by virtue of paragraph 6(2A) below].E+W

(2)By such time before the year begins as the Secretary of State may direct, a [F119billing authority] shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the Secretary of State.

(3)If the authority fails to comply with sub-paragraph (2) above or if the Secretary of State believes the amount notified is not likely to have been calculated in accordance with the regulations he may make his own calculation of the amount; and where he makes such a calculation he shall inform the authority why he has done so and shall inform it of the amount calculated.

(4)The authority shall be liable to pay to the Secretary of State an amount (the provisional amount) equal to—

(a)that calculated and notified under sub-paragraph (2) above, or

(b)if sub-paragraph (3) above applies, that calculated by the Secretary of State under it.

(5)The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Secretary of State may direct.

(6)After the year ends the authority shall—

(a)calculate the amount of its non-domestic rating contribution for the year,

F120[(b)notify the amount so calculated to the Secretary of State

[F121(ba)if it is an authority in England notify to the Secretary of State, and if it is an authority in Wales notify to the National Assembly for Wales, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above,] and

(c)arrange for the calculation [F122 , and the amount or amounts notifiable under paragraphs (b) and (ba) above,] to be certified under arrangements made by the Audit Commission for Local Authorities in England and Wales (the Commission).]

F123[(6A)The Commission shall send a copy of the certification of the calculation and the amount [F124or amounts] to the Secretary of State.]

(7)If the authority fails to comply with sub-paragraph (6) above by such time as the Secretary of State directs, he may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph he shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.

(8)If, at any time after the year ends, the Secretary of State receives notification from an authority under [F125sub-paragraph (6)(b) above] above he shall—

(a)calculate the amount of the difference (if any) between the amount notified and the provisional amount, and

(b)if there is a difference, inform the authority of the amount of the difference.

(9)If the amount notified under [F125sub-paragraph (6)(b) above] above exceeds the provisional amount the authority shall pay an amount equal to the difference to the Secretary of State at such time as he may direct.

F126[(10)If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the Secretary of State shall—

(a)if he believes that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of his reasons for that belief;

(b)if he is not of that belief, pay to the authority, at such time as he decides with the Treasury’s approval, an amount equal to the difference between the amount so notified and the provisional amount.

(11)Sub-paragraph (12) below applies where—

(a)at any time after the year ends the Secretary of State has received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to him in relation to the authority under sub-paragraph (6A) above, and

(b)the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the Secretary of State under sub-paragraph (6)(b) above.

(12)Where this sub-paragraph applies the Secretary of State shall—

(a)calculate the amount of the difference (if any) between the certified amount and the provisional amount, and

(b)if there is a difference, inform the authority of the amount of the difference.

(13)If at the time the Secretary of State makes the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—

(a)sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and

(b)sub-paragraph (14) below shall apply.

(14)Where this sub-paragraph applies—

(a)if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the Secretary of State at such time as he may direct, and

(b)if the certified amount is less than the provisional amount the Secretary of State shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as he decides with the Treasury’s approval.

(15)Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the Secretary of State makes the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—

(a)for the making of payments by the Secretary of State or the authority, and

(b)as to the time at which any such payment must be made.]

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Amendments (Textual)

F119Words in Sch. 8 Pt. II para. 5(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(6) (with s. 118(1)(2)(4))

F120Sch. 8 Pt. II para. 5(6)(b)(c) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(7) (with s. 118(1)(2)(4))

F123Sch. 8 Pt. II para. 5(6A) inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(8) (with s. 118(1)(2)(4))

F125Words in Sch. 8 Pt. II para. 5(8)(9) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(9) (with s. 118(1)(2)(4))

F126Sch. 8 Pt. II para. 5(10)-(15) substituted (6.3.1992) for para. 5(10) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(10) (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C48Sch. 8 para. 5(4)(5)(7)(9)(10) modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)

Sch. 8 para. 5(4)(5)(7)(9)(10)(b)(14) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)

Sch. 8 para. 5(4)(5)(7)(9)(10)(b)(14) restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)

6(1)Any calculation under paragraph 5 above of the amount of an authority’s non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above.E+W

F127[(2)Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the Secretary of State may make regulations—

(a)requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions;

(b)enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied—

(i)it is not reasonably practicable for the person making the calculation to take it into account; and

(ii)it was received by the authority after a prescribed date (which may be before or after the end of the year in question).]

[F128(2A)Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.

(2B)For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.]

(3)The power to give a direction under paragraph 5 above—

(a)includes power to revoke or amend a direction given under the power;

(b)may be exercised differently for different authorities.

(4)A direction under paragraph 5(5) above is ineffective unless given with the Treasury’s consent.

(5)The Secretary of State may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.

(6)Regulations under sub-paragraph (5) above may include—

(a)provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;

(b)provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 5 above or of repayments.

[F129(6A)Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—

(a)for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and

(b)as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.]

(7)For the purposes of paragraph 5(7) above the relevant provisions are—

(a)paragraph 5(10) above,

[F130(aa)regulations made for the purpose mentioned in paragraph 4(7) above,]

(b)regulations made under sub-paragraph (5) above, and

(c)[F131paragraphs 12 and 15 below].

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Amendments (Textual)

F127Sch. 8 para. 6(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(11) (with s. 118(1)(2)(4))

F131Words in Sch. 8 para. 6(7)(c) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(3) (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C49Sch. 8 Pt. II para. 6(2) amended (28.11.1994) by S.I. 1994/2825, reg. 33(3)

C50Sch. 8 para. 6(6) modified (23.6.1992) by 1992 c. 46, s. 5(2) (with s. 8(1)); S.I. 1992/1486, art.2

RecoveryE+W

7Where an amount has become payable under any provision of or made under this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.E+W

F132[Part IIIE+W Distribution

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Amendments (Textual)

F132Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C51Sch. 8 Pt. III amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2) (with s. 1(4), Sch. 39)

F133InterpretationE+W

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Amendments (Textual)

F133Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F1348(1)For the purposes of this Part of this Schedule a receiving authority is any billing authority or major precepting authority.E+W

(2)Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section 78A [F135or 84G] above.

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Amendments (Textual)

F134Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F135Words in Sch. 8 para. 8(2) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(2) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Modifications etc. (not altering text)

C52Sch. 8 para. 8 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F136Distributable amountE+W

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Amendments (Textual)

F136Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F1379(1)Before a financial year begins the Secretary of State shall estimate—E+W

(a)the aggregate of the items of account which will be credited to the account kept for the year; and

(b)the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.

(2)In making any estimate under sub-paragraph (1) above the Secretary of State may make such assumptions as he sees fit.

(3)If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Secretary of State shall calculate the amount equal to the difference.

(4)In the local government finance report for the year the Secretary of State shall specify the amount arrived at under this paragraph (the distributable amount for the year)[F138 , subject to paragraph 9A below.]

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Amendments (Textual)

F137Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F138Words in Sch. 8 para. 9(4) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(3) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Modifications etc. (not altering text)

C53Sch. 8 para. 9 modified (16.7.1992) by 1992 c. 46, s.4 (with s. 8(1)); S.I. 1992/1642, art.2 and (6.7.1993) by 1993 c. 17, ss.2, 5(1); S.I. 1993/1512, art.2

Sch. 8 para. 9 modified (24.2.1994 with effect as mentioned in s. 3(1) of the amending Act) by 1994 c. 3, s. 3

[F139Years where two local government finance reports prepared for WalesE+W

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Amendments (Textual)

F139Sch. 8 para. 9A and cross-heading inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(4) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

9A(1)Where the National Assembly for Wales publishes two local government finance reports for a particular financial year—E+W

(a)paragraph 9(4) above does not apply in relation to Wales as respects that year, and

(b)the Assembly shall decide whether—

(i)distribution among all receiving authorities of the amount arrived at under paragraph 9 above for the year is to be dealt with in just one of those reports (the chosen report), or

(ii)each of those reports is to deal with the distribution of so much of that amount as is for the receiving authorities to which that report relates.

(2)If the Assembly decides as mentioned in sub-paragraph (1)(b)(i) above—

(a)the Assembly shall specify that amount (the distributable amount for the year) in the chosen report, and

(b)the chosen report is the local government finance report for that year to which the requirement under paragraph 10(1) below applies.

(3)If the Assembly decides as mentioned in sub-paragraph (1)(b)(ii) above—

(a)paragraphs 10 and 11 below do not apply in relation to Wales as respects the year (but see paragraphs 11A to 11C below),

(b)the power under paragraph 13 below may (in particular) be exercised by making a single amending report relating to both of the local government finance reports for the year, and

(c)paragraph 14 below does not apply in relation to any report amending either of those reports (but see paragraph 14A below).]

F140Distribution: local government finance reportsE+W

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Amendments (Textual)

F140Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 7 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C54Sch. 8 Pt. III (paras. 8-15) amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2)

F14110(1)A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the distributable amount for the year.E+W

(2)Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the basis of distribution.

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Amendments (Textual)

F141Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C55Sch. 8 para. 10 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F14211(1)This paragraph applies where—E+W

(a)in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with [F143paragraphs 9 and 9A(2)] above; and

(b)the report has been laid before the House of Commons.

(2)If the report is approved by resolution of the House of Commons, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.

(3)As soon as is reasonably practicable after the report has been so approved, the Secretary of State shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.

(4)Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the Secretary of State may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.

(5)The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under paragraph 13 below in relation to the local government finance report.

(6)If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and he may decide different dates for different kinds of information.

(7)Sub-paragraph (6) above applies only if the Secretary of State informs each receiving authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above).

(8)As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the Secretary of State shall inform each receiving authority of the sum he calculates falls to be paid to it as its share of the distributable amount for the year.

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Amendments (Textual)

F142Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F143Words in Sch. 8 para. 11(1)(a) substituted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(5) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Modifications etc. (not altering text)

C56Sch. 8 para. 11 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

[F14411A(1)Where the National Assembly for Wales proposes to publish two local government finance reports for a particular financial year and as respects that year decides as mentioned in paragraph 9A(1)(b)(ii) above, the Assembly shall in each of those reports—E+W

(a)specify the amount for the year arrived at under paragraph 9 above,

(b)specify how much of that amount is for the receiving authorities to which the report relates, and

(c)specify the basis on which the Assembly proposes to distribute among those authorities the amount specified under paragraph (b) above.

(2)Before making such a report as is mentioned in sub-paragraph (1) above, the Assembly shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to the Assembly to be appropriate.

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Amendments (Textual)

F144Sch. 8 paras. 11A-11C inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(6) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

11B(1)This paragraph applies where the National Assembly for Wales—E+W

(a)publishes a local government finance report that is one of two being published by it for a particular financial year, and

(b)as respects that year decides as mentioned in paragraph 9A(1)(b)(ii) above.

(2)The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below.

(3)As soon as is reasonably practicable after the report is published, the Assembly shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above.

(4)The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report.

(5)The Assembly may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates.

(6)The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly publishes under paragraph 13 below a report amending the report.

(7)As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the Assembly shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.

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Amendments (Textual)

F144Sch. 8 paras. 11A-11C inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(6) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

11C(1)The National Assembly for Wales may set a deadline for the receipt of information to be taken into account by it when making a calculation under paragraph 11B(3) or (5) above.E+W

(2)Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information.

(3)A deadline under sub-paragraph (1) above shall only have effect if the Assembly informs each receiving authority concerned of the deadline and of the information to which it relates.

(4)Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above.

(5)When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the Assembly shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.]

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Amendments (Textual)

F144Sch. 8 paras. 11A-11C inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(6) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F14512(1)Where a calculation is made under paragraph 11(3) [F146or 11B(3)] above the Secretary of State shall pay to each receiving authority any sum calculated as falling to be paid to it.E+W

(2)The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the Secretary of State determines with the Treasury’s consent.

(3)Where a calculation is made under paragraph 11(4) [F147or 11B(5)] above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) [F148or 11B(3)] above, the Secretary of State shall pay to the authority a sum equal to the difference.

(4)The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year concerned.

(5)Where a calculation is made under paragraph 11(4) [F149or 11B(5)] above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) [F150or 11B(3)] above, a sum equal to the difference shall be paid by the authority to the Secretary of State.

(6)The sum shall be paid on such day after the end of the financial year concerned as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

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Amendments (Textual)

F145Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F146Words in Sch. 8 para. 12(1) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(7) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F147Words in Sch. 8 para. 12(3) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(a) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F148Words in Sch. 8 para. 12(3) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(b) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F149Words in Sch. 8 para. 12(5) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(a) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F150Words in Sch. 8 para. 12(5) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(b) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Modifications etc. (not altering text)

C57Sch. 8 para. 12 modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)

Sch. 8 para. 12 restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)

Sch. 8 para. 12 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F151Distribution: amending reportsE+W

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Amendments (Textual)

F151Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F15213(1)Subject to sub-paragraph (6) below, after a local government finance report has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph.E+W

(2)An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report.

(3)Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the amendments which he proposes to make.

(4)The report shall be laid before the House of Commons.

(5)As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State shall send a copy of it to each receiving authority.

(6)Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.

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Amendments (Textual)

F152Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F15314(1)As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.E+W

(2)Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the Secretary of State may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution.

(3)A calculation may not be made under sub-paragraph (2) above after whichever is the later of—

(a)the end of the financial year following the financial year concerned, and

(b)the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.

(4)Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.

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Amendments (Textual)

F153Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

[F15414A(1)This paragraph applies where—E+W

(a)a report is made under paragraph 13 above amending a report (“the original report”) that is one of two local government finance reports that the National Assembly for Wales publishes for a particular financial year, and

(b)as respects that year the Assembly decides as mentioned in paragraph 9A(1)(b)(ii) above.

(2)As soon as is reasonably practicable after the amending report is published by the Assembly, the Assembly shall calculate in relation to each of the authorities to which the original report relates what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above in the original report.

(3)The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution.

(4)The Assembly may carry out the sub-paragraph (2) calculation again at any time before—

(a)the end of the financial year immediately following the one to which the original report relates, or

(b)if later, the end of the period of 3 months beginning with the day on which the Assembly publishes the amending report.

(5)The power under sub-paragraph (4) above may only be exercised once.

(6)Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.]

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Amendments (Textual)

F154Sch. 8 para. 14A inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(9) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F15515(1)This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) [F156or 14A(2) or (4)] above in relation to an amending report.E+W

(2)Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference.

(3)The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made.

(4)Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State.

(5)The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

(6)In this paragraph “the relevant previous calculation” means—

(a)in relation to a calculation made under paragraph 14(1) [F157or 14A(2)] above, the calculation under paragraph 11(3) [F158or 11B(3)] above or, where a further calculation has been made under paragraph 11(4) [F159or 11B(5)] above, that further calculation;

(b)in relation to a calculation made under paragraph 14(2) [F160or 14A(4)] above, the calculation made under paragraph 14(1) [F157or 14A(2)] above.]

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Amendments (Textual)

F155Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))

F156Words in Sch. 8 para. 15(1) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(10) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F157Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(a) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F158Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(b) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F159Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(c) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F160Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(d) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Modifications etc. (not altering text)

C58Sch. 8 para. 15 modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)

Sch. 8 para. 15 restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)

RecoveryE+W

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

Section 62.

SCHEDULE 9E+W Non-Domestic Rating: Administration

Collection and recoveryE+W

1The Secretary of State may make regulations containing such provision as he sees fit in relation to the collection and recovery of amounts persons are liable to pay under sections 43, 45 and 54 above.E+W

2(1)In this paragraph—E+W

(a)references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,

(b)references to the amount payable are to the amount he is liable to pay,

(c)references to the payee are to the [F161billing authority] to which he is liable to pay or (where section 54 applies) the Secretary of State, and

(d)references to the financial year are to the financial year concerned.

(2)Regulations under this Schedule may include provision—

(a)that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,

(b)that payments on account must be made in accordance with an agreement between the ratepayer and the payee or in accordance with a prescribed scheme for payment by instalments,

(c)that in prescribed circumstances payments on account must be calculated by reference to an estimate of the amount payable,

(d)that an estimate must be made on prescribed assumptions (whether as to the ratepayer’s interest in property or otherwise),

(e)that the payee must serve a notice or notices on the ratepayer stating the amount payable or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),

(f)that no payment on account of the amount payable need be made unless a notice requires it,

[F162(g)that a notice must be in a prescribed form,

(ga)that a notice must contain prescribed matters,

(gb)that a notice must not contain other prescribed matters,

(gc)that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,

(gd)that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,

(ge)that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,]

(h)that the payee must supply prescribed information to the ratepayer when the payee serves a notice . . . F163

(i)that if the ratepayer fails to pay an instalment in accordance with the regulations the unpaid balance of the amount payable or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and

(j)that any amount paid by the ratepayer in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

[F164(2A)Regulations under this Schedule may include provision that where—

(a)an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and

(b)the circumstances are such as may be prescribed,

an additional amount by way of interest shall be paid or credited.]

(3)Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.

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Amendments (Textual)

3(1)This paragraph applies to any sum which has become payable to a [F165billing authority] under any provision included under paragraph 2 above and has not been paid.E+W

(2)Regulations under this Schedule may include, as regards the recovery of such a sum, provision—

(a)allowing a liability order to be made;

(b)allowing distress and sale of goods;

(c)allowing commitment to prison;

(d)allowing a bankruptcy petition to be presented;

(e)allowing winding-up.

(3)The regulations may include provision equivalent to any [F166provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992] subject to any modifications the Secretary of State thinks fit.

(4)The regulations may include provision that—

(a)a sum to which this paragraph applies shall be recoverable in a court of competent jurisdiction, and

(b)such method of recovery shall be available as an alternative to any method included under sub-paragraph (2) above.

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Amendments (Textual)

4(1)This paragraph applies to—E+W

(a)any sum which has become payable to the Secretary of State under any provision included under paragraph 2 above and has not been paid;

(b)any sum which has become payable (by way of repayment) to a person other than a [F167billing authority] or the Secretary of State under any provision included under paragraph 2 above and has not been paid.

(2)Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.

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Amendments (Textual)

[F1684A(1)Regulations under this Schedule may include provision that a [F169billing authority] and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—E+W

(a)any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and

(b)in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.

(2)The regulations may include—

(a)provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;

(b)provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;

(c)provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.]

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Amendments (Textual)

F169Words in Sch. 9 para. 4A substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(3) (with s. 118(1)(2)(4))

InformationE+W

5(1)A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament [F170requesting him to supply to the officer information—E+W

(a)which is specified in the notice, and

(b)which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.]

[F171(1A)A notice under this paragraph must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.]

(2)A person on whom a notice is served under this paragraph shall supply the information [F172requested]F173... in such form and manner as is [F174specified] in the notice F173....

F175(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)If a notice has been served on a person under this paragraph, and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or 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 3 months or to a fine not exceeding level 3 on the standard scale or to both.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F170Words and para. 5(1)(a)(b) of Sch. 9 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 46(2)

[F1765A(1)If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.E+W

(2)Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer shall serve on him a notice (a “penalty notice”) stating—

(a)that he has failed to comply with paragraph 5(2) above within the period mentioned in sub-paragraph (1) above,

(b)that he is liable to a penalty of £100,

(c)the effect of sub-paragraphs (3) and (4) below, and

(d)that he has a right of appeal under paragraph 5C below.

(3)If the person on whom a penalty notice is served fails to comply with paragraph 5(2) within the period of 21 days beginning with the day on which the notice is served, he shall be liable—

(a)to a further penalty of £100, and

(b)subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.

(4)The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—

(a)the rateable value of the hereditament concerned for the day on which the penalty notice is served, and

(b)£500.

(5)For the purposes of sub-paragraph (4)(a) above—

(a)the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and

(b)a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5BA valuation officer may mitigate or remit any penalty imposed under paragraph 5A above.E+W

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5C(1)A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.E+W

(2)An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.

(3)An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.

(4)An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.

(5)On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.

(6)Those grounds are—

(a)that the appellant had a reasonable excuse for not complying with paragraph 5(2) above, or

(b)that the information requested is not in the possession or control of the appellant.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5D(1)Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may be recovered by the valuation officer concerned as a civil debt due to him.E+W

(2)No claim to recover any such penalty may be made—

(a)before the end of the period mentioned in paragraph 5C(2) above, or

(b)if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5EAny sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.E+W

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5F(1)The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.E+W

(2)The provision that may be made by regulations under this paragraph includes—

(a)provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;

(b)provision enabling a notice to be served on a person either by name or by such description as may be prescribed.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5GThe Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.E+W

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

5HWhere a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.]E+W

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

6(1)If in the course of the exercise of its functions any information comes to the notice of a [F177billing authority] which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.E+W

[F178(1A)The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a [F177billing authority] shall supply to the valuation officer for the authority information of such description as may be prescribed.]

(2) . . . F179

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F177Words in Sch. 9 para. 6(1)(1A) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(4) (with s. 118(1)(2)(4))

F180[6A(1)Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—E+W

(a)the Secretary of State;

(b)any appropriate precepting authority; or

(c)any appropriate levying body,

to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.

(2)Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met.

(3)Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

(4)For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

(5)For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—

(a)it has power to issue a levy or special levy to the billing authority; or

(b)it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F180Sch. 9 para. 6A inserted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(5) (with s. 118(1)(2)(4))

Power of entryE+W

7(1)If a valuation officer needs to value a hereditament for the purpose of carrying out functions conferred or imposed on him by or under this Part, he and any person authorised by him in writing may enter on, survey and value the hereditament if sub-paragraph (2) below is fulfilled and (where it applies) sub-paragraph (3) below is fulfilled.E+W

(2)At least 24 hours’ notice in writing of the proposed exercise of the power must be given.

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

(4)If a person wilfully delays or obstructs a person in the exercise of a power under this paragraph, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

InspectionE+W

[F1818(1)A person may require a valuation 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—E+W