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Local Government Finance Act 1988

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Local Government Finance Act 1988 is up to date with all changes known to be in force on or before 05 July 2020. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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SCHEDULES

F1SCHEDULE 1E+W

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Textual Amendments

F1Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4));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

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

Textual Amendments

F11Sch. 2 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 2 further amended (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 99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

F23Sch. 3 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4))

F29SCHEDULE 4E+W

Textual Amendments

F29Sch. 4 repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), 117(2), Sch.14 (with s. 118(1)-(4) and subject to saving in relation to Sch. 4 para. 6 by S.I.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

Part IE+W Introduction

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

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

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

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

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

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

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

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

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

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

Textual Amendments

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

Part IIE+W Charges: Sole Liability

PreliminaryE+W

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

Liability ordersE+W

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

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

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

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

(a)the sum payable, and

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

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

(3)The regulations may include—

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

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

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

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

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

InformationE+W

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

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

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

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

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

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

Textual Amendments

Attachment of earningsE+W

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

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

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

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

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

(2)The regulations may include—

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(6)The regulations may include—

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

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

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

Marginal Citations

Deductions from income supportE+W

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

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

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

(2)The regulations may include—

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

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

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

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

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

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

Textual Amendments

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

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

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

Marginal Citations

DistressE+W

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

(2)The appropriate amount is the aggregate of—

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

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

(3)The regulations may include provision that—

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

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

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

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

(5)The regulations may include—

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

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

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

Commitment to prisonE+W

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

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

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

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

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

(e)the warrant shall state that amount;

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

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

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

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

(2)The relevant amount is the aggregate of—

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

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

(3)The regulations may include—

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

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

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

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

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

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

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

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

BankruptcyE+W

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

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

Marginal Citations

Winding upE+W

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

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

Charging ordersE+W

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

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

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

(2)The due amount is the aggregate of—

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

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

(3)The regulations may include provision—

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

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

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

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

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

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

Relationship between remediesE+W

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

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

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

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

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

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

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

Magistrates and justicesE+W

13Regulations under this Schedule may include—

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

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

Part IIIE+W Charges: Joint and Several Liability

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

[F38Part VIAE+W Co-owners]

Textual Amendments

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

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

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

Part IVE+W Contributions

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

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

Part VE+W Discount Adjustments

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

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

Part VIE+W Repayments

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

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

Part VIIE+W Penalties

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

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

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

Part VIIIE+W General

Exclusion of certain mattersE+W

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

CostsE+W

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

Termination of proceedingsE+W

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

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

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

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

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

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

OffencesE+W

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

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

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

(2)Regulations under this Schedule may provide that—

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

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

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

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

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

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

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

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

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

Textual Amendments

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

Other enactmentsE+W

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

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

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

Textual Amendments

Modifications etc. (not altering text)

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

Completion noticesE+W

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

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

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

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

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

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

Textual Amendments

F41Words in Sch. 4A para. 1(1)-(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(1) (with s. 118(1)(2)(4))

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

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

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

Determination of completion dayE+W

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

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

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

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

[F43(3)In this paragraph “valuation tribunal” means—

(a)in relation to England: the Valuation Tribunal for England;

(b)in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.]

Textual Amendments

F42Words in Sch. 4A para. 4(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(2) (with s. 118(1)(2)(4))

5E+WWhere 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.

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—

F44[(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.

Textual Amendments

F44Sch. 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 [F45billing authority] shall supply to the valuation officer a copy of any completion notice served by it.E+W

(2)If a [F45billing authority] withdraws a completion notice, it shall inform the valuation officer of that fact.

(3)A [F45billing 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.

Textual Amendments

F45Words in Sch. 4A para. 7(1)-(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(4) (with s. 118(1)(2)(4))

SupplementaryE+W

8E+WWithout prejudice to any other mode of service, a completion notice may be served on a person—

(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 [F46billing authority], are references to the valuation officer for the authority.

Textual Amendments

F46Words in Sch. 4A para. 10(2) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(5) (with s. 118(1)(2)(4))

Section 51.

SCHEDULE 5E+W Non-Domestic Rating: Exemption

Agricultural premisesE+W

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

(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.

Marginal Citations

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

[F47(a)it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, F48...]

(b)it is or forms part of a market garden and is used solely in connection with agricultural operations at the market garden [F49, or

(c)it is or forms part of a nursery ground and is used solely in connection with agricultural operations at the nursery ground.]

Textual Amendments

F48Word in Sch. 5 para. 3 omitted (with effect in accordance with s. 1(2) of the amending Act) by virtue of Non-Domestic Rating (Nursery Grounds) Act 2018 (c. 26), s. 1(1)

F49Sch. 5 para. 3(c) and word inserted (with effect in accordance with s. 1(2) of the amending Act) by Non-Domestic Rating (Nursery Grounds) Act 2018 (c. 26), s. 1(1)

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 [F50or are together with the body] the occupiers of the land[F51, and

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

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

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

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

[F52(3)This sub-paragraph applies if—

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

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

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

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

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

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

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

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

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

[F53(9)In this paragraph “control” shall be construed in accordance with [F54sections 450 and 451 of the Corporation Tax Act 2010].]

Textual Amendments

F51Sch. 5 para. 7(1)(c) and words inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 67(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F52Sch. 5 para. 7(3) substituted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 67(4), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F53Sch. 5 para. 7(9) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 67(5), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F54Words in Sch. 5 para. 7(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 210 (with Sch. 2)

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.

[F55(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.

FishingE+W

F5610E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F56Sch. 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.

F57[(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.]

Textual Amendments

F57Sch. 5 para. 11(2)(3) substituted (1.4.1992) for para. 11(2) by 1992 c. 14, s. 104, Sch. 10 Pt. I para.3 (with s. 118(1)(2)(4)); S.I. 1992/473, art.3

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 [F58221(1) of the Merchant Shipping Act 1995].

Textual Amendments

F58Words 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.

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.

(2)[F59Drainage authority[F60means the Environment Agency, the Natural Resources Body for Wales 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.]

F61(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F61Sch. 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—

F62[(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,

F63[(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.

Textual Amendments

F62It 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))

F63Sch. 5 para. 15(3)(aa) inserted (7.1.1997) by S.I. 1996/3071, art. 2, Sch. para. 2(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.

[F64(1A)For the purposes of this paragraph in its application to hereditaments in England, a person is disabled if he has a disability within the meaning given by section 6 of the Equality Act 2010.]

[F65(2)For the purposes of this paragraph in its application to hereditaments in Wales, a person is disabled if he is disabled within the meaning of section 3 of the Social Services and Well-being (Wales) Act 2014.]

(3)Illness” has the meaning given by [F66section 275 of the National Health Service Act 2006].

[F67(4)“Welfare services for disabled persons” means services or facilities (by whomsoever provided)—

(a)of a kind which a local authority in England had power to provide under section 29 of the National Assistance Act 1948 before it ceased to apply to local authorities in England;

(b)of a kind which a local authority in Wales has power to provide, or arrange to provide, to an adult in the exercise of its functions under sections 35 or 36 of the Social Services and Well-being (Wales) Act 2014.]

Air-raid protection worksE+W

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

(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

18E+WA 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—

(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.

[F68 Road crossings over watercourses etc.]E+W

[F6918A(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.]

[F70 Property used for road user charging schemesE+W

Textual Amendments

F70S. 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

F7118B(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 M34Greater 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.]

Textual Amendments

F71S. 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 M35Local Government, Planning and Land Act 1980.

Marginal Citations

[F72 Visiting forces etc.]E+W

Textual Amendments

F72Sch. 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

[F7319A(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 M36International 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 M37Visiting Forces Act 1952.]

Textual Amendments

F73Sch. 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

1E+WThis Schedule has effect to determine the rateable value of non-domestic hereditaments . . . F74 for the purposes of this Part.

2(1)The rateable value of a non-domestic hereditament [F75none 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 [F76on 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.]

[F77(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 [F78material day.]

F79[(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,

[F80(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 [F81class], prescribed assumptions (as to the hereditament or otherwise) are to be made.

[F82(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) [F83, (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.

[F84(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.]

Textual Amendments

F76Words 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)

F79Sch. 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

F82Sch. 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

C4Sch. 6 para. 2(1) amended by S.I. 1989/2303, art. 3

C5Sch. 6 para. 2(1) modified by S.I. 1989/2303, art. 4(2)(3)

C6Sch. 6 para. 2(1)–(7) modified by S.I. 1989/2303, art. 4(1); S.I. 1989/441, art. 2.

Sch. 6 para. 2(1)-(7) modified (20. 3. 1991) by S.I. 1991/278, art. 2

Sch. 6 para. 2(1)-(7) amended (E.) (1.4.2000) by S.I. 2000/540, art. 2

Sch. 6 paras. 2(1)-(7) amended (W.) (1.4.2000) by S.I. 2000/1097, art. 2

C7Sch. 6 para. 2(1A)(1B) amended by S.I. 1989/2303, art. 3

C8Sch. 6 para. 2(1A)(1B) modified by S.I. 1989/2303, art. 4(2)(3)

C9Sch. 6 para. 2(6) modified (3. 4. 1991) by S.I. 1991/471, art. 6(2)(3)(b)(i)

C10Sch. 6 para. 2(7) modified by S.I. 1990/582, reg. 5(2)

[F852A(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.]

Textual Amendments

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 [F86the Caravan Sites and Control of Development Act 1960 or Part 2 of the Mobile Homes (Wales) Act 2013], or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to [F87the Caravan Sites and Control of Development Act 1960 or paragraph 4 and paragraph 11 of Schedule 1 to the Mobile Homes (Wales) Act 2013] (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.

Textual Amendments

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

C15Sch. 6 para. 2B(1)(c) modified (3. 4. 1991) by S.I. 1991/471, art. 6(3)(b)(ii)

F88[2C(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.]

Textual Amendments

F88Sch. 6 para. 2C inserted (1.4.1997) by 1997 c. 29, s. 2(5); S.I. 1997/1097, art. 2(a)

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 [F89class] as may be prescribed—E+W

(a)[F90paragraphs 2 to [F912C]] 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)[F92paragraphs 2 to [F912C]] 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.

[F93(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.]

4E+W . . . F94

Section 56.

SCHEDULE 7E+W Non-Domestic Rating: Multipliers

Part IE+W Non-Domestic Rating Multipliers

IntroductionE+W

1[F95(1)]This Part of this Schedule has effect to determine the non-domestic rating multiplier [F96 and, in relation to England, the small business non-domestic rating multiplier ] for each chargeable financial year.E+W

[F97(2)In this Part of this Schedule “the Assembly” means the National Assembly for Wales.]

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.

[F983(1)In relation to England, the small business non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is not one at the beginning of which new lists must be compiled.E+W

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

(3)Subject to sub-paragraph (5) below, that amount may be adjusted by the Secretary of State to reflect the extent to which his last estimate of the total mentioned in paragraph 5(6) or (7) below appears to him to differ from the actual total.

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

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

Textual Amendments

F98Sch. 7 paras. 3-3B substituted for Sch. 7 para. 3 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(3), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

3A(1)In relation to England, the non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is not one at the beginning of which new lists must be compiled.E+W

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

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

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

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

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

Textual Amendments

F98Sch. 7 paras. 3-3B substituted for Sch. 7 para. 3 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(3), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

3B(1)In relation to Wales, the non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is not one at the beginning of which new lists must be compiled.E+W

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

(3)Subject to sub-paragraph (5) below, that amount may be adjusted by the [F99Welsh Ministers] to reflect the extent to which [F100their] last estimate of the total mentioned in paragraph 5(6) or (7) below appears to [F101them] to differ from the actual total.

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

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

[F1024E+WIn relation to England, the small business non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with the following formula if the year is one at the beginning of which new lists must be compiled—

Textual Amendments

F102Sch. 7 paras. 4-4B substituted for Sch. 7 para. 4 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(4), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

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

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

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

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

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

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

Textual Amendments

F102Sch. 7 paras. 4-4B substituted for Sch. 7 para. 4 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(4), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

4BE+WIn relation to Wales, the non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with the following formula if the year is one at the beginning of which new lists must be compiled —

]

Textual Amendments

F102Sch. 7 paras. 4-4B substituted for Sch. 7 para. 4 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(4), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

5(1)This paragraph applies for the purposes of paragraphs [F1033 to 4B] above.E+W

[F104(2)In relation to England, A is the small business non-domestic rating multiplier for the financial year preceding the year concerned (or, if there is no such multiplier for that year, A is the non-domestic rating multiplier for that year).

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

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

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

(5)But where the base month for the retail prices index for September of the financial year which precedes that preceding the year concerned (the first year) differs from that for the index for September of the year which precedes the year concerned (the second year), C is the figure which the Secretary of State calculates would have been the retail prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.

[F105(6)D is the number of whole pounds in the Secretary of State’s or, as the case may be, the [F106Welsh Ministers] ' estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

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

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

(7)E is the number of whole pounds in the Secretary of State’s or, as the case may be, the [F107Welsh Ministers] ' estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

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

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

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

(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 [F108Statistics Board] ; 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 [F109the Board] .

(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 [F110or, as the case may be, to the Welsh Ministers on such date as they determine] .

(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[F111local government finance report] for the year or before 1 March in the preceding financial year (whichever is earlier).

[F112(14)Sub-paragraph (13) above does not apply to orders made by the [F113Welsh Ministers] .

[F114(15)An order made by the Welsh Ministers under sub-paragraph (3), 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 Assembly before the approval by the Assembly of the local government finance report for the year, or before 1 March in the preceding financial year (whichever is earlier).]]

Textual Amendments

F103Words in Sch. 7 para. 5(1) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(5), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F104Sch. 7 para. 5(2)(2A) substituted for Sch. 7 para. 5(2) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(6), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F105Sch. 7 para. 5(6)-(7A) substituted for Sch. 7 para. 5(6) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(7), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F111Words in Sch. 7 para. 5(13) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 84(1) (with s. 118(1)(2)(4))

6[F115(1)In relation to England, the Secretary of State shall calculate the small business non-domestic rating multiplier and the non-domestic rating multiplier for a chargeable financial year and, as soon as is reasonably practicable after doing so, shall serve on each billing authority a notice stating the multipliers as so calculated.E+W

(1A)In relation to Wales, the [F116Welsh Ministers] shall calculate the non-domestic rating multiplier for a chargeable financial year and, as soon as is reasonably practicable after doing so, shall serve on each billing authority a notice stating the multiplier as so calculated.

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

(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.

[F117(3)Where the financial year is one at the beginning of which new lists must be compiled, the notice must specify the date determined under paragraph 5(10) above for the purpose of making estimates under paragraph 5(6) and (7) above.]

(4)A calculation under [F118this paragraph] is invalid unless one or both of the following conditions is fulfilled—

(a)it is made after the [F119local 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.

[F120(4A)Sub-paragraph (4) above does not apply to a calculation made by the [F121Welsh Ministers] F122....

[F123(4B)A calculation made by the Welsh Ministers under this paragraph is invalid unless one or both of the following conditions is fulfilled—

(a)it is made after the Assembly has approved by resolution the local government finance report for the year or, where the Welsh Ministers are making two local government finance reports for the year, it is made after the Assembly has approved by resolution both of those reports;

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

(5)A calculation under [F124this paragraph] above is invalid if made at a time when an order under paragraph 5(3) above which is effective in relation to the year has not come into force.]

Textual Amendments

F115Sch. 7 para. 6(1)-(1B) substituted for Sch. 7 para. 6(1) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(8), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F117Sch. 7 para. 6(3) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(9), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F118Words in Sch. 7 para. 6(4) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(10), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F119S. 99 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.24 (with s. 118(1)(2)(4))

F124Words in Sch. 7 para. 6(5) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(10), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

Special provision for 1990-95E+W

7(1)[F125In 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.

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 [F126paragraph 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.

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.

F127[(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—

A is the non-domestic rating multiplier for the year [F128so far as relating to England] 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 [F12931A(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.]

Textual Amendments

F127Sch. 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))

F128Words in Sch. 7 para. 9(4) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(4); S.I. 2004/3132, art. 2(d) (with art. 4)

F129Word in Sch. 7 para. 9(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 6; S.I. 2011/2896, art. 2(i)

[F1309A(1)A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—E+W

(2)In sub-paragraph (1) above—

(a)A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,

(b)B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and

(c)C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.

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

Textual Amendments

F130Sch. 7 para. 9A inserted (25.11.2004) by Local Government Act 2003 (c. 26), ss. 62(11), 128(3)(a); S.I. 2004/3132, art. 2(a) (with art. 4)

10[F131(1)Where a special authority has set multipliers for a financial year (whether originally or by way of substitute) it may set multipliers in substitution if, and only if, they have been quashed.]E+W

(2)Any multiplier set in substitution must be set in accordance with paragraph 9 [F132 or 9A ] 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.

Textual Amendments

F132Words in Sch. 7 para. 10(2) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(6); S.I. 2004/3132, art. 2(d) (with art. 4)

11(1)Where a special authority has set a multiplier in accordance with paragraph 9 [F133 or 9A ] 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.

Textual Amendments

F133Words in Sch. 7 para. 11(1) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(6); S.I. 2004/3132, art. 2(d) (with art. 4)

[F134SCHEDULE 7AE+W Non-Domestic Rating: 1990-95

Textual Amendments

Modifications etc. (not altering text)

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

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

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

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

DefinitionsE+W

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

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

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

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

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

(a)1 April 1990,

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Modifications etc. (not altering text)

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

C20Sch. 7A para. 2(2) modified by S.I. 1990/608, reg. 6(4)(a)(5)(a)

C21Sch. 7A para. 2(3) modified by S.I. 1990/608, reg. 6(4)(b)(5)(b)

C22Sch. 7A para. 2(4) modified by S.I. 1990/608, reg. 8(9)

C23Sch. 7A para. 2(6) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)

C24Sch. 7A para. 2(6) extended by S.I. 1990/608, reg. 10

C25Sch. 7A para. 2(6)(b) modified by S.I. 1990/2329, reg. 3(1)

C26Sch. 7A para. 2(7) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)

C27Sch. 7A para. 2(7) extended by S.I. 1990/608, reg. 10

C28Sch. 7A para. 2(7)(d) modified by S.I. 1990/2329, reg. 3(1)

C29Sch. 7A para. 2(9) extended by S.I. 1990/608, reg. 10

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.

Modifications etc. (not altering text)

C30Sch. 7A para. 3(2) modified by S.I. 1990/608, reg. 8(9)

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.

Modifications etc. (not altering text)

C31Sch. 7A para. 4 modified by S.I. 1990/608, reg. 2

C32Sch. 7A para. 4(3) modified by S.I. 1990/608, reg. 12(2)(3)

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—

F135[(2A)X shall be found in accordance with sub-paragraphs (3) and (4) below, [F136except 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[F137billing 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.

Textual Amendments

F135Sch. 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)

F136Words and paras. (a) and (b) in Sch. 7A, para. 5(2A) substituted (24.2.1994) by 1994 c. 3, s. 1(2)

F137Words 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)

C33Sch. 7A para. 5(2) modified (6.7.1993) by 1993 c. 17, ss. 1(1), 5(2); S.I. 1993/1512, art. 2

C34Sch. 7A para. 5(3)(4) modified by S.I. 1990/608, regs. 8, 9

C35Sch. 7A para. 5(7)-(9) excluded (16.7.1992) by 1992 c. 46, s. 3(3) (with s. 8(1)); S.I. 1992/1642, art. 2

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.

Modifications etc. (not altering text)

C36Sch. 7A para. 6 modified by S.I. 1990/608, reg. 2(7)(10)

C37Sch. 7A para. 6(2)–(6) modified by S.I. 1990/608, reg. 14(1)

C38Sch. 7A para. 6(8) modified by S.I. 1990/608, reg. 14(2)

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.

Modifications etc. (not altering text)

C39Sch. 7A para. 7(1)(e) modified by S.I. 1990/608, reg. 6(4)(d)(5)(d)

C40Sch. 7A para. 7(4)(d) modified by S.I. 1990/608, regs. 8, 9

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.

Modifications etc. (not altering text)

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

C42Sch. 7A para. 8(1)(e) modified by S.I. 1990/608, reg. 6(4)(d)(5)(d)

C43Sch. 7A para. 8(4)(d) modified by S.I. 1990/608, regs. 8, 9

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.

Modifications etc. (not altering text)

C44Sch. 7A para. 9 modified by S.I. 1990/608, reg. 5(2) and by S.I. 1990/608, reg. 13

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.

12E+WWithout prejudice to the generality of section 143(1) and (2) above and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—

(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 59A

[F138SCHEDULE 7BE+WLocal retention of non-domestic rates

Textual Amendments

F138Sch. 7B inserted (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(4), Sch. 1

Part 1E+WMain non-domestic rating accounts

Main non-domestic rating accountsE+W

1(1)The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.

(2)Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.

(3)The Secretary of State—

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

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

(4)The Comptroller and Auditor General—

(a)must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and

(b)must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

Credits and debitsE+W

2(1)For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—

(a)amounts received by the Secretary of State in the year under section 54 (central rating: liability),

(b)amounts received by the Secretary of State in the year under section 59 (contributions in aid),

(c)amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,

(d)amounts received by the Secretary of State in the year under paragraph 6 (payments in respect of the central share) and amounts received by the Secretary of State in the year under regulations under paragraph 7 (administrative arrangements for such payments),

(e)amounts received by the Secretary of State in the year under paragraph 14 (payments following local government finance report),

(f)amounts received by the Secretary of State in the year under paragraph 17 (payments following amending report),

(g)amounts received by the Secretary of State in the year under regulations under paragraph 33 (transitional protection payments), and

(h)amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).

(2)For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—

(a)payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,

(b)payments made by the Secretary of State in the year under regulations under paragraph 7,

(c)payments made by the Secretary of State in the year under paragraph 14,

(d)payments made by the Secretary of State in the year under paragraph 17,

(e)payments made by the Secretary of State in the year under regulations under paragraph 33, and

(f)payments made by the Secretary of State in the year under regulations under paragraph 42.

(3)If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England.

(4)The amount that may be debited under sub-paragraph (3) for a year may not exceed—

(a)the total amount credited for the year under sub-paragraph (1)(a), (b), (c), (d) and (h), minus

(b)the total amount debited for the year under sub-paragraph (2)(a), (b) and (f).

(5)The reference in sub-paragraph (3) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—

(a)billing authorities in England,

(b)precepting authorities in England,

(c)levying bodies in England (and for this purpose “levying body” has the meaning given by section 74(1)), or

(d)bodies to which section 75(1) applies.

End of year calculationsE+W

3(1)As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—

(a)the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and

(b)the aggregate of the items of account debited to the main non-domestic rating account kept for the year.

(2)If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—

(a)debited (as an item of account) to the main non-domestic rating account kept for the year, and

(b)credited (as an item of account) to the main non-domestic rating account kept for the next year.

(3)If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—

(a)credited (as an item of account) to the main non-domestic rating account kept for the year, and

(b)debited (as an item of account) to the main non-domestic rating account kept for the next year.

Part 2E+WDetermination of the central and local share

Determination of the central and local shareE+W

4The Secretary of State must, for each year and in relation to each billing authority in England, determine—

(a)the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and

(b)the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).

Local government finance reportsE+W

5(1)A determination under paragraph 4 must be specified in a report, to be called a “local government finance report”.

(2)The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.

(3)As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.

Part 3E+WPayments to the Secretary of State in respect of the central share

Payments to the Secretary of State in respect of the central shareE+W

6(1)This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.

(2)Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.

(3)For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.

(4)The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.

(5)The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.

(6)This paragraph is subject to regulations under paragraph 8.

Modifications etc. (not altering text)

Regulations about administrative arrangementsE+W

7(1)The Secretary of State may by regulations make provision about the administration of payments under paragraph 6.

(2)The regulations may, in particular, make provision—

(a)about the time and manner in which a payment under paragraph 6 or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;

(b)about the making of a payment by a billing authority to the Secretary of State or vice versa where—

(i)a payment under paragraph 6 is made in the course of the year to which it relates, and

(ii)it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;

(c)about the making of a payment by a billing authority to the Secretary of State or vice versa where—

(i)a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and

(ii)it is subsequently determined that the actual amount is more or less than the estimate.

Regulations about deductions from central share paymentsE+W

8(1)The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.

(2)The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).

(3)The consent of the Treasury is required to regulations under this paragraph.

Part 4E+WPayments by billing authorities to major precepting authorities

Regulations about paymentsE+W

9(1)The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.

(2)The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.

(3)The regulations may, in particular, make provision as to—

(a)the billing authorities that are required to make payments under the regulations;

(b)the major precepting authorities that are entitled to receive payments under the regulations;

(c)the amounts of the payments that are required to be made.

(4)The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.

(5)For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.

(6)The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.

(7)The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.

(8)The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.

Regulations about administrative arrangementsE+W

10(1)The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph 9.

(2)The regulations may, in particular, make provision—

(a)about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;

(b)about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;

(c)about the consequences of non-compliance with provision under paragraph (a) or (b);

(d)about the time and manner in which a payment under regulations under paragraph 9 or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;

(e)about the making of a payment by a billing authority to a major precepting authority or vice versa where—

(i)a payment under regulations under paragraph 9 is made in the course of the year to which it relates, and

(ii)it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;

(f)about the making of a payment by a billing authority to a major precepting authority or vice versa where—

(i)a calculation of a payment under regulations under paragraph 9 is made by reference to an estimate of an amount, and

(ii)it is subsequently determined that the actual amount is more or less than the estimate;

(g)for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;

(h)about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.

(3)The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.

Payments out of deduction from central share paymentsE+W

11(1)The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph 8 from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.

(2)The regulations may make provision about the administration of payments to major precepting authorities under the regulations.

(3)The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.

Part 5E+WPrincipal payments in connection with local retention of non-domestic rates

Determination of paymentsE+W

12(1)The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—

(a)calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

(b)calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

(c)calculate the amount of each payment within paragraph (a) or (b).

(2)Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.

Calculations following local government finance reportE+W

13(1)This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.

(2)As soon as is reasonably practicable after the report has been approved, the Secretary of State must—

(a)calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

(b)calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

(c)calculate the amount of each payment within paragraph (a) or (b).

(3)Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph (2).

(4)The power to make a further set of calculations under sub-paragraph (3) is not exercisable after the approval by the House of Commons of any amending report made under paragraph 15 in relation to the local government finance report.

(5)Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.

(6)As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—

(a)whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,

(b)whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and

(c)if any payments are to be made by or to the authority, the amount of each payment.

Modifications etc. (not altering text)

Payments following local government finance reportE+W

14(1)Where calculations under paragraph 13(2) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State.

(2)Where calculations under paragraph 13(2) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority.

(3)The following provisions apply if calculations (“the revised calculations”) are made under paragraph 13(3) for a year.

(4)In this paragraph “the original calculations” means the calculations for the year under paragraph 13(2).

(5)Sub-paragraph (6) applies where—

(a)a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or

(b)a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.

(6)The authority must make a payment to the Secretary of State of an amount equal to the difference.

(7)Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—

(a)the authority must make that payment to the Secretary of State, and

(b)the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.

(8)Sub-paragraph (9) applies where—

(a)a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or

(b)a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.

(9)The Secretary of State must make a payment to the authority of an amount equal to the difference.

(10)Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—

(a)the Secretary of State must make that payment to the authority, and

(b)the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.

(11)A payment by a relevant authority to the Secretary of State under sub-paragraph (1)

(a)must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and

(b)if not made on or before that day, is recoverable in a court of competent jurisdiction.

(12)A payment by the Secretary of State to a relevant authority under sub-paragraph (2) must be made—

(a)in instalments of such amounts, and

(b)at such times in the year to which the local government finance report relates,

as the Secretary of State determines with the Treasury’s consent.

(13)A payment by a relevant authority to the Secretary of State under sub-paragraph (6) or (7)

(a)must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and

(b)if not made on or before that day, is recoverable in a court of competent jurisdiction.

(14)A payment by the Secretary of State to a relevant authority under sub-paragraph (9) or (10) must be made—

(a)at such time, or

(b)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 year to which the local government finance report relates.

Amending reportsE+W

15(1)After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.

(2)An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.

(3)Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.

(4)The Secretary of State must lay, or make arrangements for laying, the report 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 must send a copy of the report to each relevant 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.

Calculations following amending reportE+W

16(1)This paragraph applies if an amending report for a year made under paragraph 15 is approved by resolution of the House of Commons.

(2)As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—

(a)calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

(b)calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

(c)calculate the amount of each payment within paragraph (a) or (b).

(3)Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph (2).

(4)The power to make a further set of calculations under sub-paragraph (3) is not exercisable after whichever is the later of—

(a)the end of the year following the year to which the amending report relates, 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.

(5)Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.

(6)As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—

(a)whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,

(b)whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and

(c)if any payments are to be made by or to the authority, the amount of each payment.

Modifications etc. (not altering text)

Payments following amending reportE+W

17(1)This paragraph applies if calculations (“the revised calculations”) are made under paragraph 16(2) or (3) for a year.

(2)In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph 13(2) or (3) or 16(2) made for the year.

(3)Sub-paragraph (4) applies where—

(a)a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or

(b)a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.

(4)The authority must make a payment to the Secretary of State of an amount equal to the difference.

(5)Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—

(a)the authority must make that payment to the Secretary of State, and

(b)the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.

(6)Sub-paragraph (7) applies where—

(a)a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or

(b)a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.

(7)The Secretary of State must make a payment to the authority of an amount equal to the difference.

(8)Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—

(a)the Secretary of State must make that payment to the authority, and

(b)the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the authority to the Secretary of State.

(9)A payment by a relevant authority to the Secretary of State under this paragraph—

(a)must be made on or before such day after the end of the year in which the amending report was made, and in such manner, as the Secretary of State may specify, and

(b)if not made on or before that day, is recoverable in a court of competent jurisdiction.

(10)A payment by the Secretary of State to a relevant authority under this paragraph must be made—

(a)at such time, or

(b)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 year in which the amending report was made.

Relationship with other provisionsE+W

18This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).

Part 6E+WLevy accounts

Levy accountsE+W

19(1)The Secretary of State must, for each year, keep an account, to be called a “levy account”.

(2)Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.

(3)The Secretary of State—

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

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

(4)The Comptroller and Auditor General—

(a)must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and

(b)must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

Credits and debitsE+W

20(1)For each year the following are to be credited (as items of account) to the levy account kept for the year—

(a)amounts received by the Secretary of State in the year under paragraph 24 (levy payments), and

(b)amounts received by the Secretary of State in the year under regulations under paragraph 28 (payments on account).

(2)If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account.

(3)For each year the following are to be debited (as items of account) to the levy account kept for the year—

(a)payments made by the Secretary of State in the year under paragraph 27 (safety net payments),

(b)payments made by the Secretary of State in the year under regulations under paragraph 28, and

(c)payments made by the Secretary of State in the year under paragraph 30 (distribution of remaining balance).

End of year calculationsE+W

21(1)As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—

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

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

(2)If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—

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

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

(3)If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—

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

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

Part 7E+WLevy payments, safety net payments and distribution of remaining balance

Regulations about calculation of levy paymentsE+W

22(1)The Secretary of State may by regulations make provision for calculating—

(a)whether a relevant authority is required to make a payment under this Part of this Schedule (a “levy payment”) to the Secretary of State for a year, and

(b)if so, the amount of the levy payment.

(2)The regulations must make provision for calculations for a year to be made after the end of that year.

(3)The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—

(a)if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;

(b)if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph 9, subject to such adjustments as may be specified in the regulations;

(c)by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;

(d)by reference to such other factors as may be specified in the regulations.

(4)The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

Calculation of levy paymentsE+W

23(1)The Secretary of State must calculate in relation to each relevant authority—

(a)whether it is required to make a levy payment for a year, and

(b)if so, the amount of that payment.

(2)The calculation must be made—

(a)as soon as is reasonably practicable after the end of the year, or

(b)if the authority is subject to a requirement imposed by a direction under paragraph 43 (direction to make calculations or supply information) or by or under regulations under paragraph 44 (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,

whichever is the later.

(3)The calculation must be made in accordance with regulations under paragraph 22.

(4)As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—

(a)whether, in accordance with the calculation, it is required to make a levy payment for the year, and

(b)if so, the amount of that payment in accordance with the calculation.

Modifications etc. (not altering text)

Levy payments following calculationsE+W

24(1)If a calculation under paragraph 23 shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State.

(2)The levy payment—

(a)must be made on or before such day and in such manner as the Secretary of State may specify, and

(b)if not made on or before that day, is recoverable in a court of competent jurisdiction.

Regulations about calculation of safety net paymentsE+W

25(1)The Secretary of State may by regulations make provision for calculating—

(a)whether the Secretary of State is required to make a payment under this Part of this Schedule (a “safety net payment”) to a relevant authority for a year, and

(b)if so, the amount of the payment.

(2)The regulations must make provision for calculations for a year to be made after the end of that year.

(3)The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—

(a)if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;

(b)if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph 9, subject to such adjustments as may be specified in the regulations;

(c)by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;

(d)by reference to such other factors as may be specified in the regulations.

(4)The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

Calculation of safety net paymentsE+W

26(1)The Secretary of State must calculate in relation to each relevant authority—

(a)whether the Secretary of State is required to make a safety net payment to the authority for the year, and

(b)if so, the amount of that payment.

(2)The calculation must be made—

(a)as soon as is reasonably practicable after the end of the year, or

(b)if the authority is subject to a requirement imposed by a direction under paragraph 43 (direction to make calculations or supply information) or by or under regulations under paragraph 44 (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,

whichever is the later.

(3)The calculation must be made in accordance with regulations under paragraph 25.

(4)As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of—

(a)whether, in accordance with the calculation, the Secretary of State is required to make a safety net payment to the authority for the year, and

(b)if so, the amount of that payment in accordance with the calculation.

(5)This paragraph is subject to regulations under paragraph 28 (payments on account).

Modifications etc. (not altering text)

Safety net payments following calculationsE+W

27(1)If a calculation under paragraph 26 shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.

(2)The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent.

(3)This paragraph is subject to regulations under paragraph 28 (payments on account).

Regulations about payments on accountE+W

28(1)The Secretary of State may by regulations make provision—

(a)for a relevant authority to request the Secretary of State to make a calculation before the end of a year of—

(i)whether the Secretary of State is likely to be required to make a safety net payment under paragraph 27 to the authority for the year, and

(ii)if so, the amount of the payment;

(b)about the time at which and the manner in which a request must be made, and the information that must be provided in connection with the request;

(c)about the circumstances in which the Secretary of State may or must make a calculation in response to a request;

(d)about the making of the calculation, including for the Secretary of State to make the calculation by reference to estimates of any of the amounts mentioned in paragraph 25(3).

(2)The regulations may make provision—

(a)about the timing of a calculation in response to a request;

(b)about the notification of the results of the calculation to the relevant authority to whom it relates;

(c)for the making, as a result of the calculation, of a payment (a “payment on account”) to the authority before the end of the year to which the calculation relates.

(3)The regulations may, in particular—

(a)make provision in relation to a calculation that is similar to that made by paragraph 26, or apply that paragraph with modifications in relation to such a calculation;

(b)make provision in relation to a payment on account that is similar to that made by paragraph 27, or apply that paragraph with modifications in relation to such a payment.

(4)The regulations may make provision—

(a)about the calculation under paragraph 26 to be made in relation to a relevant authority for a year where a payment on account has been made to the authority for the year;

(b)for the making of a further payment by the Secretary of State to the authority, or of a payment by the authority to the Secretary of State, as a result of that calculation.

Calculation of remaining balance on levy accountE+W

29(1)The Secretary of State must, in each year other than the first year for which the levy account is kept, calculate whether there is a remaining balance on the levy account for the year in accordance with sub-paragraphs (2) to (4).

(2)The calculation must be made as soon as is reasonably practicable after—

(a)all of the calculations required by paragraph 23(1) (calculations of levy payments) have been made for the previous year,

(b)all of the calculations required by paragraph 26(1) (calculations of safety net payments) have been made for the previous year, and

(c)all of the calculations required by regulations under paragraph 28 (calculations of safety net payments on account) have been made for the year.

(3)The calculation must be made as follows—

  • Step 1

    Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph 23(1).

  • Step 2

    Add any amount credited to the levy account for the year in accordance with paragraph 21(2) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph 21(3) (debit from previous year) from the amount found under step 1.

  • Step 3

    Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph 20(2) (credit in accordance with local government finance report).

  • Step 4

    Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph 26(1).

  • Step 5

    Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph 28(4)(b) (adjustments following safety net payment on account).

  • Step 6

    Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph 28(4)(b).

  • Step 7

    Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.

(4)If the amount found under step 7 in sub-paragraph (3) is a positive amount, that is the remaining balance on the levy account for the year.

(5)Sub-paragraph (6) applies if, in the first year for which the levy account is kept—

(a)an amount is credited to the levy account for the year in accordance with paragraph 20(2), and

(b)that amount exceeds the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.

(6)The amount of the excess is to be treated as the remaining balance on the levy account for the year.

Distribution of remaining balanceE+W

30(1)The Secretary of State may determine that an amount equal to the whole or part of the remaining balance on a levy account for a year is to be distributed among one or more relevant authorities (rather than being treated in accordance with paragraph 21(2)).

(2)The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph (1) is to be distributed.

(3)If the Secretary of State makes a determination under sub-paragraph (1), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph.

(4)The calculations must be made—

(a)as soon as is reasonably practicable after the determination is made, and

(b)in accordance with the basis of distribution specified in the regulations.

(5)As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of—

(a)whether a payment is to be made by the Secretary of State to the authority out of the amount referred to in sub-paragraph (1), and

(b)if such a payment is to be made, the amount of the payment.

(6)If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.

(7)A payment from the Secretary of State to a relevant authority under this paragraph must be made—

(a)at such time, or

(b)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 within the year to which the remaining balance relates.

Modifications etc. (not altering text)

Relationship with other provisionsE+W

31This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).

Part 8E+WTransitional protection payments

Regulations about deemed and actual rating incomeE+W

32(1)The Secretary of State may by regulations make provision for calculating in accordance with the regulations—

(a)the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if—

(i)regulations under section 57A (transitional relief following compilation of local rating list) were not in force for the year, and

(ii)the authority acted diligently, and

(b)the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if the authority acted diligently.

(2)The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph (1).

(3)The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

(4)In this Part of this Schedule—

(a)a billing authority’s “deemed rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph (1)(a) and (2), and

(b)a billing authority’s “actual rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph (1)(b) and (2).

Regulations about transitional protection paymentsE+W

33(1)The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year—

(a)by the Secretary of State to a billing authority in England, or

(b)by a billing authority in England to the Secretary of State.

(2)The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that—

(a)if its deemed rating income for a year exceeds its actual rating income for the year, the Secretary of State is to be liable to make a transitional protection payment to the authority for the year of an amount equal to the excess;

(b)if its actual rating income for a year exceeds its deemed rating income for the year, the authority is to be liable to make a transitional protection payment to the Secretary of State for the year of an amount equal to the excess;

(c)if its deemed rating income for a year is equal to its actual rating income for the year, no transitional protection payment is to be made to or by the authority for the year.

(3)The regulations may, in particular, make provision—

(a)about the making of calculations, and the supply of information to the Secretary of State, by a billing authority in connection with the determination of the transitional protection payment (if any) to be made to or by the authority;

(b)about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;

(c)about the consequences of non-compliance with provision under paragraph (a) or (b), including (in particular)—

(i)for the making by the Secretary of State of calculations, or of assumptions as to the information that would otherwise have been supplied by the authority;

(ii)for the suspension of payments to the authority.

(4)The regulations may, in particular, make provision—

(a)for the making by a billing authority or the Secretary of State of a payment on account of a transitional protection payment;

(b)for the calculation, where a payment on account has been made, of the amount of the final transitional protection payment (if any) to be made to or by the authority;

(c)for the certification of calculations made, or information supplied to the Secretary of State, by a billing authority in connection with the determination of the final transitional protection payment (if any) to be made to or by the authority;

(d)about the consequences where a certified calculation or certified information does not match that made or supplied by the authority, including (in particular) about the use of the certified calculation or certified information;

(e)about the making of financial adjustments where the final transitional protection payment to be made to or by the authority for the year is different from a payment on account made to or by the authority for the year.

(5)The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.

(6)The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.

Part 9E+WPooling of authorities

Designation of pool of authoritiesE+W

34(1)The Secretary of State may, in accordance with this paragraph, designate two or more relevant authorities as a pool of authorities for the purposes of the provisions of this Schedule applying to such pools (as to which, see paragraphs 36 and 37).

(2)The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.

(3)The Secretary of State—

(a)may revoke a designation (in particular if any condition of the designation is breached), and

(b)must do so if any authority covered by the designation asks the Secretary of State to do so.

(4)Subject to sub-paragraph (5), a designation has effect—

(a)for the year beginning after it is made, and

(b)for each subsequent year, unless previously revoked.

(5)A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph 12(2) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph (6) applies.

(6)A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if—

(a)it is made in response to a request under sub-paragraph (3)(b) made within the period of 28 days beginning with the date on which the notification was given, and

(b)it is made before the local government finance report for that year is laid before the House of Commons.

(7)After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation.

(8)A notification under sub-paragraph (7) must be given before or at the same time as the Secretary of State gives the notification required by paragraph 12(2) for the year to which the designation or revocation relates, unless sub-paragraph (9) applies.

(9)A notification under sub-paragraph (7) of a revocation made in the circumstances described in sub-paragraph (6) must be given as soon as is reasonably practicable after it is made.

Designations subject to conditionsE+W

35(1)A designation under paragraph 34 must be made subject to conditions—

(a)requiring the authorities to which it relates to appoint a lead authority to exercise the functions specified in the conditions, and

(b)requiring the authorities, if the designation is revoked, to take the steps specified in the conditions before the revocation takes effect.

(2)A designation under paragraph 34 may be made subject to such other conditions as the Secretary of State thinks fit.

(3)The Secretary of State may vary a designation by—

(a)adding a condition,

(b)modifying a condition, or

(c)removing a condition (other than one mentioned in sub-paragraph (1)).

(4)Before varying a designation under sub-paragraph (3), the Secretary of State must consult the authorities covered by the designation.

(5)After varying a designation under sub-paragraph (3), the Secretary of State must notify those authorities.

Effect of designation in relation to Part 5E+W

36(1)Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if—

(a)the authorities in the pool were not relevant authorities, but

(b)the pool were itself a relevant authority.

(2)Sub-paragraph (1) does not apply in relation to paragraph 15(5) (duty to send copy of amending report to each relevant authority).

(3)This paragraph does not prevent—

(a)the local government finance report for the year, or an amending report under paragraph 15 in relation to that report, from also making provision in relation to the individual authorities in the pool,

(b)the Secretary of State from making calculations based on the local government finance report, or any such amending report, in relation to each of those authorities, or

(c)the Secretary of State from notifying the results of the calculations to each of those authorities.

(4)But paragraphs 14 and 17 (payments following reports) do not apply in relation to such calculations.

Effect of designation in relation to Part 7E+W

37(1)Regulations under paragraph 22, 25 or 28 (levy payments, safety net payments and safety net payments on account) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.

(2)Such regulations may, in particular, make provision—

(a)that is similar to provision which may be made under the paragraph in question apart from sub-paragraph (1) above, or

(b)that applies such provision with modifications.

(3)Where regulations under paragraph 22 apply to a pool of authorities for a year, paragraphs 23 and 24 (calculation and making of levy payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.

(4)Where regulations under paragraph 25 apply to a pool of authorities for a year, paragraphs 26 and 27 (calculation and making of safety net payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.

(5)Where a designation of a pool of authorities has effect for a year, paragraph 30 (distribution of remaining balance) applies in relation to the pool as if—

(a)the authorities in the pool were not relevant authorities, but

(b)the pool were itself a relevant authority.

(6)Regulations under paragraph 30 may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.

(7)This paragraph does not prevent—

(a)regulations under paragraph 22, 25, 28 or 30 from also making provision in relation to the individual authorities in a pool,

(b)the Secretary of State from making calculations under paragraph 23, 26 or 30(3) based on such regulations in relation to each of those authorities, or

(c)the Secretary of State from notifying the results of the calculations to each of those authorities.

(8)But paragraphs 24, 27 and 30(6) (payments following calculations) do not apply in relation to such calculations.

Further provisions about effect of designationE+W

38(1)A requirement under Part 5 or 7 of this Schedule in its application by virtue of paragraph 36 or 37 to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter.

(2)Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment.

(3)Where by virtue of either of those paragraphs the Secretary of State is required to make a payment to a pool of authorities, the payment is to be made to the lead authority appointed in accordance with conditions under paragraph 35(1).

Part 10E+WDesignation of areas and classes of hereditament

Designation of areasE+W

39(1)The Secretary of State may by regulations—

(a)designate one or more areas in England (a “designated area”);

(b)provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority all or part of whose area falls within a designated area, of the amount mentioned in sub-paragraph (2);

(c)provide for the calculation of a proportion of that amount in accordance with the regulations;

(d)provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—

(i)paragraph 6 (payments in respect of the central share);

(ii)regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);

(iii)regulations under paragraph 9 (payments by billing authorities to major precepting authorities);

(iv)regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);

(v)paragraph 13 (calculations following local government finance report);

(vi)paragraph 16 (calculations following amending report);

(vii)paragraph 23 (calculations of levy payments);

(viii)paragraph 26 (calculations of safety net payments);

(ix)regulations under paragraph 28 (calculations of payments on account);

(x)paragraph 30 (calculations relating to distribution of remaining balance).

(2)Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area.

(3)The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).

(4)The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.

(5)The regulations must—

(a)specify the date on which the designation takes effect, which must be the first day of a year, or

(b)provide that the designation is to take effect on the first day of the first year after specified conditions have been met.

(6)Conditions under sub-paragraph (5)(b) may require compliance with specifications or requirements contained in a document of a specified kind.

(7)If the regulations make provision under sub-paragraph (5)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period.

(8)The regulations may specify the years for which the designation has effect.

(9)If the regulations contain provision under sub-paragraph (8)

(a)amendments within sub-paragraph (10) may not be made to the regulations unless (in the case of amendments within paragraph (a), (b) or (c) of that sub-paragraph) the amendments are expressed to come into force after the end of that period, and

(b)the regulations may not be revoked unless the revocation is expressed to come into force after the end of that period.

(10)The amendments mentioned in sub-paragraph (9)(a) are those which have the effect of—

(a)altering the boundaries of a designated area,

(b)where provision made under paragraph (d) of sub-paragraph (1) has the effect that the amount referred to in that paragraph is to be disregarded, providing for a proportion of that amount to be disregarded,

(c)where provision made under that paragraph has the effect that a proportion is to be disregarded, reducing that proportion, or

(d)reducing the period for which the designation has effect.

(11)Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means).

(12)An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.

(13)The consent of the Treasury is required to regulations under this paragraph.

(14)In this paragraph “specified” means specified in the regulations.

Designation of classes of hereditamentE+W

40(1)The Secretary of State may by regulations—

(a)designate one or more classes of hereditaments in England (a “designated class”);

(b)provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority whose area includes hereditaments within the designated class, of the amount mentioned in sub-paragraph (2);

(c)provide for the calculation of a proportion of that amount in accordance with the regulations;

(d)provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—

(i)paragraph 6 (payments in respect of the central share);

(ii)regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);

(iii)regulations under paragraph 9 (payments by billing authorities to major precepting authorities);

(iv)regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);

(v)paragraph 13 (calculations following local government finance report);

(vi)paragraph 16 (calculations following amending report);

(vii)paragraph 23 (calculations of levy payments);

(viii)paragraph 26 (calculations of safety net payments);

(ix)regulations under paragraph 28 (calculations of payments on account);

(x)paragraph 30 (calculations relating to distribution of remaining balance).

(2)Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated class.

(3)The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).

(4)The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.

(5)The regulations may include provision imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of the calculation referred to in sub-paragraph (1)(c).

(6)The regulations—

(a)must specify the date on which the designation takes effect (which must be at the beginning of a year), and

(b)may specify the years for which the designation has effect.

(7)A class may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.

(8)Before making regulations under this paragraph the Secretary of State must consult such persons as the Secretary of State thinks fit.

(9)The fact that this paragraph was not in force when consultation in relation to proposed regulations under it took place is to be disregarded in determining whether there has been compliance with sub-paragraph (8).

(10)The consent of the Treasury is required to regulations under this paragraph.

Payments to relevant authoritiesE+W

41(1)Regulations under paragraph 39 or 40 may make provision for a billing authority to make a payment for a year to a relevant authority of an amount equal to the whole or part of the amount or proportion that, in relation to the billing authority and the year, is to be disregarded for the purposes of the calculations mentioned in paragraph 39(1)(d) or 40(1)(d) (as the case may be).

(2)Sub-paragraph (3) applies where the regulations include provision for payments to be made in accordance with sub-paragraph (1) to two or more relevant authorities.

(3)The regulations may include provision for imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of arriving at the amounts of those payments.

(4)The regulations may make provision about the administration of payments to relevant authorities under the regulations.

(5)The regulations may, in particular, make provision in relation to payments to relevant authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.

Estimates of amounts to be disregardedE+W

42(1)The Secretary of State may by regulations make provision for—

(a)calculations of a kind mentioned in paragraph 39(1)(d) or 40(1)(d) to be made on the basis of an estimate of an amount or proportion that is to be disregarded under regulations under that paragraph;

(b)for the making of a payment by the Secretary of State to a billing authority or vice versa where it is subsequently determined that the amount or proportion to be disregarded is more or less than the amount of the estimate.

(2)Regulations under this paragraph may make provision about the administration of payments under the regulations, including as to—

(a)the time and manner in which a payment is to be made, and

(b)the consequences of non-payment.

Part 11E+WSupplementary

Calculations and supply of information by relevant authoritiesE+W

43(1)The Secretary of State may, for the purposes of any provision of or made under this Schedule or Part 6 (funds) so far as applying to non-domestic rates, direct a relevant authority to make calculations, or to supply information to the Secretary of State, in accordance with the direction.

(2)The direction may require the calculations to be made, or the information to be supplied, before such time as is specified in the direction.

(3)The direction may require the calculations or information to be certified in accordance with the direction.

(4)If a relevant authority does not comply with a direction under this paragraph, the Secretary of State may make the calculations that the Secretary of State thinks would have been made, or make assumptions as to the information that would have been supplied, by the authority if it had complied with the direction.

(5)If the Secretary of State proceeds under sub-paragraph (4), the Secretary of State must notify the authority—

(a)of that fact, and

(b)of the calculations or assumptions that the Secretary of State has made.

(6)If any calculation or information certified in accordance with a direction under this paragraph does not match that made or supplied by the authority in question, the Secretary of State may use the certified calculation or information.

(7)If the Secretary of State proceeds under sub-paragraph (6), the Secretary of State must notify the authority of that fact.

(8)For the purposes of any provision made by or under Part 5 or 7 of this Schedule that applies to pools of authorities, this paragraph has effect as if references to a relevant authority included a reference to such a pool.

(9)Where sub-paragraph (5) or (7) applies to a pool of authorities by virtue of sub-paragraph (8), the Secretary of State must notify each relevant authority in the pool of the matters in question.

Regulations about calculations and supply of informationE+W

44The Secretary of State may by regulations—

(a)make any provision that could be made by a direction under paragraph 43;

(b)make provision for the Secretary of State to give a direction that could be given under that paragraph;

(c)make any provision made by that paragraph in relation to a direction under it—

(i)in relation to provision made by regulations under this paragraph, or

(ii)in relation to a direction given by the Secretary of State under regulations under this paragraph.

Interpretation of ScheduleE+W

45In this Schedule—

  • “actual rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(b);

  • “basis of calculation” has the meaning given by paragraph 12(1);

  • “the central share” has the meaning given by paragraph 4;

  • “deemed rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(a);

  • “local government finance report” has the meaning given by paragraph 5(1);

  • “the local share” has the meaning given by paragraph 4;

  • “levy account” has the meaning given by paragraph 19(1);

  • “levy payment” has the meaning given by paragraph 22(1);

  • “main non-domestic rating account” has the meaning given by paragraph 1(1);

  • a “pool of authorities” means two or more relevant authorities designated as a pool of authorities under paragraph 34;

  • “relevant authority” means—

    (a)

    a billing authority in England, or

    (b)

    a major precepting authority in England;

  • “safety net payment” has the meaning given by paragraph 25(1);

  • “year” means a chargeable financial year.]

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 [F139Welsh Ministers] shall keep for each chargeable financial year an account (to be called a non-domestic rating account).E+W

(2)The [F140Welsh Ministers]

(a)shall keep each account in such form [F141as they consider appropriate], and

(b)shall at such time [F142as they consider appropriate] send copies of each account to the [F143Auditor General for Wales].

F144(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F145(4)The Auditor General for Wales shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) and shall lay copies of the account and of his report before the [F146National Assembly for Wales].]

Textual Amendments

F139Words in Sch. 8 para. 1(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(2)

F140Words in Sch. 8 para. 1(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(3)(a)

F143Words in Sch. 8 para. 1(2)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(3)(b)

F144Sch. 8 para. 1(3) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(4)

F146Words in Sch. 8 para. 1(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(5)

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 [F147Welsh Ministers] in the year under section 54 above,

(b)sums received by [F148them] in the year under [F149section 59] above, and

(c)sums received by [F150them] in the year under paragraph 5 below [F151or 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 [F152Welsh Ministers] in the year [F153under paragraph 5(10) or (14) below[F154, under regulations made for the purpose mentioned in paragraph 4(7) below] or under regulations made under paragraph 5(15) or 6(5) below], and

(b)payments made by [F155them] in the year under [F156paragraph 12 or 15 below] (as the case may be).

Textual Amendments

F147Words in Sch. 8 para. 2(1)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(2)(a)

F148Word in Sch. 8 para. 2(1)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(2)(b)

F150Word in Sch. 8 para. 2(1)(c) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(2)(b)

F151Words in Sch. 8 para. 2(1)(c) added (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(1) (with s. 118(1)(2)(4))

F152Words in Sch. 8 para. 2(2)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(3)(a)

F153Words in Sch. 8 para. 2(2)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(2)(a) (with s. 118(1)(2)(4))

F154Words in Sch. 8 para. 2(2)(a) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 26(2); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F155Word in Sch. 8 para. 2(2)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(3)(b)

F156Words in Sch. 8 para. 2(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(2)(b) (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C51Sch. 8 para. 2 modified by S.I. 1990/493, reg. 8(2)

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

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

C52Sch. 8 para. 2 amended by S.I. 1990/609, reg. 5(2)

C53Sch. 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 [F157Welsh Ministers] 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.

Textual Amendments

F157Words in Sch. 8 para. 3(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 5

Modifications etc. (not altering text)

F158Part IIE+W Contribution

Textual Amendments

F158Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)

[F159InterpretationE+W

Textual Amendments

F159Sch. 8 para. 3A and cross-heading inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 6

3AE+WAny reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.]

Non-domestic rating contributionsE+W

4(1)The [F160Welsh Ministers] may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each [F161billing 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.

F162(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F163(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

F164(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

F165(4D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)The [F166Welsh Ministers] may incorporate in the rules provision for deductions (of such extent as [F167they think] 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 [F167they think] fit;

and [F168sub-paragraph (2)] above shall have effect subject to this.

F169(5A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

[F170(7)Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.]

Textual Amendments

F160Words in Sch. 8 para. 4(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(2)

F161Words 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))

F162Sch. 8 para. 4(3) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(3)

F163Sch. 8 para. 4(4) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. I para. 6(4), Sch.14 (with s. 118(1)(2)(4))

F164Sch. 8 para. 4(4B) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(3)

F165Sch. 8 para. 4(4D) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(3)

F166Words in Sch. 8 para. 4(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(4)(a)

F167Words in Sch. 8 para. 4(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(4)(b)

F168Words in Sch. 8 para. 4(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(4)(c)

F169Sch. 8 para. 4(5A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(5)

F170Sch. 8 para. 4(7) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(2), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Modifications etc. (not altering text)

C55Sch. 8 para. 4(6) excluded (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 6

C56Sch. 8 para. 4(6) excluded (3.12.2011) by Localism Act 2011 (c. 20), ss. 69(8), 240(3)(d) (with s. 69(8)); S.I. 2011/2896, art. 2(f)

5(1)This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year [F171and 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 [F172Welsh Ministers] may direct, a [F173billing authority] shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the [F172Welsh Ministers].

(3)If the authority fails to comply with sub-paragraph (2) above or if the [F174Welsh Ministers believe] the amount notified is not likely to have been calculated in accordance with the regulations [F175they may] make [F176their] own calculation of the amount; and where [F177they make] such a calculation [F178they shall] inform the authority why [F179they have] done so and shall inform it of the amount calculated.

(4)The authority shall be liable to pay to the [F180Welsh Ministers] 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 [F180Welsh Ministers] 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 [F181Welsh Ministers] may direct.

(6)After the year ends the authority shall—

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

[F182(b)notify the amount so calculated to the [F183Welsh Ministers]]

[F184(ba)F185... notify to the [F186Welsh Ministers], the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above,] and

[F182(c)arrange for the calculation[F187, and the amount or amounts notifiable under paragraphs (b) and (ba) above,] [F188to be certified [F189under arrangements made by the Auditor General for Wales]].]

[F190(6A)The F191... [F192Auditor General for WalesF193... ] shall send a copy of the certification of the calculation and the amount [F194or amounts] to the [F195Welsh Ministers].]

(7)If the authority fails to comply with sub-paragraph (6) above by such time as the [F196Welsh Ministers direct], [F197they] 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 [F197they] 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 [F198Welsh Ministers receive] notification from an authority under [F199sub-paragraph (6)(b) above] above [F200they] 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 [F199sub-paragraph (6)(b) above] above exceeds the provisional amount the authority shall pay an amount equal to the difference to the [F201Welsh Ministers] at such time as [F202they] may direct.

F203[(10)If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the [F204Welsh Ministers] shall—

(a)if [F205they believe] 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 [F206their] reasons for that belief;

(b)if [F207they are] not of that belief, pay to the authority, at such time as [F208they decide] F209... , 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 [F210Welsh Ministers have] received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to [F211them] 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 [F212Welsh Ministers] under sub-paragraph (6)(b) above.

(12)Where this sub-paragraph applies the [F213Welsh Ministers] 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 [F214Welsh Ministers make] 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 [F215Welsh Ministers] at such time as [F216they] may direct, and

(b)if the certified amount is less than the provisional amount the [F217Welsh Ministers] shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as [F218they decide] F219... .

(15)Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the [F220Welsh Ministers make] 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 [F221Welsh Ministers] or the authority, and

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

Textual Amendments

F172Words in Sch. 8 para. 5(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(2)

F173Words in Sch. 8 Pt. II para. 5(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(6) (with s. 118(1)(2)(4))

F174Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(a)

F175Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(b)

F176Word in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(c)

F177Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(d)

F178Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(e)

F179Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(f)

F180Words in Sch. 8 para. 5(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(4)

F181Words in Sch. 8 para. 5(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(5)

F182Sch. 8 Pt. II para. 5(6)(b)(c) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(7) (with s. 118(1)(2)(4))

F183Words in Sch. 8 para. 5(6)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(a)

F184Sch. 8 para. 5(6)(ba) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(2)(a), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)

F185Words in Sch. 8 para. 5(6)(ba) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(b)

F187Words in Sch. 8 para. 5(6)(c) substituted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(2)(b), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)

F188Words in Sch. 8 para. 5(6)(c) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 8(a); S.I. 2005/558, art. 2, Sch. 1

F189Words in Sch. 8 para. 5(6)(c) substituted for Sch. 8 para. 5(6)(c)(i)(ii) (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(c)

F190Sch. 8 Pt. II para. 5(6A) inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(8) (with s. 118(1)(2)(4))

F191Words in Sch. 8 para. 5(6A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(a)

F192Words in Sch. 8 para. 5(6A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 8(b); S.I. 2005/558, art. 2, Sch. 1

F193Words in Sch. 8 para. 5(6A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(b)

F194Words in Sch. 8 para. 5(6A) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)

F195Words in Sch. 8 para. 5(6A) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(c)

F196Words in Sch. 8 para. 5(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(8)(a)

F197Word in Sch. 8 para. 5(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(8)(b)

F198Words in Sch. 8 para. 5(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(9)(a)

F199Words in Sch. 8 Pt. II para. 5(8)(9) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(9) (with s. 118(1)(2)(4))

F200Word in Sch. 8 para. 5(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(9)(b)

F201Words in Sch. 8 para. 5(9) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(10)(a)

F202Word in Sch. 8 para. 5(9) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(10)(b)

F203Sch. 8 Pt. II para. 5(10)-(15) substituted (6.3.1992) for para. 5(10) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(10) (with s. 118(1)(2)(4))

F204Words in Sch. 8 para. 5(10) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(a)

F205Words in Sch. 8 para. 5(10)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(b)(i)

F206Word in Sch. 8 para. 5(10)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(b)(ii)

F207Words in Sch. 8 para. 5(10)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(i)

F208Words in Sch. 8 para. 5(10)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(ii)

F209Words in Sch. 8 para. 5(10)(b) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(iii)

F210Words in Sch. 8 para. 5(11)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(a)(i)

F211Word in Sch. 8 para. 5(11)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(a)(ii)

F212Words in Sch. 8 para. 5(11)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(b)

F213Words in Sch. 8 para. 5(12) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(13)

F214Words in Sch. 8 para. 5(13) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(14)

F215Words in Sch. 8 para. 5(14)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(a)(i)

F216Word in Sch. 8 para. 5(14)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(a)(ii)

F217Words in Sch. 8 para. 5(14)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(i)

F218Words in Sch. 8 para. 5(14)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(ii)

F219Words in Sch. 8 para. 5(14)(b) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(iii)

F220Words in Sch. 8 para. 5(15) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(16)(a)

F221Words in Sch. 8 para. 5(15)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(16)(b)

Modifications etc. (not altering text)

C57Sch. 8 para. 5(4)(5)(7)(9)(10) modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)

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

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

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

F222[(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 [F223Welsh Ministers] 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).]

[F224(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.

F225(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)The [F226Welsh Ministers] 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.

[F227(6A)Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—

(a)for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and

(b)as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.]

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

(a)paragraph 5(10) above,

[F228(aa)regulations made for the purpose mentioned in paragraph 4(7) above,]

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

(c)[F229paragraphs 12 and 15 below].

Textual Amendments

F222Sch. 8 para. 6(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(11) (with s. 118(1)(2)(4))

F223Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 9(2)

F225Sch. 8 para. 6(4) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 9(3)

F226Words in Sch. 8 para. 6(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 9(4)

F227Sch. 8 para. 6(6A) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F228Sch. 8 para. 6(7)(aa) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(4), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F229Words in Sch. 8 para. 6(7)(c) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(3) (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C58Sch. 8 Pt. II para. 6(2) amended (28.11.1994) by S.I. 1994/2825, reg. 33(3)

C59Sch. 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

7E+WWhere 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.

[F230Part IIIE+W Distribution

Textual Amendments

F230Sch. 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)

C60Sch. 8 Pt. III amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2) (with s. 1(4), Sch. 39)

F231InterpretationE+W

Textual Amendments

F231Sch. 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))

F2328(1)For the purposes of this Part of this Schedule a receiving authority is[F233E+W

(a)any billing authority in Wales, or

(b)any major precepting authority in Wales.]

(2)Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section F234... [F23584G] above.

[F236(3)In this Part of this Schedule “the Assembly” means the National Assembly for Wales.

F237(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F232Sch. 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))

F233Sch. 8 para. 8(1)(a)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 10(2)

F234Words in Sch. 8 para. 8(2) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 10(3)

F235Words in Sch. 8 para. 8(2) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(2) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F237Sch. 8 para. 8(4) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 10(4)

Modifications etc. (not altering text)

C61Sch. 8 para. 8 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2

F238Distributable amountE+W

Textual Amendments

F238Sch. 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))

F2399(1)Before a financial year begins the [F240Welsh Ministers] shall estimate—E+W

(a)