http://www.legislation.gov.uk/id/ukpga/1988/41

F2SCHEDULE 1

Annotations:

Amendments (Textual)

F2

Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4));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

Persons in detention

1

A person is an exempt individual on a particular day if at any time on the day—

a

he is detained in a prison, a hospital or any other place by virtue of an order of a court to which sub-paragraph (2) below applies,

F1433

A person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

4

The Secretary of State may by order amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods).

5

The Secretary of State may by order substitute another definition for the definition of severe mental impairment for the time being effective for the purposes of this paragraph.

Children

F1445

A person is an exempt individual on a particular day if the day falls within a week for which—

a

a person is entitled to child benefit in respect of the individual, or

b

a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.

Students

A person is an exempt individual on a particular day if—

a

at any time on the day he has his sole or main residence in a designated dwelling in respect of which a person is shown in the register as subject on the day to a collective community charge of a charging authority, and

b

the day does not fall within a period in which he is undertaking a full-time course of education.

13

A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building falling within a description prescribed under section 5(3)(d) above.

Persons without fixed abodes

14

1

A person is an exempt individual on a particular day if—

a

throughout the day he has no fixed abode in England and Wales or elsewhere, and

b

at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.

2

A residential boat is a boat which is designed or adapted for human habitation.

F3SCHEDULE 2

Annotations:

Amendments (Textual)

F3

Sch. 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

Introduction

1

The Secretary of State may make regulations containing such provision as he sees fit in relation to—

a

the collection of amounts persons are liable to pay in respect of community charges;

b

the collection of amounts individuals are liable to pay by way of contribution to amounts other persons are liable to pay in respect of collective community charges;

c

other aspects of administration as regards community charges and contributions.

Charges

2

1

In sub-paragraph (2) below—

a

references to the chargeable person are to a person who is entered in an authority’s register as subject in a chargeable financial year to a community charge of the authority and who has sole liability to pay an amount to the authority in respect of the charge as it has effect for the year,

b

references to the chargeable amount are to the amount he is liable to pay, and

c

references to the authority and the financial year are to the authority and the financial year concerned.

2

Regulations under this Schedule may include provision—

a

that the chargeable person is to make payments on account of the chargeable amount, which may include payments during the course of the financial year,

b

that payments on account must be made in accordance with an agreement between the chargeable person and the authority or in accordance with a prescribed scheme for payment by instalments,

c

that in prescribed circumstances payments on account must be calculated by reference to an estimate of the chargeable amount,

d

that an estimate must be made on prescribed assumptions (whether as to the chargeable person’s residence or his interest in property or amounts payable by way of contribution or otherwise),

e

that if the authority requests the chargeable person to supply it with information for the purpose of enabling it to make an estimate, he must supply it to the authority within a prescribed period if it is in his possession or control,

f

that the authority must serve a notice or notices on the chargeable person stating the chargeable amount or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),

g

that, in the case of a collective community charge, the chargeable person must compile, and retain for a prescribed period, records about individuals resident in the designated dwelling (whether or not they are liable to make a payment under section 9 above) and about periods of residence and contributions payable,

h

that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer allow it or him (as the case may be) to inspect the records,

i

that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer send a copy of the records to it or him (as the case may be),

j

that, in the case of a collective community charge, the chargeable person must submit returns to the authority containing information about amounts payable by way of contribution,

k

that no payment on account of the chargeable amount need be made or return submitted unless a notice requires it,

F149l

that a notice must be in a prescribed form,

la

that a notice must contain prescribed matters,

lb

that a notice must not contain other prescribed matters,

lc

that where a notice is invalid because it does not comply with regulations under paragraph (l) or (la) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (f ) or (k) above shall nevertheless have effect as if the notice were valid,

ld

that where a notice is invalid because it does not comply with regulations under paragraph (l) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to issue to the chargeable person a document in the form which the notice would have taken had it complied with regulations under paragraph (l) above,

le

that where a notice is invalid because it does not comply with regulations under paragraph (la) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to inform the chargeable person of such of the matters prescribed under paragraph (la) above as were not contained in the notice,

m

that the authority must supply prescribed information to the chargeable person when it serves a notice . . . F150

n

that if the chargeable person fails to pay an instalment or submit a return in accordance with the regulations the unpaid balance of the chargeable amount or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and

o

that any amount paid by the chargeable person in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

3

The regulations may include provision that where—

a

a person is entered in the registers of two or more authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,

b

he has sole liability to pay an amount to each authority in respect of its charge as it has effect for the year, and

c

one or more of the entries is subject to an appeal or arbitration,

while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.

4

The regulations may include rules for ascertaining whether an entry is subject to an appeal or arbitration, whether an appeal or arbitration is outstanding, and which of a number of entries was made first; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

3

1

Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of community charges.

2

The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State sees fit.

3

The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.

Contributions

4

3

The regulations may include, as regards a case where persons are jointly and severally liable to pay the chargeable amount, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.

4

The regulations may include provision that, in a case where an authority have made provision by virtue of any of sub-paragraphs (1) to (3) above, any provision which is included in regulations under this Schedule by virtue of paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.

5A

1

Regulations under this Schedule may include provision that where—

a

a person has sole liability to pay a sum on account in respect of an authority’s community charge,

b

a sum smaller than that sum is paid, and

c

such conditions as may be prescribed are fulfilled,

any precepting authority, and

e

the electoral registration officer for any area in England and Wales.

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.

7

1

Regulations under this Schedule may include provision that any person falling within sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—

a

it is in the possession or control of the person concerned,

b

the registration officer requests the person concerned to supply it, and

c

it is requested by the registration officer for the purpose of carrying out his functions under this Part.

2

A person falls within this sub-paragraph if he is a person the officer making the request reasonably believes is, has been, or is about to become, subject to a community charge of the authority for which the officer is the registration officer.

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.

8

1

Regulations under this Schedule may include provision that as regards any relevant property one or more individuals (to be called responsible individuals) may be designated by a registration officer for a charging authority, or otherwise identified, in accordance with prescribed rules.

2

The regulations may include provision that a responsible individual shall supply to a registration officer for a charging authority such information as fulfils the following conditions—

a

it is in the possession or control of the responsible individual,

b

the registration officer requests the responsible individual to supply it, and

c

it is requested by the registration officer with the object of enabling him to form a view whether the responsible individual or any other person is, has been, or is about to become, subject to a community charge of the authority by virtue of the relevant property.

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.

4

The regulations may include provision allowing or requiring a registration officer for a charging authority to revoke a designation of an individual as a responsible individual.

5

References to relevant property are to a building, a part of a building, a caravan or a houseboat.

9

1

Regulations under this Schedule may include provision that a certification officer shall supply to a registration officer for a charging authority such information as F152falls within sub-paragraph (2) or (2A) below and fulfils the following conditions—

a

it is in the possession or control of the certification officer,

b

the registration officer requests the certification officer to supply it, and

c

it is requested by the registration officer for the purpose of carrying out his functions under this Part.

2

The information F153falling within this sub-paragraph is—

a

the name of each person who (on the day the request is made) is undertaking a full-time course of education at the educational establishment of the certification officer and has his sole or main residence in the area of the charging authority, and

b

the address of the sole or main residence of each such person.

F1542A

Regulations under this Schedule may include provision that a registration officer for a charging authority—

a

may supply relevant information to any person who requests it for a purpose not relating to this Part;

b

may charge a prescribed fee for supplying the information;

c

shall account for and pay any such fee to the charging authority for which he is the registration officer.

2

Information is relevant information if—

a

it was obtained by the officer for the purpose of carrying out his functions under this Part, and

b

it is not personal information.

3

Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

14

1

Regulations under this Schedule may include provision that no duty of confidentiality shall prevent the Secretary of State from disclosing relevant information to a registration officer for a charging authority.

2

Information is relevant information if—

a

it was obtained by the Secretary of State in exercising his functions under the M33Social Security Act 1986,

b

the Secretary of State believes it would be useful to the registration officer in exercising his functions under this Part, and

c

it falls within a prescribed description.

15

Regulations under this Schedule may include provision that, in carrying out its functions under this Part, a charging authority may use information which—

a

is obtained under any other enactment, and

b

does not fall within any prescribed description of information which cannot be used.

Inspection etc.

16

1

Regulations under this Schedule may include provision that a person shown in a charging authority’s register as subject at any time to a community charge of the authority may, at a reasonable place and reasonable time stated by the registration officer, inspect the item contained in the register in relation to the charge.

2

The regulations may include provision that if such a person requests the registration officer to supply a copy of such an item the officer shall supply a copy to the person.

3

The regulations may include provision that if the authority requires a reasonable charge in respect of the supply of such a copy the duty to supply it shall not arise unless the person pays the charge.

4

To cater for any case where a register is not kept in a documentary form, the regulations may include provision equivalent to that included under sub-paragraphs (1) to (3) above subject to any modifications the Secretary of State sees fit.

17

1

Regulations under this Schedule may include provision that a registration officer is to compile and then maintain—

a

an extract of prescribed information taken from the information for the time being contained in the charging authority’s register, and

b

a list of the addresses of buildings and parts of buildings for the time being designated by the registration officer for the purposes of the charging authority’s collective community charges.

2

The regulations may include provision that any person may, at a reasonable place and reasonable time stated by the registration officer, inspect the extract and list maintained as mentioned in sub-paragraph (1) above.

3

The regulations may include provision that the registration officer may not supply a copy of the extract and list to any person.

4

To cater for any case where the extract and list are not maintained in a documentary form, the regulations may include provision equivalent to that included under sub-paragraph (2) above subject to any modifications the Secretary of State sees fit.

18

Regulations under this Schedule may include provision that an authority which, or officer who, has received a copy of records under any provision included under paragraph 2(2)(i) above must allow the copy to be inspected by an individual liable to pay an amount to the chargeable person concerned by way of contribution to the amount he is liable to pay in respect of the charge concerned.

Miscellaneous

19

A payment on account of a contribution an individual is liable to pay under section 9 above shall not be treated as rent or other consideration for accommodation, notwithstanding anything included in regulations under paragraph 4 above.

20

Any reference in this Schedule to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.

F15821

Where regulations dealing with co-owners are made under section 19 above, regulations under this Schedule may—

a

include provision in relation to co-ownerships which is equivalent to that included under paragraphs 2 F159to 5A above in relation to other cases, with such modifications as the Secretary of State thinks fit, and

b

modify, as the Secretary of State thinks fit, the application of regulations included under paragraphs 6 to 18 above as they have effect in relation to co-ownerships.

F4SCHEDULE 3

Annotations:

Amendments (Textual)

F4

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

Imposition by authority

1

Where a person (other than an authority) is requested to supply information under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority making the request may impose a penalty of £50 on him if—

a

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

b

in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

2

Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority F160again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if—

a

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

b

in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

3

Where a person is requested by an authority to allow it to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.

4

Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the authority F160again to allow it to inspect the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.

5

Where a person is requested by an authority to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.

6

Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the authority F160again to send a copy of the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.

7

Where a person, in purported compliance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, knowingly submits a return which is inaccurate in a material particular, the authority concerned may impose on him a penalty of £50.

F1617A

Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request.

8

An authority may quash a penalty imposed by it.

Imposition by registration officer

2

1

Where a person—

a

fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or

b

in purported compliance with such provision knowingly compiles a record which is inaccurate in a material particular,

the registration officer for the authority concerned may impose a penalty of £50 on him.

2

Where a penalty has been imposed on a person under sub-paragraph (1) above and as regards the same community charge—

a

he fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or

b

in purported compliance with such provision he knowingly compiles a record which is inaccurate in a material particular,

the registration officer for the authority concerned may impose a further penalty of £200 on him.

3

Where a person is requested by a registration officer to allow him to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.

4

Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the officer F162again to allow him to inspect the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.

5

Where a person is requested by a registration officer to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.

6

Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the officer F162again to send a copy of the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.

7

Where a person fails without reasonable excuse_

a

to inform a contributor in accordance with any provision included in regulations under paragraph 4(2)(e) of Schedule 2 above,

b

to supply information in accordance with such a provision, or

c

to supply a receipt in accordance with such a provision,

the registration officer for the authority concerned may impose a penalty of £50 on him in respect of any (or each) such failure.

8

Where a person is requested to supply information under any provision included in regulations under paragraph 7, 8 or 9 of Schedule 2 above, the officer making the request may impose a penalty of £50 on him if—

a

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

b

in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

9

Where a penalty has been imposed on a person under sub-paragraph (8) above and he is requested by the officer F162again to supply the same information under the same provision, the officer may impose a further penalty of £200 on him if—

a

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

b

in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

10

Where a person is requested to supply information under any provision included in regulations under paragraph 7 or 8 of Schedule 2 above, and another person in responding to the request knowingly supplies information which is inaccurate in a material particular, the officer making the request may impose a penalty of £50 on the person supplying the information.

11

Where a person fails without reasonable excuse to inform a registration officer in accordance with any provision included in regulations under paragraph 10 of Schedule 2 above the officer may impose a penalty of £50 on him.

F16311A

Sub-paragraphs (4), (6) and (9) above apply each time the officer repeats a request.

12

An officer may quash a penalty imposed by him.

General

3

Where a person is convicted of an offence, the conduct by reason of which he is convicted shall not also allow a penalty to be imposed under paragraph 1 or 2 above.

F1643A

References in paragraphs 1 and 2 above—

a

to any provision included in regulations under paragraph 2, 3 or 4(2)(e) of Schedule 2 above include references to any equivalent provision included in regulations under paragraph 21(a) of that Schedule.

b

to any provision included in regulations under any other paragraph of Schedule 2 above include references to any such provision as modified in its application by regulations under paragraph 21(b) of the Schedule.

4

1

If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or (as the case may be) the last occasion when the power conferred by this paragraph was exercised, they may by order substitute for any sum for the time being specified in paragraphs 1 and 2 above such other sum as appears to them to be justified by the change.

2

An order under this paragraph shall not apply in relation to anything done, or any failure which began, before the date on which the order comes into force.

5

1

A penalty under paragraph 1 above shall be paid to the authority imposing it.

2

A penalty under paragraph 2 above shall be paid to the authority for which the registration officer imposing it is the registration officer.

6

1

The Secretary of State may make regulations containing provision as to the collection of amounts payable as penalties under paragraph 1 or 2 above.

2

The regulations may include provision for the collection of such amounts (including provision about instalments and notices) which is equivalent to that made in regulations under Schedule 2 above for the collection of amounts persons are liable to pay in respect of community charges subject to any modifications the Secretary of State sees fit.

3

The regulations may include provision that, where the imposition of a penalty is subject to an appeal or arbitration, no amount shall be payable in respect of the penalty while the appeal or arbitration is outstanding.

4

The regulations may include rules for ascertaining whether an imposition is subject to an appeal or arbitration, and whether an appeal or arbitration is outstanding; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

5

The regulations may include provision dealing with any case where a penalty is quashed, and may in particular provide for the repayment of an amount or the allowance of an amount by way of deduction against a sum due.

6

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

F176SCHEDULE 4

Annotations:

Amendments (Textual)

F176

Sch. 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 I Introduction

Bankruptcy

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 M36Insolvency 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.

Winding up

10

f

as to the discharge or variation of an order.

Relationship between remedies

12

As 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 justices

13

Regulations 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 III Charges: Joint and Several Liability

14

This 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 F169bankruptcy, 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.

F170Part VIA Co-owners

Annotations:

Amendments (Textual)

F170

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

21A

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

21B

Regulations 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 IV Contributions

16

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

17

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

Part V Discount Adjustments

18

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

19

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.

Part VI Repayments

20

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

21

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

Part VII Penalties

22

This 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 VIII General

Exclusion of certain matters

24

Regulations 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.

Costs

25

Regulations 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 proceedings

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,

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 F171, 21B or 23 above.

Other enactments

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 M37General Rate Act 1967, the M38Attachment of Earnings Act 1971, Part III of the M39Social Security Act 1975, the M40Charging Orders Act 1979, and any enactment applied by any of those enactments.

C1F10SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days)

Annotations:

Amendments (Textual)

F10

Sch. 4A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 36

Modifications etc. (not altering text)

C1

2

If a F8billing authority withdraws a completion notice, it shall inform the valuation officer of that fact.

3

A F8billing 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.

Supplementary

8

Without 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.

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.

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 F9billing authority, are references to the valuation officer for the authority.

SCHEDULE 5 Non-Domestic Rating: Exemption

Section 51.

Agricultural premises

1

A hereditament is exempt to the extent that it consists of any of the following—

a

agricultural land;

b

agricultural buildings.

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

4

1

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

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.

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.

2

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

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.

F1799

In this paragraph “control” shall be construed in accordance with F303sections 450 and 451 of the Corporation Tax Act 2010.

8

1

In paragraphs 1 and 3 to 7 above “agricultural land” shall be construed in accordance with paragraph 2 above.

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 farms

9

1

A hereditament is exempt to the extent that it consists of any of the following—

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.

F124A

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.

Fishing

F1310

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

Places of religious worship etc.

11

Air-raid protection works

17

A 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 moorings

18

A 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.

F21 Road crossings over watercourses etc.

Annotations:

Amendments (Textual)

F21

Sch. 5 para. 18A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(4)

F2018A

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.

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.

F23 Property used for road user charging schemes

Annotations:

Amendments (Textual)

F23

S. 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

F2218B

1

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

a

it consists of a road in respect of which charges are imposed by a charging scheme under Schedule 23 to the M9Greater 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.

Property in enterprise zones

19

1

A hereditament is exempt to the extent that it is situated in an enterprise zone.

2

An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the M10Local Government, Planning and Land Act 1980.

F25 Visiting forces etc.

Annotations:

Amendments (Textual)

F25

Sch. 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

F2419A

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.

2

In this paragraph—

“headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the M11International 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 M12Visiting Forces Act 1952.

Power to confer exemption

20

1

This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—

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.

C13 C142B

1

This paragraph applies where—

a

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

Section 56.

Part I Non-Domestic Rating Multipliers

Introduction

1 F2281

This Part of this Schedule has effect to determine the non-domestic rating multiplier F219 and, in relation to England, the small business non-domestic rating multiplier for each chargeable financial year.

F2292

In this Part of this Schedule “the Assembly” means the National Assembly for Wales.

General provisions

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.

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.

F2093

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.

2

An amount shall be found in accordance with the formula—

\frac{A \times B}{C}

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.

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.

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.

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.

2

An amount shall be found in accordance with the formula—

\frac{A \times B}{C}

3

Subject to sub-paragraph (5) below, that amount may be adjusted by the F230Welsh Ministers to reflect the extent to which F231their last estimate of the total mentioned in paragraph 5(6) or (7) below appears to F232them 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.

F2104

In 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—

\frac{A \times B \times D}{C \times E}

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.

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.

4B

In 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 —

\frac{A \times B \times D}{C \times E}

A calculation under F217this 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.

Special provision for 1990-95

7

1

F46In 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.

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.

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 F47paragraph 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 II 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.

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.

F483

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—

A + \frac{B (C - D)}{E x F}

where—

A is the non-domestic rating multiplier for the year F220so 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 F30431A(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.

F2189A

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—

\frac{A \times B}{C}

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.

10 F2211

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.

2

Any multiplier set in substitution must be set in accordance with paragraph 9 F222 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.

11

1

Where a special authority has set a multiplier in accordance with paragraph 9 F223 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.

2

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

C43 C44F52SCHEDULE 7A Non-Domestic Rating: 1990-95

Annotations:

Amendments (Textual)

F52

Sch. 7A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 40

Modifications etc. (not altering text)

C43

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

C44

Sch. 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)

Definitions

1

The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.

2

A transitional day is a day falling in the transitional period.

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

3

1

The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—

\frac{A x B}{C}

C282

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.

C294

1

The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—

\frac{A x B}{C}

2

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

C303

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—

BL x AF

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.

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.

C312

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

\frac{X}{100} x \frac{RPI (1)}{RPI (2)}

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[F51billing 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.

C346

1

This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.

C352

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.

C353

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.

C354

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.

C355

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.

C356

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.

C368

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.

Chargeable amounts

7

1

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.

C398

1

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.

C429

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.

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—
$\frac{D x (E - F)}{G}$

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.

Regulations

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.

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.

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.

12

Without 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.

F307SCHEDULE 7BLocal retention of non-domestic rates

Section 59A

Annotations:

Amendments (Textual)

F307

Sch. 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 1Main non-domestic rating accounts

1Main non-domestic rating accounts

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.

bodies to which section 75(1) applies.

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

Part 2Determination of the central and local share

4Determination of the central and local share

The 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).

5Local government finance reports

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 3Payments to the Secretary of State in respect of the central share

6C75Payments to the Secretary of State in respect of the central share

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.

7Regulations about administrative arrangements

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.

8Regulations about deductions from central share payments

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 4Payments by billing authorities to major precepting authorities

9Regulations about payments

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.

10Regulations about administrative arrangements

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.

11Payments out of deduction from central share payments

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 5Principal payments in connection with local retention of non-domestic rates

12Determination of payments

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.

13C70Calculations following local government finance report

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.

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.

15Amending reports

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.

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.

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.

18Relationship with other provisions

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

Part 6Levy accounts

19Levy accounts

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.

20Credits and debits

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).

21End of year calculations

23C72Calculation of levy payments

1

The Secretary of State must calculate in relation to each relevant authority—

a

3

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

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

27Safety net payments following calculations

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).

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.

29Calculation of remaining balance on levy account

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.

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.

31Relationship with other provisions

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

Part 8Transitional protection payments

32Regulations about deemed and actual rating income

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).

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.

35Designations subject to conditions

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.

36Effect of designation in relation to Part 5

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.

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

38Further provisions about effect of designation

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.

40Designation of classes of hereditament

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.

41Payments to relevant authorities

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.

42Estimates of amounts to be disregarded

“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—
1. a
  a billing authority in England, or
2. b
  a major precepting authority in England;
“safety net payment” has the meaning given by paragraph 25 (1);
“year” means a chargeable financial year.

SCHEDULE 8 Non-Domestic Rating: Pooling

Section 60.

Part I Non-Domestic Rating Accounts

The accounts

Annotations:

Amendments (Textual)

F68

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

F308Interpretation

Annotations:

Amendments (Textual)

F308

Sch. 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

3A

Any reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.

Non-domestic rating contributions

4

1

The F321Welsh Ministers may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each F57billing authority (to be called its non-domestic rating contribution for the year).

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.

F3223

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

F584

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

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.

F3234B

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

4C

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

F3244D

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

5

The F325Welsh Ministers may incorporate in the rules provision for deductions (of such extent as F326they 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 F326they think fit;

and F327sub-paragraph (2) above shall have effect subject to this.

F3285A

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

C68 C696

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.

F1837

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.

as to the time at which any such payment must be made.

7

Where 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.

C58F81Part III Distribution

Annotations:

Amendments (Textual)

F81

Sch. 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)

C58

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

F70Interpretation

Annotations:

Amendments (Textual)

F70

Sch. 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))

C51 F698

1

For the purposes of this Part of this Schedule a receiving authority isF371—

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 F372... F20284G above.

F2443

In this Part of this Schedule “the Assembly” means the National Assembly for Wales.

F3734

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

F72Distributable amount

Annotations:

Amendments (Textual)

F72

Sch. 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))

F71 C529

1

Before a financial year begins the F374Welsh Ministers shall estimate—

a

the aggregate of the items of account which will be credited to the account kept for the year; and

b

the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.

2

In making any estimate under sub-paragraph (1) above the F375Welsh Ministers may make such assumptions as F376they see fit.

3

If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the F377Welsh Ministers shall calculate the amount equal to the difference.

4

In the local government finance report for the year the F378Welsh Ministers shall specify the amount arrived at under this paragraph (the distributable amount for the year)F203 , subject to paragraph 9A below.

F199Years where two local government finance reports prepared for Wales

Annotations:

Amendments (Textual)

F199

Sch. 8 para. 9A and cross-heading inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(4) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

paragraph 14 below does not apply in relation to any report amending either of those reports (but see paragraph 14A below).

F76 C56Distribution: local government finance reports

Annotations:

Amendments (Textual)

F76

Sch. 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)

C56

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

C53 F7310

1

A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the F381Welsh Ministers propose to distribute among receiving authorities the distributable amount for the year.

2

Before making the report the F382Welsh Ministers shall notify to such representatives of local government as appear to F383them to be appropriate the general nature of the basis of distribution.

C54 F7411

1

This paragraph applies where—

a

in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with F204paragraphs 9 and 9A(2) above; and

b

the report has been laid before the F384Assembly.

2

If the report is approved by resolution of the F385Assembly, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.

3

As soon as is reasonably practicable after the report has been so approved, the F386Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.

4

Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the F387Welsh Ministers may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.

5

The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the F388Assembly of any amending report made under paragraph 13 below in relation to the local government finance report.

6

If the F389Welsh Ministers decide that F390they will leave out of account information received by F391them after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and F390they may decide different dates for different kinds of information.

7

Sub-paragraph (6) above applies only if the F392Welsh Ministers inform each receiving authority in writing of F393their decision and of the date (or the dates and kinds of information) concerned; but F394they may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above).

8

As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the F395 Welsh Ministers shall inform each receiving authority of the sum F396they calculate falls to be paid to it as its share of the distributable amount for the year.

F20011A

1

Where the F250Welsh Ministers propose to make two local government finance reports for a particular financial year and as respects that year F251decide as mentioned in paragraph 9A(1)(b)(ii) above, F252the Welsh Ministers shall in each of those reports—

a

specify the amount for the year arrived at under paragraph 9 above,

b

specify how much of that amount is for the receiving authorities to which the report relates, and

c

specify the basis on which the F253Welsh Ministers propose to distribute among those authorities the amount specified under paragraph (b) above.

2

Before making such a report as is mentioned in sub-paragraph (1) above, the F254Welsh Ministers shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to the F254Welsh Ministers to be appropriate.

11B

F2551

This paragraph applies where—

a

the Assembly approves by resolution a local government finance report that is one of two being made by the Welsh Ministers for a particular financial year, and

b

as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.

2

The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below.

3

As soon as is reasonably practicable F256after the report is approved by the Assembly, the Welsh Ministers shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above.

4

The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report.

5

The F257Welsh Ministers may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates.

6

The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly F259approves by resolution an amending report made by the Welsh Ministers under paragraph 13 below.

7

As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the F258Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.

11C

1

The F260Welsh Ministers may set a deadline for the receipt of information to be taken into account by F261them when making a calculation under paragraph 11B(3) or (5) above.

2

Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information.

3

A deadline under sub-paragraph (1) above shall only have effect if the F262Welsh Ministers inform each receiving authority concerned of the deadline and of the information to which it relates.

4

Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above.

5

When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the F263Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.

F75 C5512

1

Where a calculation is made under paragraph 11(3) F189or 11B(3) above the F397Welsh Ministers shall pay to each receiving authority any sum calculated as falling to be paid to it.

2

The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the F398Welsh Ministers determineF399... .

3

Where a calculation is made under paragraph 11(4) F190or 11B(5) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) F191or 11B(3) above, the F400Welsh Ministers shall pay to the authority a sum equal to the difference.

4

The sum shall be paid at such time, or in instalments of such amounts and at such times, as the F401Welsh Ministers determineF402... ; but any such time must fall after the end of the financial year concerned.

5

Where a calculation is made under paragraph 11(4) F192or 11B(5) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) F193or 11B(3) above, a sum equal to the difference shall be paid by the authority to the F403Welsh Ministers.

6

The sum shall be paid on such day after the end of the financial year concerned as the F403Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

F80Distribution: amending reports

Annotations:

The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution.

4

The F268Welsh Ministers may carry out the sub-paragraph (2) calculation again at any time before—

a

the end of the financial year immediately following the one to which the original report relates, or

b

if later, the end of the period of 3 months beginning with the day on which the Assembly F269approves by resolution the amending report.

5

The power under sub-paragraph (4) above may only be exercised once.

6

Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.

F79 C5715

1

This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) F194or 14A(2) or (4) above in relation to an amending report.

2

Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the F417Welsh Ministers shall pay to the authority a sum equal to the difference.

3

The sum shall be paid at such times, or in instalments of such amounts and at such times, as the F418Welsh Ministers determineF419...; but any such time must fall after the end of the financial year in which the amending report was made.

4

Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the F420Welsh Ministers.

5

The sum shall be paid on such day after the end of the financial year in which the amending report was made as the F420Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

6

In this paragraph “the relevant previous calculation” means—

a

in relation to a calculation made under paragraph 14(1) F195or 14A(2) above, the calculation under paragraph 11(3) F196or 11B(3) above or, where a further calculation has been made under paragraph 11(4) F197or 11B(5) above, that further calculation;

b

in relation to a calculation made under paragraph 14(2) F198or 14A(4) above, the calculation made under paragraph 14(1) F195or 14A(2) above.

F227Source of payments by Welsh Ministers

Annotations:

Amendments (Textual)

F227

Sch. 8 para. 16 inserted (1.4.2007) by Government of Wales Act 2006 (c. 32), s. 161(3), Sch. 10 para. 21 (with Sch. 11 para. 22)

16

Sums required for the making of payments by the Welsh Ministers under this Part of this Schedule are to be charged on the Welsh Consolidated Fund.

Recovery

C64 C6716

Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

SCHEDULE 9 Non-Domestic Rating: Administration

Section 62.

Collection and recovery

1

The Secretary of State may make regulations containing such provision as he sees fit in relation to the collection and F428the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.

2

1

In this paragraph—

a

references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,

b

references to the amount payable are to the amount he is liable to pay,

c

references to the payee are to the F82billing authority to which he is liable to pay or (where section 54 applies) the Secretary of State, and

d

references to the financial year are to the financial year concerned.

2

Regulations under this Schedule may include provision—

a

that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,

b

that payments on account must be made in accordance with an agreement between the ratepayer and the payee or in accordance with a prescribed scheme for payment by instalments,

c

that in prescribed circumstances payments on account must be calculated by reference to an estimate of the amount payable,

d

that an estimate must be made on prescribed assumptions (whether as to the ratepayer’s interest in property or otherwise),

e

that the payee must serve a notice or notices on the ratepayer stating the amount payable or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),

f

that no payment on account of the amount payable need be made unless a notice requires it,

F83g

that a notice must be in a prescribed form,

ga

that a notice must contain prescribed matters,

gb

that a notice must not contain other prescribed matters,

gc

that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,

gd

that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,

ge

that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,

F421gf

that the payee must publish prescribed information in the prescribed manner,

h

that the payee must supply prescribed information to the ratepayer when the payee serves a notice F422or on the request of the ratepayer. . . F84.

i

that if the ratepayer fails to pay an instalment in accordance with the regulations the unpaid balance of the amount payable or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and

j

that any amount paid by the ratepayer in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

F852A

Regulations under this Schedule may include provision that where—

a

an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and

b

the circumstances are such as may be prescribed,

an additional amount by way of interest shall be paid or credited.

3

Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.

3

1

This paragraph applies to any sum which has become payable to a F86billing authority under any provision included under paragraph 2 above and has not been paid.

2

Regulations under this Schedule may include, as regards the recovery of such a sum, provision—

a

allowing a liability order to be made;

F429b

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

c

allowing commitment to prison;

d

allowing a bankruptcy petition to be presented;

e

a

provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;

b

provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;

c

provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.

Information

5

1

A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament F91requesting him to supply to the officer information—

a

which is specified in the notice, and

b

which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.

F921A

A notice under this paragraph must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.

2

A person on whom a notice is served under this paragraph shall supply the information F93requestedF175... in such form and manner as is F94specified in the notice F175....

F1743

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

4

If a notice has been served on a person under this paragraph, and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.

C775B

A valuation officer may mitigate or remit any penalty imposed under paragraph 5A above.

C775C

1

A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.

2

An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.

3

An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.

4

An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.

5

On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.

6

5H

Where a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.

6

1

If in the course of the exercise of its functions any information comes to the notice of a F95billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.

F961A

The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a F95billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.

2

. . . F97

F986A

1

Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—

a

the Secretary of State;

b

any appropriate precepting authority; or

c

any appropriate levying body,

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

a

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

b

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

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

F1029

1

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

2

A person may—

a

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

b

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

3

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

4

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

a

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

b

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

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

F104 SCHEDULE 10F272Competition test: functions and agreements relating to buses

Annotations:

Amendments (Textual)

F104

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

F272

Sch. 10 heading substituted (9.2.2009 for E., 1.4.2009 for W.) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 2 para. 16; S.I. 2009/107, art. 2(2), Sch. 2 Pt. 1; S.I. 2009/579, art. 2(d)

1

The M13Social Security Act 1986 shall be amended as mentioned in the following provisions of this Schedule.

2F272

1

Section 20 (income-related benefits) shall be amended as follows.

2

In subsection (1) the word “and” shall be omitted and at the end of the subsection there shall be inserted

and
d
community charge benefits.

3

After subsection (8) there shall be inserted—

8A
A person is entitled to a community charge benefit in respect of a particular day falling after 31 March 1990 if each of the three conditions set out in subsections (8B) to (8E) below is fulfilled.
8B
In relation to England and Wales, the first condition is that—
a
for the day the person concerned is shown, in a charging authority’s community charges register, as subject to a personal community charge of the authority and is not there shown as undertaking a full-time course of education on the day, or
b
the day consists of or falls within a contribution period in respect of which the person concerned is liable to pay an amount under section 9 of the 1988 Act (collective community charge contributions).
8C
In relation to Scotland, the first condition is that—
a
in respect of the day the person concerned is shown, in a community charges register, as being liable to pay the personal community charge and is not there shown as undertaking a full-time course of education or nursing education on the day, or
b
the day consists of or falls within a contribution period in respect of which the person concerned is liable to pay a collective community charge contribution under section 11(11) of the 1987 Act.
8D
The second condition is that there is an appropriate maximum community charge benefit in the case of the person concerned.
8E
The third condition is that—
a
the day falls within a week in respect of which the person concerned has no income,
b
the day falls within a week in respect of which his income does not exceed the applicable amount, or
c
neither paragraph (a) nor paragraph (b) above is fulfilled in his case but amount A exceeds amount B.
8F
As regards a person—
a
amount A is the appropriate maximum community charge benefit in his case, and
b
amount B is a prescribed percentage of the difference between his income in respect of the week in which the day falls and the applicable amount.
8G
In respect of the same day, a person shall be entitled to a separate community charge benefit in respect of each charge or contribution period concerned (if more than one).
8H
But regulations may provide that if—
a
a person would (apart from the regulations) be entitled, in respect of the same day, to separate community charge benefits, and
b
the circumstances are such as are prescribed,
he shall not be entitled to such one of the benefits as may be identified in accordance with prescribed rules.

4

After subsection (9) there shall be inserted—

9A
Subsection (9) above does not prevent different members of the same family becoming entitled to different community charge benefits by virtue of their fulfilling the conditions in respect of different charges or of different contribution periods.

5

In subsection (11)—

a

before the definition of child there shall be inserted—

“chargeable financial year” has the same meaning as in the 1988 Act;
“charging authority” has the same meaning as in the 1988 Act;

b

after the definition of child there shall be inserted—

“contribution period”, in relation to England and Wales, has the same meaning as in section 9 of the 1988 Act;
“contribution period”, in relation to Scotland, means a continuous period of residence in any premises (which falls in a chargeable financial year) in respect of each day of which a person is liable to pay a collective community charge contribution under section 11(11) of the 1987 Act;

c

after the definition of family there shall be inserted—

“levying authority” has the same meaning as in the 1987 Act;

d

after the definition of married couple there shall be inserted—

“the 1987 act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;
“the 1988 Act” means the Local Government Finance Act 1988;

e

after the definition of unmarried couple there shall be inserted—

“week”, in relation to community charge benefits, means a period of seven days beginning with a Monday.

3F272

1

Section 21 (amount of entitlement) shall be amended as follows.

2

After subsection (5) there shall be inserted—

5A
Where a person is entitled to a community charge benefit in respect of a day, and section 20(8E)(a) or (b) above applies, the amount to which he is entitled shall be the amount which is the appropriate maximum community charge benefit in his case.
5B
Where a person is entitled to a community charge benefit in respect of a day, and section 20(8E)(c) above applies, the amount to which he is entitled shall be found by deducting amount B from amount A, where “amount A” and “amount B” have the meanings given by section 20(8F) above.

3

In subsection (6) after paragraph (b) there shall be inserted—

c
the appropriate maximum community charge benefit,

4F272

1

Section 22 (calculation) shall be amended as follows.

2

In subsection (3) for “and housing benefit” there shall be substituted “ , housing benefit and any community charge benefit ”.

3

After subsection (8) there shall be inserted—

8A
A person’s income in respect of a week shall be calculated in accordance with prescribed rules; and the rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).

5F272

The following shall be inserted after section 22—

22A Couples.
1
As regards any case where a person is a member of a married or unmarried couple throughout a particular day, regulations may make such provision as the Secretary of State sees fit as to—
a
the entitlement of the person to a community charge benefit in respect of the day, and
b
the amount to which he is entitled.
2
Nothing in subsections (3) to (8) below shall prejudice the generality of subsection (1) above.
3
The regulations may provide that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.
4
The regulations may provide that, for the purpose of calculating in the case of the person concerned the matters mentioned in subsection (5) below, prescribed amounts relating to the person and his partner are to be aggregated and the aggregate is to be apportioned.
5
The matters are income, capital, the applicable amount, and the appropriate maximum community charge benefit.
6
The regulations may—
a
amend section 31B(6) below so as to allow for disregarding the whole or part of any pension payable to the partner of the person concerned in determining the latter’s income;
b
amend section 31B(7) below accordingly.
7
The regulations may contain different provision as to the following different cases—
a
cases where the first condition is fulfilled on the day concerned by the person concerned but not by his partner;
b
cases where the first condition is fulfilled on the day concerned by the person concerned and by his partner.
8
The regulations may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient.
9
In this section—
a
references to a person’s partner are to the other member of the couple concerned, and
b
references to the first condition are to the condition mentioned in section 20(8B) or (8C) above (as the case may be).
22B Polygamous marriages.
1
This section applies to any case where throughout a particular day a person (the person in question) is a husband or wife by virtue of a marriage entered into under a law which permits polygamy; and this section applies whether or not either party to the marriage has for the time being any spouse additional to the other party.
2
For the purposes of section 22A above neither party to the marriage shall be taken to be a member of a couple on the day.
3
Regulations under this section may make such provision as the Secretary of State sees fit as to—
a
the entitlement of the person in question to a community charge benefit in respect of the day, and
b
the amount to which he is entitled.
4
Without prejudice to the generality of subsection (3) above the regulations may include provision equivalent to that included under section 22A above subject to any modifications the Secretary of State sees fit.

6F272

The following shall be inserted after section 31—

Community charge benefits
31A Nature of benefits.
1
In relation to England and Wales, regulations shall provide that where a person is entitled to a community charge benefit in respect of a charging authority’s personal community charge the benefit shall take such of the following forms as is prescribed in the case of the person—
a
a payment or payments by the authority to the person;
b
a reduction in the amount the person is liable to pay to the authority in respect of the charge as it has effect for the relevant chargeable financial year;
c
both such payment or payments and such reduction.
2
In relation to Scotland, regulations shall provide that where a person is entitled to a community charge benefit in respect of a personal community charge determined by a regional, islands or district council the benefit shall take such of the following forms as is prescribed in the case of the person—
a
a payment or payments to the person by the levying authority to which the charge is payable;
b
a reduction in the amount the person is liable to pay in respect of the charge as it has effect for the relevant chargeable financial year;
c
both such payment or payments and such reduction.
3
Regulations shall provide that where a person is entitled to a community charge benefit in respect of a contribution period the benefit shall take such of the following forms as is prescribed in the case of the person—
a
a payment or payments by the relevant authority to the person;
b
the reductions mentioned in subsection (4) below;
c
both such payment or payments and such reductions.
4
The reductions are—
a
a reduction in the amount the person is liable to pay to the charge payer in respect of the contribution period, and
b
a consequential reduction in the amount the charge payer is liable to pay in respect of the charge concerned as it has effect for the relevant chargeable financial year.
5
For the purposes of subsections (1) and (2) above the relevant chargeable financial year is the chargeable financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.
6
For the purposes of subsection (3) above the relevant authority is—
a
in relation to England and Wales, the authority to which an amount is payable in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the levying authority to which the collective community charge is payable.
7
For the purposes of subsection (4) above the charge payer is—
a
in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.
8
For the purposes of subsection (4) above the relevant chargeable financial year is the chargeable financial year in which the contribution period falls.
9
Regulations under subsection (1), (2) or (3) above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and such provisions may include provisions amending or adapting provisions of the 1987 Act or the 1988 Act.
31B Arrangements for benefits.
1
Any community charge benefit provided for by virtue of a scheme under section 20(1) above (in this Act referred to as a community charge benefit scheme) is to be administered by the appropriate authority.
2
For the purposes of this section in its application to England and Wales, the appropriate authority in relation to a particular benefit is the charging authority as regards whose personal or collective community charge a person is entitled to the benefit.
3
For the purposes of this section in its application to Scotland, the appropriate authority in relation to a particular benefit is the levying authority—
a
to which the personal community charge is payable by a person entitled to the benefit; or
b
in whose area is situated the premises in respect of residence in which for a contribution period a collective community charge contribution is payable.
4
Charging authorities may agree that one shall carry out responsibilities relating to community charge benefits on another’s behalf.
5
Levying authorities may agree that one shall carry out responsibilities relating to community charge benefits on another’s behalf.
6
A charging authority or levying authority may modify any part of the community charge benefit scheme administered by the authority—
a
so as to provide for disregarding, in determining a person’s income, the whole or part of any war disablement pension or war widow’s pension payable to that person;
b
to such extent in other respects as may be prescribed,
and any such modifications may be adopted by resolution of an authority.
7
Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the benefits which will be allowed by the authority for any year will not exceed the permitted total of benefits for that year.
8
An authority which has adopted modifications may by resolution revoke or vary them.
9
If the community charge benefit scheme includes power for an authority to exercise a discretion in allowing community charge benefits, the authority shall not exercise that discretion so that the total of the benefits allowed by it for any year exceeds the permitted total of benefits for that year.
10
In relation to any authority the permitted total of benefits for any year shall be such amount as is calculated in accordance with rules contained in an order made by the Secretary of State.
31C Adjudication.
1
Regulations shall provide that, where a person has claimed a community charge benefit as regards—
a
a personal or collective community charge of a charging authority, or
b
a personal or collective community charge payable to a levying authority,
the authority shall notify the person of its determination of the claim.
2
Any such notification shall be given in such form as may be prescribed.
3
Regulations shall make provision for reviews of determinations relating to community charge benefits.
31D Excess benefits.
1
Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed exceeds the amount to which he is entitled in respect of the benefit.
2
As regards any case where the benefit is in respect of a personal community charge the regulations may provide that—
a
a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes);
b
any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (3) below as is prescribed as regards the case concerned, or by such combination of two or all three of the methods as is prescribed as regards the case concerned.
3
The methods are—
a
payment by the person concerned;
b
addition to any amount payable in respect of the charge concerned;
c
deduction from any other income-related benefit which he may be allowed by the authority concerned.
4
As regards any case where the benefit is in respect of a contribution period the regulations may provide that—
a
a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes);
b
any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (5) below as is prescribed as regards the case concerned, or by such combination of the methods as is prescribed as regards the case concerned;
c
there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned.
5
The methods are—
a
payment by the person concerned;
b
deduction from any other income-related benefit which he may be allowed by the authority concerned.
6
In a case where the regulations provide that a sum or part of a sum is to be paid, and the sum or part is not paid on or before such day as may be prescribed, the regulations may provide that the sum or part shall be recoverable in a court of competent jurisdiction.
7
For the purposes of subsection (4) above the charge payer is—
a
in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.
8
The regulations may provide that they are not to apply as regards any case falling within a prescribed category.
31E Shortfall in benefits.
1
Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed is less than the amount to which he is entitled in respect of the benefit.
2
In particular, as regards any prescribed case where the benefit is in respect of a contribution period the regulations may provide that—
a
a sum equal to the difference shall be due from the authority to the person concerned;
b
any liability under any provision included under paragraph (a) above shall be met by payment and not by such reductions as are mentioned in section 31A(4) above (whatever the form the benefit actually allowed takes);
c
there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned.
3
For the purposes of subsection (2) above the charge payer is—
a
in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
b
in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act.
31F Community charge benefit finance.
1
For each year the Secretary of State shall pay a subsidy (to be known as community charge benefit subsidy) to each charging authority and to each levying authority.
2
The amount of community charge benefit subsidy to be paid to a charging authority or a levying authority for a year shall be calculated in such manner as may be specified by an order made by the Secretary of State.
3
Any such order shall require the calculation to be made by reference to an amount found by—
a
taking the total amount allowed by the authority for the year by way of community charge benefits, and
b
adjusting that total by making such additions or subtractions (or both) as are specified in the order.
4
The Secretary of State may deduct, from the amount which would (apart from this subsection) be payable to a charging or levying authority by way of community charge benefit subsidy for a year, such amount as he considers it unreasonable to pay by way of such subsidy.
5
The Secretary of State may pay to an authority, as part of the amount of community charge benefit subsidy payable to the authority for a year, an additional sum in respect of the costs of administering community charge benefits; and any such additional sum shall be calculated in a manner specified by an order made by the Secretary of State.
6
Subsidy under this section shall be payable by the Secretary of State at such time and in such manner as the Treasury may direct, but subject—
a
to the making of a claim for it in such form and containing such particulars as the Secretary of State may from time to time determine; and
b
to such conditions as to records, certificates, audit or otherwise as the Secretary of State may, with the approval of the Treasury, impose.
7
The amount of any subsidy payable to an authority shall be calculated to the nearest pound, by disregarding an odd amount of 50 pence or less and by treating an odd amount exceeding 50 pence as a whole pound.
31G Information.
1
The Secretary of State may supply to charging authorities and levying authorities such information of a prescribed description obtained by reason of the exercise of any of his functions under the benefit Acts as they may require in connection with any of their functions relating to community charge benefits.
2
Charging authorities and levying authorities shall supply to the Secretary of State such information of a prescribed description obtained by reason of the exercise of their functions relating to community charge benefits as he may require in connection with any of his functions under the benefit Acts.
3
It shall also be the duty of each charging authority and of each levying authority to supply the Secretary of State, in the prescribed manner and within the prescribed time—
a
with such information as he may require concerning its performance of any of its functions relating to community charge benefits;
b
with such information as he may require to enable him to prepare estimates of likely future amounts of community charge benefit subsidy; and
c
with such information as he may require to enable him to decide questions relating to the development of policy as regards community charge benefits.
4
Each charging authority shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to a community charge benefit as regards a personal or collective community charge of the authority becomes aware that he may be entitled to it.
5
Each levying authority shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to a community charge benefit in respect of a personal community charge payable to the authority becomes aware that he may be entitled to it.
6
Each charging authority and each levying authority shall make copies of the community charge benefit scheme, with any modifications adopted by it under section 31B above, available for public inspection at its principal office at all reasonable hours without payment.

7F272

In section 51 (regulations about claims for and payments of benefit) in subsection (1) paragraphs (j) and (u) shall be omitted.

8F272

The following shall be inserted after section 51—

51A Community charge benefits: administration.
1
Regulations may provide as follows as regards any community charge benefit—
a
for requiring a claim for a benefit to be made by such person, in such manner and within such time as may be prescribed;
b
for treating a claim made in such circumstances as may be prescribed as having been made at such date earlier or later than that at which it is made as may be prescribed;
c
for permitting a claim to be made, or treated as if made, for a period wholly or partly after the date on which it is made;
d
for permitting an award on a claim to be made for such a period subject to the condition that the claimant satisfies the requirements for entitlement when benefit becomes payable, or any right to a reduction or a consequential reduction becomes available, under the award;
e
for a review of any award if those requirements are found not to have been satisfied;
f
for the disallowance on any ground of a person’s claim for a benefit to be treated as a disallowance of any further claim by that person for that benefit until the grounds of the original disallowance have ceased to exist;
g
for enabling one person to act for another in relation to a claim for a benefit and for enabling such a claim to be made and proceeded with in the name of a person who has died;
h
for requiring any information or evidence needed for the determination of a claim or of any question arising in connection with a claim to be furnished by such person as may be prescribed in accordance with the regulations;
i
for the time when and manner in which any benefit (or part) which takes the form of a payment is to be paid, and for the information and evidence to be furnished in connection with the payment;
j
for the time when the right to make a reduction or consequential reduction may be exercised;
k
for notice to be given of any change of circumstances affecting the continuance of entitlement to a benefit;
l
for calculating the amount of a benefit according to a prescribed scale or otherwise adjusting it so as to avoid fractional amounts or facilitate computation;
m
for suspending (in whole or in part) any payment or right to make a reduction or consequential reduction, where it appears to the authority which allowed a benefit that a question arises whether the conditions for entitlement to the benefit are or were fulfilled or whether the award ought to be revised or whether an appeal ought to be brought against the award;
n
for withholding in prescribed circumstances any payment or right to make a reduction or consequential reduction, and for subsequently making in prescribed circumstances any withheld payment or restoring in prescribed circumstances any right to make a reduction or consequential reduction;
o
in the case of any benefit (or part) which takes the form of a payment, for payment or distribution to or among persons claiming to be entitled on the death of any person, and for dispensing with strict proof of their title;
p
for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where no claim has been made and it is impracticable for one to be made immediately;
q
for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where a claim has been made but it is impracticable for the claim or an appeal, reference, review or application relating to it to be determined immediately;
r
for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where an award has been made but it is impracticable to institute the benefit immediately;
s
generally as to administration.
2
Regulations under this section may include provision that prescribed provisions shall apply instead of prescribed provisions of the 1987 Act or the 1988 Act, or that prescribed provisions of the 1987 Act or the 1988 Act shall not apply or shall apply subject to prescribed amendments or adaptations.
3
References in subsection (2) above to the 1987 Act or the 1988 Act include references to regulations made under the Act concerned.
51B Administration of benefits: general.
1
Regulations may provide for a claim for one relevant benefit to be treated, either in the alternative or in addition, as a claim for any other relevant benefit that may be prescribed.
2
Regulations may provide for treating a payment made or right conferred by virtue of regulations under section 51(1)(t) above, or of regulations under section 51A(1)(p) to (r) above, as made or conferred on account of any relevant benefit that is subsequently awarded or paid.
3
For the purposes of subsections (1) and (2) above relevant benefits are—
a
any benefit to which section 51 above applies, and
b
any community charge benefit.

9

1

Section 56 (legal proceedings) shall be amended as follows.

F1032

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

F1033

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

F1034

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

5

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

10F272

In section 61 (consultations on subordinate legislation) after paragraph (b) of subsection (7) there shall be inserted—

c
regulations relating to community charge benefits (other than regulations of which the effect is to increase any amount specified in regulations previously made);
d
an order under section 31B(10) or 31F above,

11F272

1

Section 83 (orders and regulations) shall be amended as follows.

2

In subsection (2) after “housing benefit” there shall be inserted “ or community charge benefits ”.

3

In subsection (3) after paragraph (c) there shall be inserted—

cc
regulations under Part II of this Act which relate to community charge benefits and are made before 1 April 1990;
ccc
orders under section 31F(2) or (5) above which are made before 1 April 1990;

4

In subsection (5) after “30” there shall be inserted “ , 31F ”.

12F272

In section 85 (financial provision) in subsection (1)(a) after sub-paragraph (v) there shall be inserted—

vi
community charge benefit subsidy;

SCHEDULE 11 Tribunals

Section 136.

F277Part 1The Valuation Tribunal for England

Annotations:

Amendments (Textual)

F277

Sch. 11 Pt. 1 inserted (1.4.2008 with the exception of Sch. 11 paras. A2, A3, A18, 12.12.2008 for the purpose of the insertion of Sch. 11 para. A3, 1.10.2009 in so far as not already in force) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 2; S.I. 2008/917, art. 2(1)(w)(2); S.I. 2008/3110, arts. 2(j), 6(c)(i)

Establishment

A1

There shall be a Valuation Tribunal for England.

Jurisdiction

A2

1

The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.

2

The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—

This Act

Regulations under section 55.
Paragraph 4 of Schedule 4A.
Paragraph 5C of Schedule 9.

Land Drainage Act 1991 (c. 59)

Section 45.

Local Government Finance Act 1992 (c. 14)

Section 16.
Regulations under section 24.
Paragraph 3 of Schedule 3.

3

The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.

4

The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.

A3

1

This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.

2

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

3

The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.

Membership

A4

The Tribunal is to consist of the following members—

a

the President of the Valuation Tribunal for England;

b

one or more Vice-Presidents of the Valuation Tribunal for England;

c

the members of a panel of persons to act as chairmen of the Tribunal;

d

other persons appointed as members of the Tribunal.

A5

A Vice-President has the functions assigned to him by the President.

what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and

b

what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.

A14

The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.

Organisation & delegation

A15

The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).

A16

1

The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.

2

But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.

3

A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).

4

Any delegation under sub-paragraph (1) or (3) must be made in writing.

Dealing with appeals

A17

1

The President must make tribunal business arrangements.

2

Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.

3

Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.

4

The senior members of the Tribunal are—

a

the President;

b

the Vice-Presidents;

c

the members of the panel of chairmen.

5

Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.

A18

1

This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.

2

The other members dealing with the appeal may continue to deal with the appeal.

3

Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.

F309Power for member of First-tier Tribunal to act as member of the Tribunal

Annotations:

Amendments (Textual)

F309

Sch. 11 para. A18A and cross-heading inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 2

A18A

e

the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.

3

Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.

4

Part 3 makes further provision about the kind of regulations that may be made under this paragraph.

Interpretation

A20

In this Part—

a

“Tribunal” means the Valuation Tribunal for England;

b

“President” means President of the Valuation Tribunal for England;

c

“Vice-President” means Vice-President of the Valuation Tribunal for England;

d

“panel of chairmen” means the panel of persons to act as chairmen of the Tribunal;

e

“Tribunal's staff” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.

F278Part 2 Valuation Tribunals: Wales

Annotations:

Amendments (Textual)

F278

Sch. 11 Pt. 2: Sch. 11 paras. 1-7A renumbered as Sch. 11 Pt. 2 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)

Establishment

1

The Secretary of State shall make regulations providing for the establishmentF288, in relation to Wales, of one or more tribunals (to be known as F105valuation tribunals).

2

The regulations may include such provision as he sees fit

F290a

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

b

F289... in relation to membership, staff, accommodation, equipment, procedure and other matters relating to tribunals.

F2811A

In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.

Jurisdiction

2

The tribunals shall exercise the jurisdiction conferred on them by—

a

section 23 above;

b

regulations under section 55 above.

F106c

paragraph 4 of Schedule 4A above.

F172ca

paragraph 5C of Schedule 9 above;

F107d

section 16 of the 1992 Act;

e

regulations under section 24 of that Act;

f

paragraph 3 of Schedule 3 to that Act.

F2913

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

Arbitration

4

1

This paragraph applies as regards any matter which falls within the jurisdiction conferred on tribunals by or under this Act.

2

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

3

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

Membership

5

1

Regulations under paragraph 1 above may include provision—

a

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

b

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

c

that one of the members is to be president of the tribunal;

d

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

e

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

f

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

g

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

h

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

i

that prescribed factors are not to disqualify members from acting;

j

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

k

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

l

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

m

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

n

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

o

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

p

that a member is to be entitled to such F292remuneration and travelling, subsistence and other allowances F108as the Secretary of State may, with the approval of the Treasury, from time to time determine.

2

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

Staff

6

2

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

F282Dealing with appeals

Annotations:

Amendments (Textual)

F282

Sch. 11 Pt. 2 para. 7A cross-heading substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 10(1); S.I. 2008/3110, art. 6(c)(ii)

F3027A

1

Regulations under paragraph 1 above may include—

a

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

b

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

c

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

d

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

e

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

f

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

F279Part 3 Procedure, orders etc

Annotations:

Amendments (Textual)

F279

Sch. 11 Pt. 3: Sch. 11 paras. 8-12A renumbered as Sch. 11 Pt. 3 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)

F285Procedure

Annotations:

Amendments (Textual)

F285

Sch. 11 Pt. 2 para. 8(1) and cross-heading inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 11; S.I. 2008/3110, art. 6(c)(ii)

8

1

Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.

2

The regulations may include provision—

a

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

b

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

c

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

d

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

3

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

a

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

b

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

c

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

d

requiring persons to attend to give evidence and produce documents;

e

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

ea

as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered F306documents, of information supplied under—

i

Schedule 9 above;

ii

regulations under Schedule 2 above;

iii

section 82 of the 1967 Act; or

F423iv

paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;

F424... of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996 F425 or of information supplied under section 131 of the Welfare Reform Act 2012 for purposes relating to council tax;;

f

as to the adjournment of the hearing.

4

The regulations may include provision—

a

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

b

requiring reasons for a decision to be given;

c

authorising a decision to be given orally or in writing;

d

authorising a decision to be reserved;

e

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

F305f

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

fa

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

fb

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

fc

that an order may require a penalty to be quashed;

fd

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

fe

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

g

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

h

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

5

The regulations may include provision—

a

requiring decisions and orders to be recorded;

b

as to the proof of decisions and orders;

c

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

d

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

6

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

7

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

F112 Orders

Annotations:

Amendments (Textual)

F112

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

C59 C609

1

This paragraph applies where a tribunal orders—

F113a

the community charges registration officer for a charging authority to alter the authority’s community charges register,

b

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

c

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

d

the listing officer for a billing authority to alter the authority’s valuation list.

2

If the order is recorded in accordance with any provision included in regulations under F295paragraph A19 or paragraph 1 above, the officer or authority ordered shall—

a

alter the register or list concerned accordingly, and

b

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

C61 C6210

1

This paragraph applies where a tribunal orders—

a

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

b

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

c

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

d

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

e

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

f

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

2

If the order is recorded in accordance with any provision included in regulations under F296paragraph A19 or paragraph 1 above, the authority or officer ordered shall—

a

revoke the designation, alter the estimate or quash the penalty accordingly, and

b

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

C65 C66 F11410A

3

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

F283Meaning of tribunal

Annotations:

Amendments (Textual)

F283

Sch. 11 Pt. 2 para. 12A and cross-heading inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 17; S.I. 2008/3110, art. 6(c)(ii)

12A

In this Part references to a tribunal are—

a

in relation to England, references to the Valuation Tribunal for England;

b

in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.

F280Part 4 Miscellaneous

Annotations:

Amendments (Textual)

F280

Sch. 11 Pt. 4: Sch. 11 paras. 13-18 renumbered as Sch. 11 Pt. 4 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)

F284Finance: Wales

Annotations:

Amendments (Textual)

F284

Sch. 11 Pt. 2 para. 13 cross-heading substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 18(1); S.I. 2008/3110, art. 6(c)(ii)

13

The Secretary of State shall make such payments as are necessary to meet any expenditure incurred in or in connection with the performance by F299the tribunals established in relation to Wales by regulations under paragraph 1 of their functions (whether as regards remuneration, allowances, accommodation, equipment or otherwise).

General

14

Regulations under paragraph 3 above may include—

F118a

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

b

provision as to orders, which may include provision requiring the carrying out of an order made by a F119valuation tribunal in exercising jurisdiction conferred by the regulations;

c

provision that an appeal shall lie to the F275Upper Tribunal in respect of a decision or order which is given or made by a F119valuation tribunal in exercising jurisdiction conferred by the regulations;

d

provision as to the persons who may appeal to the F275Upper TribunalF276... as to the powers of the F275Upper Tribunal on an appeal to it;

e

provision requiring the carrying out of an order made by the F275Upper Tribunal on an appeal to it.

15

Regulations under F301paragraph A3 or paragraph 4 above may include—

a

provision applying enactments relating to arbitration;

b

provision that an award in an arbitration may include any order a F120valuation tribunal could have made in the matter concerned;

c

provision requiring the carrying out of an order so included.

16

1

Without prejudice to section 143(1) above, regulations under this Schedule may make different provision for cases where F121valuation tribunals exercise jurisdiction conferred on them by or under different provisions of this Act F122or the 1992 Act.

2

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

17

1

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

2

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

Interpretation

F12318

In this Schedule—

“the 1967 Act” means the M14General Rate Act 1967; and
“the 1992 Act” means the Local Government Finance Act 1992.

SCHEDULE 12 Amendments

Section 137.

Part I England and Wales

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

1

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

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

2

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

Justices of the Peace Act 1979 (c. 55)

F1242

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

Local Government Finance Act 1982 (c. 32)

F1253

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

Part II Scotland

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

4

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

8A
The Secretary of State may by regulations made under this subsection prescribe—
a
the manner in which and the principles, rules and considerations by reference to which the net annual value of lands and heritages is to be arrived at under subsection (8) above;
b
that the principles, rules and considerations referred to in paragraph (a) above or any of them shall be such as are determined in accordance with the regulations.
8B
Regulations made under subsection (8A) above—
a
may be made so as to apply differently to different areas or in relation to different cases or classes of case;
b
may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State to be necessary or expedient; and
c
shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

F1265

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

F1276

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

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

7

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

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

F1288

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

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

F1299

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

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

F13010

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

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

11

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

1
In the case of such lands and heritages as may be prescribed or of any class or description of such lands and heritages as may be prescribed, the Secretary of State may by order provide that their rateable values or the aggregate amount of their rateable values shall be—
a
such as is prescribed; or
b
such as is determined in accordance with prescribed rules.

12

1

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

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

2

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

F13113

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

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

14

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

aa
its dispatch with, or inclusion in—
i
a demand note for payment of rates issued under section 237(1) of the Local Government (Scotland) Act 1947; or
ii
a demand notice for payment of a community charge issued under paragraph 2 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

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

F13215

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

16

. . . F133

F13417

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

F43418

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

F43419

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

F43420

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

F43421

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

F43422

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

F13523

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

F43424

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

F43425

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

F43426

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

F13627

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

F43428

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

F43429

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

F43430

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

F43431

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

F43432

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

F43433

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

F43434

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

F43435

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

F43436

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

37

. . . F137

F43338

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

Part III England and Wales and Scotland

Commonwealth Secretariat Act 1966 (c. 10)

39

1

In paragraph 3 of the Schedule to the Commonwealth Secretariat Act 1966 for “the general rate” there shall be substituted “ any non-domestic rate ”.

2

In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.

3

In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.

International Organisations Act 1968 (c. 48)

40

In section 2(2) of the International Organisations Act 1968 after paragraph (a) there shall be inserted—

aa
the like exemption or relief from being subject to a community charge, or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge, as in accordance with that Article is accorded to a diplomatic agent, and

Tribunals and Inquiries Act 1971 (c. 62)

F13841

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

Road Traffic Regulation Act 1984 (c. 27)

42

1

In section 55(2) and (4) of the Road Traffic Regulation Act 1984 (financial provisions relating to designation orders) for “general rate fund” there shall be substituted “ general fund ”.

2

In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.

3

In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.

F139SCHEDULE 12A

Annotations:

Amendments (Textual)

F139

Sch. 12A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 74) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

Population of area

1

For the purposes of this paragraph and paragraphs 2 to 4 below each of the following is a relevant authority—

a

an English charging authority;

b

a Welsh district council;

c

a Welsh county council.

2

For the purposes of paragraphs 2 to 4 below each of the following is a notifiable authority—

a

a charging authority,

b

a county council,

c

a metropolitan county police authority,

d

the Northumbria Police Authority,

e

a metropolitan county fire and civil defence authority,

f

the London Fire and Civil Defence Authority, and

g

the Receiver for the Metropolitan Police District.

2

1

The Secretary of State shall make a report containing rules for calculating the relevant population of the area of each relevant authority.

2

Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents.

3

The report shall be laid before the House of Commons.

4

As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority.

5

After making the report the Secretary of State may make a further report or reports, and any such report—

a

may replace any previous report under this paragraph, or

b

a

inform each relevant authority of what he calculates as the relevant population of its area for the year;

b

where the relevant authority is an English charging authority, inform each appropriate precepting authority of what he calculates as the relevant population of the area of the charging authority for the year.

5

For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.

5

1

The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of the area of each Welsh charging authority.

2

A Welsh charging authority shall calculate the relevant population of its area for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.

3

The calculation shall be made as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (1) above.

4

As soon as is reasonably practicable after making a calculation under sub-paragraph (2) above a Welsh charging authority shall inform each appropriate precepting authority of what the charging authority calculates as the relevant population of the area of the charging authority for the year.

5

For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.

Population of part of area

6

1

This paragraph applies where the relevant population of part of a charging authority’s area needs to be found for the purposes of section 69 above.

2

The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of any such part.

3

The charging authority shall calculate the relevant population of the part for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.

4

The calculation shall be made—

a

where the authority is English, as soon as is reasonably practicable after a revenue support grant report for the year has been approved by resolution of the House of Commons;

b

where the authority is Welsh, as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (2) above.

SCHEDULE 13 Repeals

Section 149.

C63Part I Abolition of Rates and Precepts

Annotations:

Modifications etc. (not altering text)

C63

Sch. 13 Pt. I excluded by S.I. 1989/440, art. 6(2) and by S.I. 1990/777, regs. 3, 4

1907 c. cxl.	City of London (Union of Parishes) Act 1907.	In section 11(1) the words from “and from” to “poor rate”.
		Section 15.
		In section 16(1) the words “together with and as part of the general rate”.
		Sections 17 to 19 and 21.
1963 c. 33.	London Government Act 1963.	Section 66.
		Section 68(1).
1967 c. 9.	General Rate Act 1967.	The whole Act.
1969 c. 19.	Decimal Currency Act 1969.	In Schedule 2, paragraph 28.
1970 c. 19.	General Rate Act 1970.	The whole Act.
1971 c. 23.	Courts Act 1971.	In Schedule 9, the entry relating to the General Rate Act 1967.
1971 c. 39.	Rating Act 1971.	Part I.
1971 c. 78.	Town and Country Planning Act 1971.	In Schedule 23, in Part II, the entries relating to the General Rate Act 1967.
1976 c. 45.	Rating (Charity Shops) Act 1976.	Section 1(1).
1979 c. 46.	Ancient Monuments and Archaeological Areas Act 1979.	In Schedule 4, paragraph 10.
1980 c. 43.	Magistrates’ Courts Act 1980.	In Schedule 7, paragraphs 57 to 60.
1983 c. 2.	Representation of the People Act 1983.	Section 98.
		In Schedule 1, rule 22(3) of the parliamentary election rules.
1985 c. 9.	Companies Consolidation (Consequential Provisions) Act 1985.	In Schedule 2, the entry relating to the General Rate Act 1967.
1985 c. 51.	Local Government Act 1985.	Section 83(1).
1986 c. 10.	Local Government Act 1986.	Section 1.
		In section 12(2) the words “Part I comes into force on the day this Act is passed;”.
1986 c. 44.	Gas Act 1986.	In Schedule 7, paragraph 8.

These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.

Part II Supplementary Grants for Transport Purposes

1974 c. 7.	Local Government Act 1974.	Section 6(1) to (7).
1985 c. 51.	Local Government Act 1985.	Section 8(3).

These repeals shall have effect for financial years beginning in or after 1990.

Part III London Regional Transport

1984 c. 32.

London Regional Transport Act 1984.

Sections 13 and 14.

These repeals shall have effect in accordance with section 127 above and any regulations made under it.

Part IV Scotland

1947 c. 42.	Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947.	In section 5, in subsection (3), the words “from the valuation roll or otherwise known”, and the words from “Service of a notice” to the end of the subsection.
1975 c. 30.	Local Government (Scotland) Act 1975.	Schedule 1.
1978 c. 4.	Local Government (Scotland) Act 1978.	Section 2.
1980 c. 45.	Water (Scotland) Act 1980.	In Schedule 10, the entry relating to Schedule 1 to the Local Government (Scotland) Act 1975.
1981 c. 23.	Local Government (Miscel-laneous Provisions) (Scotland) Act 1981.	Section 10.
1981 c. 38.	British Telecommunications Act 1981.	Section 36.
1982 c. 23.	Oil and Gas (Enterprise) Act 1982.	In Schedule 3, paragraph 23.
1984 c. 31.	Rating and Valuation (Amendment) (Scotland) Act 1984.	In Schedule 2, paragraph 18.
1986 c. 44.	Gas Act 1986.	In Schedule 7, paragraph 21.
1987 c. 47.	Abolition of Domestic Rates Etc. (Scotland) Act 1987.	In section 2, in subsection (3), paragraph (b), and, in subsection (5), the words “or part of a class” and the words “(3)(b) or”.
		In section 4(1), the words “or of section 7(3) of the 1966 Act (which relates to the reduction of rates on premises occupied partly as a dwelling house by reference to the domestic element)”.
		In section 11(11), in paragraph (c) the words “under this Act”.
		In section 17(5), the words “in respect of any premises in his registration area”.
		In section 20, in subsection (3), the words “and at such other places as may be prescribed” and the words from “and in relation” to the end and, in subsection (7), the words “(other than a copy made available for sale under subsection (4) above)”.
		Section 24.
		Section 30(2).
		In Schedule 2, paragraph 4(2) and, in paragraph 7, in sub-paragraph (2), the words “Subject to sub-paragraph (4) below”, and sub-paragraph (4).

SCHEDULES

F2SCHEDULE 1

Persons in detention

1

1

a

b

c

d

2

a

b

3

4

5

6

7

a

b

Visiting forces

2

1

2

3

International headquarters and defence organisations

3

1

2

3

4

The severely mentally impaired

4

1

a

b

c

2

a

b

c

F141d

e

f

i

ii

F142g

h

i

j

i

ii

F1433

4

5

Children

F1445

a

b

Students

F1456

a

b

6A

a

b

c

Members of religious communities

7

1

a

b

2

a

b

3

4

Hospital patients

8

1

a