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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F1Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4));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F11Sch. 2 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 2 further amended (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 99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F23Sch. 3 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4))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F29Sch. 4 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4) and subject to saving in relation to Sch. 4 para. 6 by S.I. 1993/1780, art.2); Sch. 4 further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 subject to an amendment (11.6.1996) by 1995 c. 18, s. 41(4), Sch. 2 para. 18; S.I. 1996/1509, art. 2, Sch.; Sch. 4 para. 6 subject to an amendment (18.10.1999) by 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) by 2002 c. 16, ss. 14, 22(3), Sch. 2 Pt. 3 para. 29; S.I. 2002/1691, art. 2(l)

[F37SCHEDULE 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 [F38billing 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 [F38billing 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 [F38billing 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 [F39valuation 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—

[F40(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)

F40Sch. 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 [F41billing authority] shall supply to the valuation officer a copy of any completion notice served by it.E+W

(2)If a [F41billing authority] withdraws a completion notice, it shall inform the valuation officer of that fact.

(3)A [F41billing 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 [F42billing 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 [F43or are together with the body] the occupiers of the land.

(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).

(3)This sub-paragraph applies if the building in question is occupied by a body corporate any of whose members are [F43or are together with the body] the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above.

(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.

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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.

[F44(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

F4510. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W

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Amendments (Textual)

F45Sch. 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.

[F46(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 [F47221(1) of the Merchant Shipping Act 1995].

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Amendments (Textual)

F47Words 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.

[F48(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.]

F49(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F49Sch. 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—

[F50(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,

[F51(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)

F50It 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.

[F52 Road crossings over watercourses etc.]E+W

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Amendments (Textual)

[F5318A(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)

[F54 Property used for road user charging schemesE+W

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Amendments (Textual)

F54S. 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

F5518B(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)

F55S. 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

[F56 Visiting forces etc.]E+W

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Amendments (Textual)

F56Sch. 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

[F5719A(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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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)

F57Sch. 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 . . . F58 for the purposes of this Part.E+W

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Amendments (Textual)

2(1)The rateable value of a non-domestic hereditament [F59none 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 [F60on 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.]

[F61(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 [F62material day.]

[F63(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,

[F64(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 [F65class], prescribed assumptions (as to the hereditament or otherwise) are to be made.

[F66(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) [F67, (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.

[F68(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)

F60Words 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)

F63Sch. 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

F66Sch. 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

[F692A(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

[F702C(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 [F71class] as may be prescribed—E+W

(a)[F72paragraphs 2 to [F732C]] 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)[F74paragraphs 2 to [F732C]] 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.

[F75(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 . . . F76E+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.

3The non-domestic rating multiplier for a chargeable financial year beginning in or after 1991 shall be calculated in accordance with the following formula if the year is not one at the beginning of which new lists must be compiled—E+W

4The non-domestic rating multiplier for a chargeable financial year beginning in or after 1991 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

5(1)This paragraph applies for the purposes of paragraphs 3 and 4 above.E+W

(2)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.

(6)D is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a)appropriate rateable values are those shown (or to be shown) in lists for the last day of the financial year preceding the year concerned, and

(b)appropriate hereditaments are those so shown (or to be shown).

(7)E is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a)appropriate rateable values are those shown (or to be shown) in lists for the first day of the financial year concerned, and

(b)appropriate hereditaments are those so shown (or to be shown).

(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 [F77Office 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 [F78that 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[F79local government finance report] for the year or before 1 March in the preceding financial year (whichever is earlier).

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Amendments (Textual)

F77Words 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)

F78Words in Sch. 7 para. 5(8) substituted (1.4.1996) by S.I. 1996/273, art. 5(1), Sch. 2 para. 24(b)

Modifications etc. (not altering text)

6(1)The Secretary of State shall calculate the non-domestic rating multiplier for a chargeable financial year beginning in or after 1991 and, as soon as is reasonably practicable after doing so, shall serve on each[F80billing authority] a notice stating the multiplier as so calculated.E+W

(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.

(3)Where the financial year is one at the beginning of which new lists must be compiled, the notice must contain—

(a)his estimates made under paragraph 5(6) and (7) above, and

(b)the date determined by him under paragraph 5(10) above for the purpose of making the estimates.

(4)A calculation under sub-paragraph (1) above is invalid unless one or both of the following conditions is fulfilled—

(a)it is made after the[F81local 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.

(5)A calculation under sub-paragraph (1) 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)

Special provision for 1990-95E+W

7(1)[F82In 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 [F83paragraph 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.

[F84(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)

F84Sch. 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 . . . F85E+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.

[F86SCHEDULE 7AE+W Non-Domestic Rating: 1990-95

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Amendments (Textual)

Modifications etc. (not altering text)

C18Sch. 7A restricted by S.I. 1990/608, reg. 5(2)

C19Sch. 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)

C20Sch. 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—

[F87(2A)X shall be found in accordance with sub-paragraphs (3) and (4) below, [F88except 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[F89billing 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)

F87Sch. 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)

F88Words and paras. (a) and (b) in Sch. 7A, para. 5(2A) substituted (24.2.1994) by 1994 c. 3, s. 1(2)

F89Words 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)

C42Sch. 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 [F90section 59] above, and

(c)sums received by him in the year under paragraph 5 below [F91or 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 [F92under paragraph 5(10) or (14) below or under regulations made under paragraph 5(15) or 6(5) below], and

(b)payments made by him in the year under [F93paragraph 12 or 15 below] (as the case may be).

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Amendments (Textual)

Modifications etc. (not altering text)

C48Sch. 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.

F94Part IIE+W Contribution

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Amendments (Textual)

F94Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)

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 [F95billing 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 [F96non-domestic rating multiplier for the year determined in accordance with Part I of Schedule 7 above], and

(b)the authority acted diligently.

F97(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

[F98(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.

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Amendments (Textual)

F95Words 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))

5(1)This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year [F99and 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 [F100billing 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,

[F101(b)notify the amount so calculated to the Secretary of State, and

(c)arrange for the calculation and the amount to be certified under arrangements made by the Audit Commission for Local Authorities in England and Wales (the Commission).]

[F102(6A)The Commission shall send a copy of the certification of the calculation and the amount 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 [F103sub-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 [F103sub-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.

[F104(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)

Modifications etc. (not altering text)

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

[F105(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).]

[F106(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.

(7)For the purposes of paragraph 5(7) above the relevant provisions are—

(a)paragraph 5(10) above,

(b)regulations made under sub-paragraph (5) above, and

(c)[F107paragraphs 12 and 15 below].

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Amendments (Textual)

Modifications etc. (not altering text)

C51Sch. 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

[F108Part IIIE+W Distribution

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Amendments (Textual)

F108Sch. 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)

C52Sch. 8 Pt. III amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2) (with s. 1(4), Sch. 39)

F109InterpretationE+W

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Amendments (Textual)

F109Sch. 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))

F1108(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 above.

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Amendments (Textual)

F110Sch. 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)

C53Sch. 8 para. 8 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F111Distributable amountE+W

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Amendments (Textual)

F111Sch. 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))

F1129(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).

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Amendments (Textual)

F112Sch. 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 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

F113Distribution: local government finance reportsE+W

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Amendments (Textual)

F113Sch. 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 Pt. III (paras. 8-15) amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2)

F11410(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)

F114Sch. 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)

C56Sch. 8 para. 10 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F11511(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 paragraph 9 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)

F115Sch. 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)

C57Sch. 8 para. 11 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F11612(1)Where a calculation is made under paragraph 11(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) 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) 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) 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) 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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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)

F116Sch. 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)

C58Sch. 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

F117Distribution: amending reportsE+W

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Amendments (Textual)

F117Sch. 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))

F11813(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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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)

F118Sch. 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))

F11914(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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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)

F119Sch. 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))

F12015(1)This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) 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) above, the calculation under paragraph 11(3) above or, where a further calculation has been made under paragraph 11(4) above, that further calculation;

(b)in relation to a calculation made under paragraph 14(2) above, the calculation made under paragraph 14(1) above.]

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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)

F120Sch. 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)

C59Sch. 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 [F121billing 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,

[F122(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 . . . F123

(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.

[F124(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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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)

3(1)This paragraph applies to any sum which has become payable to a [F125billing 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 [F126provision 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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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)

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 [F127billing 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)

[F1284A(1)Regulations under this Schedule may include provision that a [F129billing 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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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)

F129Words 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 [F130requesting 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.]

[F131(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 [F132requested] if it is in his possession or control, and he shall do so in such form and manner as is [F133specified] in the notice and within the period of 21 days beginning with the day on which the notice is served.

(3)If a person on whom a notice is served under this paragraph fails without reasonable excuse to comply with sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(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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Amendments (Textual)

F130Words 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)

6(1)If in the course of the exercise of its functions any information comes to the notice of a [F134billing 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

[F135(1A)The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a [F134billing authority] shall supply to the valuation officer for the authority information of such description as may be prescribed.]

(2) . . . F136

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Amendments (Textual)

[F1376A(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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Amendments (Textual)

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

[F1388(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

(a)the officer is maintaining the list, and

(b)the list is in force or has been in force at any time in the preceding 5 years.

(2)A person may require a [F139billing authority] to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

(a)the authority has deposited the copy under section 41(6B) [F140or 41A(10)] above, and

(b)the list is in force or has been in force at any time in the preceding 5 years.

(3)A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

(a)the Secretary of State has deposited the copy under section 52(6B) above, and

(b)the list is in force or has been in force at any time in the preceding 5 years.

(4)A person may require a [F139billing authority] to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

(a)the authority has deposited the copy under section 41(6) above, and

(b)the list itself is not yet in force.

(5)A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

(a)the Secretary of State has deposited the copy under section 52(6) above, and

(b)the list itself is not yet in force.

(6)A requirement under any of the preceding provisions of this paragraph must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.

(7)Where access is given under this paragraph to information in documentary form the person to whom access is given may—

(a)make copies of (or of extracts from) the document;

(b)require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.

(8)Where access is given under this paragraph to information in a form which is not documentary the person to whom access is given may—

(a)make transcripts of (or of extracts from) the information;

(b)require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.

(9)If a reasonable charge is required for a facility under sub-paragraph (7) or (8) above, the sub-paragraph concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

(10)If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this paragraph—

(a)intentionally obstructs a person in exercising a right under sub-paragraph (1), (2), (3), (4), (5), (7)(a) or (8)(a) above, or

(b)refuses to comply with a requirement under sub-paragraph (7)(b) or (8)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.]

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Amendments (Textual)

[F1419(1)A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 55 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding 5 years.E+W

(2)A person may—

(a)make copies of (or of extracts from) a document mentioned in sub-paragraph (1) above, or

(b)require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.

(3)If a reasonable charge is required for a facility under sub-paragraph (2) above, the sub-paragraph shall not apply unless the person seeking to avail himself of the facility pays the charge.

(4)If without reasonable excuse a person having custody of a document mentioned in sub-paragraph (1) above—

(a)intentionally obstructs a person in exercising a right under sub-paragraph (1) or (2)(a) above, or

(b)refuses to supply a copy to a person entitled to it under sub-paragraph (2)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.]

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Amendments (Textual)

F142SCHEDULE 10E+W+S

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Amendments (Textual)

F142Sch. 10 (except paras. 1, 9(1)(5)) repealed (1.7.1992) by 1992 c. 6, ss. 3, 7(2), Sch.1 (with Sch. 3 paras. 2, 4, 6)

1The M40Social Security Act 1986 shall be amended as mentioned in the following provisions of this Schedule.E+W+S

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Marginal Citations

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9(1)Section 56 (legal proceedings) shall be amended as follows.E+W+S

F143(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F143(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F143(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In subsection (5) for “(4)” there shall be substituted “ (4A) ”.

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Amendments (Textual)

F143Sch. 10 (except paras. 1, 9(1)(5)) repealed (1.7.1992) by 1992 c. 6, ss. 3, 7(2), Sch.1 (with Sch. 3 paras. 2, 4, 6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 136.

SCHEDULE 11E+W Tribunals

EstablishmentE+W

1(1)The Secretary of State shall make regulations providing for the establishment of tribunals (to be known as [F144valuation tribunals]).E+W

(2)The regulations may include such provision as he sees fit in relation to membership, staff, accommodation, equipment, procedure and other matters relating to the tribunals.

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Amendments (Textual)

JurisdictionE+W

2The tribunals shall exercise the jurisdiction conferred on them by—E+W

(a)section 23 above;

(b)regulations under section 55 above.

[F145(c)paragraph 4 of Schedule 4A above.]

[F146(d)section 16 of the 1992 Act;

(e)regulations under section 24 of that Act;

(f)paragraph 3 of Schedule 3 to that Act.]

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Amendments (Textual)

3(1)The Secretary of State may by regulations provide for the tribunals to exercise the jurisdiction conferred (apart from the regulations) on local valuation courts by the 1967 Act or any other Act.E+W

(2)The regulations may apply as regards matters arising or appeals instituted before, as well as those arising or instituted after, the coming into force of the regulations.

ArbitrationE+W

4(1)This paragraph applies as regards any matter which falls within the jurisdiction conferred on tribunals by or under this Act.E+W

(2)The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.

(3)The persons are the persons who, if the matter were to be the subject of an appeal to a tribunal, would be the parties to the appeal.

MembershipE+W

5(1)Regulations under paragraph 1 above may include provision—E+W

(a)that the number of members of a tribunal is to be such as is determined by the Secretary of State;

(b)for the appointment by a prescribed person or persons of the members of each tribunal;

(c)that one of the members is to be president of the tribunal;

(d)that the president is to be appointed by the members by a prescribed method, and that if one is not so appointed within a prescribed period the president is to be appointed by the Secretary of State after consulting such prescribed persons as he sees fit;

(e)that some of the members (who may include the president) are to be appointed to the position of chairman, that the number to be appointed is to be stated by a prescribed person or persons, and that the appointments are to be made by the members themselves by a prescribed method or (if they default) by a prescribed person or persons;

(f)that persons are to be disqualified from becoming or continuing to be members in prescribed circumstances;

(g)that members are to be disqualified from acting in cases falling within prescribed descriptions;

(h)that prescribed factors are not to disqualify persons from becoming or continuing to be members;

(i)that prescribed factors are not to disqualify members from acting;

(j)as to the duration (subject to disqualification, termination or resignation) of any appointment as president or member or chairman;

(k)allowing the Secretary of State to terminate an appointment as president;

(l)requiring the person or persons who appointed a member to terminate the appointment if the Secretary of State so directs after consulting the person or persons who made the appointment;

(m)allowing a president to terminate a person’s appointment as chairman, and requiring a president to do so if the Secretary of State directs him to do so;

(n)allowing a person appointed as president or member or chairman to resign if such notice as may be prescribed is given;

(o)that a person who ceases to be president or member or chairman is to be eligible for re-appointment in prescribed circumstances;

(p)that a member is to be entitled to such travelling, subsistence and other allowances [F147as the Secretary of State may, with the approval of the Treasury, from time to time determine].

(2)The regulations may include provision for the administration of members’ allowances to be the responsibility of the clerk of the tribunal.

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Amendments (Textual)

StaffE+W

6(1)Regulations under paragraph 1 above may include provision—E+W

(a)that a tribunal shall appoint a clerk of the tribunal and may appoint other employees;

(b)that a tribunal shall pay to its employees such remuneration and allowances as the tribunal determines;

(c)that (subject to disqualification) employees shall be appointed on such other terms and conditions as the tribunal may determine;

(d)that an appointment shall be invalid unless made with the approval of the Secretary of State;

(e)that a determination as to remuneration or allowances shall be invalid unless made with the approval of the Secretary of State given with the Treasury’s consent;

(f)that persons are to be disqualified from becoming or continuing to be employees in prescribed circumstances;

(g)that employees are to be disqualified from acting in cases falling within prescribed descriptions;

(h)that prescribed factors are not to disqualify persons from becoming or continuing to be employees;

(i)that prescribed factors are not to disqualify employees from acting.

(2)The regulations may include provision—

(a)that any function of making an appointment, or determining remuneration or allowances or other terms or conditions, may be performed on behalf of a tribunal by two or more of its members;

(b)that one of those members must be the president.

(3)The regulations may include provision for the administration of employees’ remuneration and allowances to be the responsibility of the clerk of the tribunal.

(4)The regulations may include provision that where a person ceases to be employed by a local valuation panel and immediately becomes employed by a [F148valuation tribunal], for the purposes of [F149the Employment Rights Act 1996] his period of employment by the panel shall count as a period of employment by the tribunal and the change of employment shall not break the continuity of the period of employment.

(5)For the purposes of sub-paragraph (4) above a local valuation panel is a local valuation panel constituted under a scheme under section 88 of the 1967 Act.

F150(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F149Words in Sch. 11 para. 6(4) substituted (22.8.1996) by 1996 c. 18, ss. 240, 243, Sch. 1 para. 38 (with ss. 191-195, 202)

Accommodation and equipmentE+W

7(1)Regulations under paragraph 1 above may include provision requiring a tribunal to—E+W

(a)maintain a permanent office, and

(b)make arrangements to secure that the tribunal has such other accommodation, and such secretarial and other equipment, as is sufficient for the performance of its functions.

(2)The regulations may include provision that any function as to accommodation or equipment may be performed on behalf of a tribunal by its clerk.

ProcedureE+W

8(1)Regulations under paragraph 1 above may include—E+W

(a)provision for determining which tribunal is to deal with an appeal;

(b)provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by its clerk or other prescribed employee;

(c)provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by one of its members;

(d)provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by some of its members;

(e)provision as to the selection of a member who is to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that he must be the president or a chairman);

(f)provision as to the number and selection of members who are to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that one of them must be the president or a chairman).

(2)The regulations may include provision—

(a)prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;

(b)authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;

(c)prescribing the procedure to be followed before the hearing of an appeal;

(d)authorising an appeal to be withdrawn before the hearing in prescribed circumstances.

(3)The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—

(a)requiring the hearing to take place in public except in prescribed circumstances;

(b)as to the persons entitled to appear and to be heard on behalf of parties to the appeal;

(c)authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;

(d)requiring persons to attend to give evidence and produce documents;

[F151(e)that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);

(ea)as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered [F152documents,]] of information supplied under—

(i)Schedule 9 above;

(ii)regulations under Schedule 2 above;

(iii)section 82 of the 1967 Act; or

(iv)regulations under Schedule 2 to the 1992 Act;

[F153or of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996;]

(f)as to the adjournment of the hearing.

(4)The regulations may include provision—

(a)that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;

(b)requiring reasons for a decision to be given;

(c)authorising a decision to be given orally or in writing;

(d)authorising a decision to be reserved;

(e)authorising or requiring an order to be made in consequence of a decision;

[F154(f)that an order may require a register or list to be altered (prospectively or retrospectively);

(fa)that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;

(fb)that an order may require an estimate to be quashed or altered;

(fc)that an order may require a penalty to be quashed;

(fd)that an order may require a decision of a billing authority to be reversed;

(fe)that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;]

(g)that an order may require any ancillary matter to be attended to;

(h)authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.

(5)The regulations may include provision—

(a)requiring decisions and orders to be recorded;

(b)as to the proof of decisions and orders;

(c)authorising the correction of clerical errors in records of decisions and orders;

(d)requiring decisions, orders and corrections to be communicated to the parties to appeals.

(6)The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.

(7)The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

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Amendments (Textual)

F151Sch. 11 para. 8(3)(e)(ea) substituted (6.3.1992) for para. 8(3)(e) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(6) (with s. 118(1)(2)(4))

F152Words in Sch. 11 para. 8(3)(ea) substituted (22.5.1996) by 1996 c. 13, s. 1(3)(a)

F153Words in Sch. 11 para. 8(3)(ea) inserted (22.5.1996) by 1996 c. 13, s. 1(3)(b)

F154Sch. 11 para. 8(4)(f)-(fe) substituted (6.3.1992) for para. 8(4)(f) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(7) (with s. 118(1)(2)(4))

OrdersE+W

9(1)This paragraph applies where a tribunal orders—E+W

[F155(a)the community charges registration officer for a charging authority to alter the authority’s community charges register,

(b)the valuation officer for a billing authority to alter a local non-domestic rating list of the authority,

(c)the central valuation officer to alter a central non-domestic rating list, or

(d)the listing officer for a billing authority to alter the authority’s valuation list.]

(2)If the order is recorded in accordance with any provision included in regulations under paragraph 1 above, the officer or authority ordered shall—

(a)alter the register or list concerned accordingly, and

(b)attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

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Amendments (Textual)

F155Sch. 11 para. 9(1)(a)-(d) substituted (6.3.1992) for para. 9(1)(a)-(c) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(8) (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C62Sch. 11 paras. 9 and 10 applied by S.I. 1989/439, reg. 33(3)

Sch. 11 para. 9 modified (1.4.1993) by S.I. 1993/290, reg. 32(5) and (1.4.1993) by S.I. 1993/291, reg. 47(6)

Sch. 11 para. 9 applied (1.4.1993) by S.I. 1993/290, reg. 33(3) and (1.4.1993) by S.I. 1993/291, reg. 48(3)

10(1)This paragraph applies where a tribunal orders—E+W

(a)the community charges registration officer for a charging authority to revoke a designation of an individual as a certification officer under regulations under section 30 above,

(b)a charging authority to alter an estimate, made for the purposes of regulations under Schedule 2 above, of the amount a person is liable to pay in respect of a community charge of the authority,

(c)the community charges registration officer for a charging authority to revoke a designation of an individual as a responsible individual under regulations under Schedule 2 above,

(d)a charging authority to quash a penalty imposed by it under Schedule 3 above,

(e)the community charges registration officer for a charging authority to quash a penalty imposed by him under Schedule 3 above, or

(f)the community charges registration officer for a charging authority to revoke a designation under section 5 above.

(2)If the order is recorded in accordance with any provision included in regulations under paragraph 1 above, the authority or officer ordered shall—

(a)revoke the designation, alter the estimate or quash the penalty accordingly, and

(b)attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

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Modifications etc. (not altering text)

[F15610A(1)This paragraph applies where a tribunal orders a billing authority—E+W

(a)to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling,

(b)to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax,

(c)to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or

(d)to quash a penalty imposed by the authority under Schedule 3 to the 1992 Act.

(2)If the order is recorded in accordance with any provision included in regulations under paragraph 1 above, the authority ordered shall—

(a)reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and

(b)attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).]

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Amendments (Textual)

AppealsE+W

11(1)Regulations under paragraph 1 above may include provision that—E+W

(a)an appeal shall lie to the High Court on a question of law arising out of a decision or order which is given or made by a tribunal on an appeal under section 23 above [F157section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act];

(b)an appeal shall lie to the Lands Tribunal in respect of a decision or order which is given or made by a tribunal on an appeal under [F158paragraph 4 of Schedule 4A above or regulations under section 55 above].

(2)The regulations may include—

(a)provision as to the persons who may appeal to the High Court or the Lands Tribunal;

(b)provision authorising or requiring an appeal to the High Court or the Lands Tribunal to be dismissed if it is not initiated within a prescribed time;

(c)provision as to the powers of the High Court or the Lands Tribunal on an appeal to it (which may include provision allowing the tribunal’s decision or order to be confirmed, varied, set aside, revoked or remitted, and provision allowing the making of any order the tribunal could have made);

[F159(d)provision requiring a charging authority, the community charges registration officer for a charging authority, a billing authority, the valuation officer or listing officer for a billing authority, or the central valuation officer, to act in accordance with any order made by the High Court or the Lands Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.]

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Amendments (Textual)

Inspection of recordsE+W

12(1)This paragraph applies to records which relate to decisions and orders of a tribunal and which are required to be made under any provision included in regulations under paragraph 1 above.E+W

(2)The regulations may include provision that a person may, at a reasonable time stated by or on behalf of the tribunal concerned and without making payment, inspect records to which this paragraph applies at the tribunal’s permanent office.

(3)The regulations may include provision that if without reasonable excuse a person having custody of records to which this paragraph applies intentionally obstructs a person in exercising a right under any provision included under sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

FinanceE+W

13The Secretary of State shall make such payments as are necessary to meet any expenditure incurred in or in connection with the performance by tribunals of their functions (whether as regards remuneration, allowances, accommodation, equipment or otherwise).E+W

GeneralE+W

14Regulations under paragraph 3 above may include—E+W

F160(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)provision as to orders, which may include provision requiring the carrying out of an order made by a [F161valuation tribunal] in exercising jurisdiction conferred by the regulations;

(c)provision that an appeal shall lie to the Lands Tribunal in respect of a decision or order which is given or made by a [F161valuation tribunal] in exercising jurisdiction conferred by the regulations;

(d)provision as to the persons who may appeal to the Lands Tribunal, as to the time within which an appeal may be initiated, and as to the powers of the Lands Tribunal on an appeal to it;

(e)provision requiring the carrying out of an order made by the Lands Tribunal on an appeal to it.

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Amendments (Textual)

15Regulations under paragraph 4 above may include—E+W

(a)provision applying enactments relating to arbitration;

(b)provision that an award in an arbitration may include any order a [F162valuation tribunal] could have made in the matter concerned;

(c)provision requiring the carrying out of an order so included.

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Amendments (Textual)

16(1)Without prejudice to section 143(1) above, regulations under this Schedule may make different provision for cases where [F163valuation tribunals] exercise jurisdiction conferred on them by or under different provisions of this Act [F164or the 1992 Act].E+W

(2)Without prejudice to section 143(2) above, regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.

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Amendments (Textual)

17(1)Where a tribunal, arbitrator, umpire or court deals with a matter falling within the jurisdiction conferred on tribunals by section 23 above, section 8(3) above shall not apply as regards the matter if the tribunal, arbitrator, umpire or court so orders.E+W

(2)But sub-paragraph (1) above shall not have effect if the order is set aside on appeal.

InterpretationE+W

[F16518In this Schedule—E+W

  • the 1967 Act” means the M41General Rate Act 1967; and

  • the 1992 Act” means the Local Government Finance Act 1992.]

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Amendments (Textual)

Marginal Citations

Section 137.

SCHEDULE 12E+W+S Amendments

Part IE+W England and Wales

City of London (Various Powers) Act 1957 (c. x)E+W

1(1)The following shall be substituted for section 6(1)(a) of the City of London (Various Powers) Act 1957 (qualification of voters at ward elections)—E+W

(a)are occupying as owner or tenant the whole or part of a hereditament which is shown in a local non-domestic rating list, which is in that ward, and for which the rateable value shown in that list is not less than £10; or.

(2)This paragraph shall have effect as regards qualifying dates after 31 March 1990.

Justices of the Peace Act 1979 (c. 55)E+W

F1662. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W

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Amendments (Textual)

Local Government Finance Act 1982 (c. 32)E+W

F1673. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W

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Amendments (Textual)

Part IIS Scotland

Valuation and Rating (Scotland) Act 1956 (c. 60)S

4In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections—S

(8A)The Secretary of State may by regulations made under this subsection prescribe—

(a)the manner in which and the principles, rules and considerations by reference to which the net annual value of lands and heritages is to be arrived at under subsection (8) above;

(b)that the principles, rules and considerations referred to in paragraph (a) above or any of them shall be such as are determined in accordance with the regulations.

(8B)Regulations made under subsection (8A) above—

(a)may be made so as to apply differently to different areas or in relation to different cases or classes of case;

(b)may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State to be necessary or expedient; and

(c)shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

F1685. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

F1696. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)S

7In subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) in paragraph (i) for the words “one-half” there shall be substituted the words “ one-fifth ”.S

Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)S

F1708. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

Town and Country Planning (Scotland) Act 1972 (c. 52)S

F1719. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

F171Sch. 12 para. 9 repealed (27.5.1997) by 1997 c. 11, ss. 3, 6(2), Sch. 1 Pt. I (with s. 5, Sch. 3)

Local Government (Scotland) Act 1973 (c. 65)S

F17210. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

F172Sch. 12 para. 10 repealed (1.10.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2,Sch. (with art. 3)

Local Government (Scotland) Act 1975 (c. 30)S

11In section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) for subsection (1) there shall be substituted the following subsection—S

(1)In the case of such lands and heritages as may be prescribed or of any class or description of such lands and heritages as may be prescribed, the Secretary of State may by order provide that their rateable values or the aggregate amount of their rateable values shall be—

(a)such as is prescribed; or

(b)such as is determined in accordance with prescribed rules.

12(1)In section 9 of that Act (payment of rates pending valuation appeal) for subsection (1) there shall be substituted the following subsection—S

(1)Notwithstanding that an appeal under the Valuation Acts is pending with respect to any lands and heritages the rates levied on those lands and heritages shall be payable in accordance with section 8 of this Act.

(2)The amendment made by sub-paragraph (1) above shall not have effect as regards any lands and heritages with respect to which an appeal under the Valuation Acts is pending at the date of commencement of that sub-paragraph.

F17313. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

F173Sch. 12 para. 13 repealed (1.10.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2,Sch. (with art. 3)

Local Government, Planning and Land Act 1980 (c. 65)S

14In subsection (7) of section 2 of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information) in paragraph (a) the words “or the Local Government (Scotland) Act 1973” shall be omitted and after that paragraph there shall be inserted the following paragraph—S

(aa)its dispatch with, or inclusion in—

(i)a demand note for payment of rates issued under section 237(1) of the Local Government (Scotland) Act 1947; or

(ii)a demand notice for payment of a community charge issued under paragraph 2 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)S

F17415. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

16 . . . F175S

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Amendments (Textual)

F17617. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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Amendments (Textual)

18(1)Section 8 of that Act (liability for personal community charge) shall be amended as follows.S

(2)In subsection (1) for the words “aged 18 or over who is solely or mainly resident in the area of a local authority in any financial year shall be liable to pay” there shall be substituted the words who is, at any time in a financial year—

(a)aged 18 or over;

(b)solely or mainly resident in the area of a local authority; and

(c)not exempt from liability under subsection (8) below,

shall be liable to pay, in respect of that time, .

(3)For subsections (2) and (3) of that section there shall be substituted the following subsection—

(2)Notwithstanding subsection (1) above and subsection (8) below, a person’s liability to pay the personal community charge in respect of any time in a financial year shall subsist until the date on which the deletion of the entry in the register in respect of such liability takes effect.

(4)After subsection (5) there shall be inserted the following subsection—

(5A)The Secretary of State may, by regulations made under this subsection—

(a)require such educational establishments as may be prescribed to supply, in such manner and at such time as may be prescribed, to every person undertaking or about to undertake a full time course of education provided by the establishment a certificate containing such particulars as may be prescribed;

(b)require such educational establishments as may be prescribed to supply to the registration officer within such period (being not less than 21 days) as may be prescribed such information as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act, being information which is in the possession or control of the establishment.

(5)In subsection (6) after the word “of” where it first occurs there shall be inserted the words “ educational establishment, ”.

(6)After subsection (6) there shall be inserted the following subsections—

(6A)Subsections (4) and (5) above shall not apply to persons undertaking a full-time course of nursing education, but such a person shall, in respect of the period beginning when he undertakes the course and ending when he ceases to do so, be liable for only such percentage as may be prescribed of the amount of the personal community charge for which he would otherwise be liable.

(6B)The Secretary of State may, by regulations made under this subsection—

(a)require such bodies as may be prescribed to supply, in such manner and at such time as may be prescribed, to every person undertaking or about to undertake a full time course of nursing education a certificate containing such particulars as may be prescribed; and

(b)require such bodies as may be prescribed to supply to the registration officer within such period (being not less than 21 days) as may be prescribed such information as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act, being information which is in the possession or control of the body.

(6C)References in subsections (6A) and (6B) above to a full-time course of nursing education, a person undertaking such a course and to ceasing to undertake such a course shall be construed in such manner as may be prescribed.

(7)In subsection (7)—

(a)after the word “shall” there shall be inserted “ , notwithstanding that they are not otherwise liable under this Act for a personal community charge, ”; and

(b)for the word “each” where it second occurs there shall be substituted the word “ either ”.

19(1)Section 10 of that Act (liability for and calculation of standard community charge) shall be amended as follows.S

(2)In subsection (3) after the word “factors” there shall be inserted the words “ (including factors relating to persons of prescribed descriptions) ”.

(3)In subsection (4) for the words from “and that liability” to the end there shall be substituted the words “ and where at any time two or more people are liable to pay the standard community charge under this subsection they shall be jointly and severally liable to pay the charge. ”

(4)For subsection (8) there shall be substituted the following subsections—

(8)Subject to subsections (8B) and (9) below, the standard community charge shall not be payable in respect of relevant premises in respect of whichever is the shorter of—

(a)the period for which the premises are unoccupied and unfurnished;

(b)a period of three months or such longer period as the levying authority may determine;

and the levying authority may determine that different periods shall have effect for different premises or different classes of premises.

(8A)For the purposes of subsection (8) above “relevant premises” are premises to which this section applies, being premises—

(a)which are unoccupied and unfurnished; and

(b)as regards which notice is given to the levying authority by a person liable to pay the standard community charge in respect of the premises that they are unoccupied and unfurnished.

(8B)Subsection (8) above shall have effect in respect of any relevant premises only once during any period (whether it falls in one or more than one financial year) in respect of which the standard community charge is, or would but for that subsection be, payable in respect of the premises.

(8C)Before making a determination under paragraph (b) of subsection (8) above a levying authority which is a regional council shall consult the district council for the district in which the premises are situated.

(5)In subsection (9) of that section for the words “that subsection” there shall be substituted the words “ subsection (8A) above ”.

(6)In paragraph (b) of subsection (10) after the word “charge” there shall be inserted the words “ which would, if the premises were for the whole of that financial year premises to which this section applies and were not, at any time in that year, relevant premises for the purposes of subsection (8) above, be ”.

(7)After the said subsection (10) there shall be inserted the following subsection—

(10A)Where at any time premises are let, sub-let or permitted to be occupied as mentioned in subsection (10) above to more than one person, only one standard community charge contribution in respect of the standard community charge payable in respect of any financial year shall be recovered in respect of the period of such lease, sub-lease or permission to occupy and such persons shall be jointly and severally liable to pay the contribution.

20(1)Section 11 of that Act (liability for and calculation of collective community charge) shall be amended as follows.S

(2)In subsection (3) at the beginning there shall be inserted the words “ Subject to subsection (3A) below, ”.

(3)After subsection (3) there shall be inserted the following subsection—

(3A)The registration officer shall not designate premises—

(a)which are of a description prescribed for the purposes of this paragraph; or

(b)which are or form part of land designated by the Secretary of State under paragraph 11 of Schedule 1A to this Act.

(4)After subsection (4) there shall be inserted the following subsection—

(4A)A designation made by the registration officer under subsection (3) above shall be revoked by him—

(a)where, in his opinion, the premises have ceased to be premises which may be designated under that subsection;

(b)if the premises become premises which are of a description prescribed for the purposes of paragraph (a) of subsection (3A) above;

(c)if the premises become premises which are designated by the Secretary of State under paragraph 11 of Schedule 1A to this Act.

(5)In subsection (5) for the words from “and that liability” to the end there shall be substituted the words “ and where at any time two or more people are liable to pay the collective community charge under this subsection they shall be jointly and severally liable to pay the charge. ”

(6)In subsection (7)—

(a)after the words “shall be” there shall be inserted the words “ the amount which is ”; and

(b)at the end there shall be added the words “ less the relevant proportion, being 5 per cent. or such other proportion as may be prescribed ”.

(7)In sub-paragraph (a) of subsection (10) for the words “section 8(8)(c) of” there shall be substituted the words “ paragraph 12 of Schedule 1A to ”.

(8)In subsection (11)—

(a)after the word “person” where it first occurs there shall be inserted the words “ who, at any time in a financial year ”;

(b)in paragraph (a) for the words “who is, at any time in a financial year,” there shall be substituted the word “ is ”;

(c)in each of paragraphs (b) and (c) the word “who” shall be omitted; and

(d)in paragraph (c) for the words “section 8(8)(c) of” there shall be substituted the words “ paragraph 12 of Schedule 1A to ”.

  • After section 11 of that Act there shall be inserted the following new sections—

    Apportionment of amounts to be paidS
    11A Apportionment, etc.

    (1)Where a person is liable to pay a community charge in respect only of part of a financial year, the amount for which he is liable shall be calculated by apportionment on a daily basis, and the period in respect of which he is liable shall be referred to in this section as the apportioned period.

    (2)Subsections (3) to (5) below shall have effect for the purposes of determining—

    (a)where a person is liable to pay a community charge in respect only of part of a financial year, the first or, as the case may be, last day of an apportioned period; and

    (b)as regards the standard or collective community charge contribution, the day on which the requirement to pay such a contribution commences or, as the case may be, ends.

    (3)As regards any community charge imposed by a local authority—

    (a)the day on which a person becomes liable to pay that charge shall be the first day of an apportioned period; and

    (b)the day on which a person ceases to be liable to pay that charge shall not be included in an apportioned period; and

    (c)in respect of the personal community charge imposed by the authority, as regards any day on which a person both becomes and ceases to be liable to pay that charge, paragraph (b) above shall apply and paragraph (a) shall not.

    (4)As regards the standard community charge contribution—

    (a)any day on which a person starts to lease or sub-lease or is first permitted to occupy any premises to which section 10 of this Act applies is a day on which the person is required to pay a contribution; and

    (b)any day on which a person ceases to lease or sub-lease or ceases to be permitted to occupy such premises is a day on which he is not so required.

    (5)As regards the collective community charge contribution—

    (a)any day on which a person becomes solely or mainly resident in premises to which section 11 of this Act applies is a day on which he is required to pay the contribution; and

    (b)any day on which he ceases to be so resident is a day on which he is not so required.

    EstimatesS
    11B Estimate of amount produced in districts.

    (1)In relation to each financial year a regional council shall estimate the amount produced by each of the district community charges for that year in each district in their region as that amount falls to be ascertained in pursuance of regulations made under paragraph 6 of Schedule 2 to this Act.

    (2)For the purposes of making the estimate mentioned in subsection (1) above, it shall be assumed that in respect of the financial year concerned both the regional council and the district council determine—

    (a)a personal community charge of £1, or such other amount as may be prescribed; and

    (b)a standard community charge multiplier of 2, or such other number as may be prescribed.

    (3)The regional council shall, before such date as may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year.

    (4)In this section “district community charges” has the same meaning as in paragraph 1 of Schedule 2 to this Act.

22(1)Section 13 of that Act (community charges register) shall be amended as follows.S

(2)In subsection (1) for paragraphs (a), (b) and (c) there shall be substituted the following paragraphs—

(a)the name of every person liable to pay any of the community charges in the registration area;

(b)in the case of a person liable to pay the personal community charge, the address of his sole or main residence;

(c)in the case of a person liable to pay the standard or collective community charge, his address and the address of the premises in the registration area in respect of which that charge is payable;

(cc)in the case of premises in respect of which the collective community charge is payable, the collective community charge multiplier determined for the time being in respect of those premises;.

(3)In paragraph (e) of that subsection for the word “these” there shall be substituted the word “ the ”.

F17723. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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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)

24(1)Section 15 of that Act (amendment of community charges register) shall be amended as follows.S

(2)In subsection (3)—

(a)after the word “entry” where it second occurs there shall be inserted the words “ including a note of the date upon which the record is made ”; and

(b)for the words “the date on which it was made” there shall be substituted the words “ that date ”.

(3)For subsection (4) there shall be substituted the following subsection—

(4)The provisions of section 20 of this Act relating to the inspection of the register and the obtaining of copies of entries in the register (including such provisions as are prescribed under that section) shall apply, subject to such modifications as may be prescribed, to the inspection or obtaining of copies of a record made under subsection (3) above as they apply to the inspection of or obtaining copies of entries in the register.

(4)In subsection (5)—

(a)for the words “any amendment to the register which might affect that person, but” there shall be substituted the words “ or amending any entry in the register which might affect that person, but, except in the case of an amendment such as is mentioned in subsection (6) below, ”;

(b)for paragraphs (a) and (b) there shall be substituted the following paragraphs—

(a)a copy of the entry or (as the case may be) the entry as amended; or

(b)where the amendment consists of the deletion of an entry, notification of such deletion;

(c)for paragraph (i) there shall be substituted the following paragraph—

(i)the effect of the entry or (as the case may be) of the amendment to the entry in the register;.

(d)at the end there shall be added the following paragraph—

(iv)in the case of a new entry, or an amendment of an entry which consists in whole or in part in a change of the address of the sole or main residence of the registered person, his right to apply to the registration officer under section 20A(3) of this Act for a determination that the entry relating to him be a special entry within the meaning of that section.

(5)After subsection (5) there shall be inserted the following subsections—

(6)Where an amendment requires to be made to an entry in the register in consequence of the death of a registered person, the registration officer shall send to the executors of the deceased notice of the fact that he has, with effect from the date of the deceased’s death, deleted the entry in the register relating to the deceased.

(7)Except where the context otherwise requires, any reference in this Act to the amendment of the register or of any entry in the register shall include a reference to the deletion of such an entry.

25(1)Section 16 of that Act (registration appeals) shall be amended as follows.S

(2)In subsection (1) for the words “A person who is registered in the register as being liable to pay any of the community charges” there shall be substituted the words “ A registered person ”.

(3)In paragraph (a) of that subsection for the words “in respect of his liability to pay any of the community charges” there shall be substituted the words “ in relation to him ”.

(4)In paragraph (b) of that subsection for the word “any” where it first occurs there shall be substituted the word “ the ”.

26In section 17 of that Act (duties in relation to registration) in subsection (6) after the words “responsible person” there shall be inserted the words “ in relation to any premises ”.S

F17827. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

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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)

28After the said section 18 there shall be inserted the following section—S

18A Obtaining of information generally.

(1)The registration officer may require any person whom he reasonably believes is, has been or is about to be resident in the registration area to supply to him such information—

(a)as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act; and

(b)as is in the possession or control of such person.

(2)A person required to supply any information in pursuance of subsection (1) above shall supply the information within such period, not being less than 21 days, as the registration officer may require.

(3)Subsections (10) to (12) of section 17 of this Act shall have effect for the purposes of this section as they have for the purposes of that section; and for the purposes of this section any reference in those subsections—

(a)to a responsible person shall be construed as a reference to a person required to supply information under subsection (1) above;

(b)to the prescribed period shall be construed as a reference to the period mentioned in subsection (2) above; and

(c)to a requirement under subsection (5) shall be construed as a reference to a requirement under subsection (1) above.

29(1)Section 20 of that Act (inspection of register) shall be amended as follows.S

(2)In paragraph (a) of subsection (2)—

(a)at the beginning of the paragraph there shall be inserted the words “ subject to section 20A of this Act and with effect from the prescribed date ”; and

(b)for sub-paragraphs (i), (ii) and (iii) there shall be substituted the following paragraphs—

(i)the addresses of premises in the registration area;

(ii)the name of any person appearing in an entry relating to such premises (but not so as to enable him to ascertain whether that person resides at the address of such premises); and

(iii)the collective community charge multiplier determined for the time being in relation to any premises (other than premises of such class or classes as may be prescribed) in respect of which a collective community charge is payable.

Provided that no new entry, or amendment of an entry which consists in whole or in part in a change of the address of the sole or main residence of a registered person, shall be available for inspection under this paragraph until after the end of a period of 28 days starting with the date of the notice relating to the entry under section 15(5) of this Act.

(3)In paragraph (c) of that subsection at the end there shall be added the words “ other than any entry which is a special entry within the meaning of section 20A of this Act ”.

(4)After paragraph (c) of that subsection there shall be inserted the following paragraph—

(d)any such other person as may be prescribed shall be entitled to inspect the register to such extent and for such purposes as may be prescribed.

(5)After subsection (3) there shall be inserted the following subsections—

(3A)Without prejudice to subsection (3) above, the register shall be available for inspection to the extent permitted by subsections (1) and (2) above in such circumstances, subject to such restrictions and in such other places in the registration area as may be prescribed.

(3B)In relation to as much of the register as is kept otherwise than in documentary form, a right of inspection conferred by this section is a right to inspect the information in the register in legible form.

(6)For subsections (4) and (5) there shall be substituted the following subsections—

(4)The Secretary of State may, by regulations, require the registration officer to make such extracts of the register as may be prescribed, containing the information which is available at the date on which the extract is made for inspection by members of the public under subsection (2)(a) above.

(5)Regulations made under subsection (4) above may prescribe—

(a)such date or dates in each financial year on which an extract is to be made;

(b)such requirements as to publication of the effect of such regulations as the Secretary of State thinks fit; and