Local Government Finance Act 1988

40 Standard community charge multipliers

(1) A charging authority shall determine a standard community charge multiplier for properties in its area.

(2) If the authority sees fit, different multipliers may be determined for properties of different specified classes.

(3) A specified class is such class as may be specified in regulations made by the Secretary of State.

(4) If the Secretary of State so requires by regulations , a multiplier for a specified class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0, ½, 1, 1½ and 2.

(5) An authority must determine under this section before 1 April 1990.

(6) Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).

(7) A multiplier as it has effect for a given financial year may only be varied before the year begins.

(8) Regulations under this section 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.

(9) A multiplier must be one of the following, namely, 0, ½, 1, 1½ or 2.

(10) References to properties are to buildings, self-contained parts of buildings and caravans in respect of which persons are or may become subject to standard community charges of the authority.

(11) A class may be specified by reference to such factors as the Secretary of State sees fit.

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

(a) the physical characteristics of properties;

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

(c) the circumstances of persons subject to standard community charges.