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Local Government and Housing Act 1989

Status:

This is the original version (as it was originally enacted).

Section 139.

SCHEDULE 5Local Government Finance Act 1988: Amendments

Introduction

1The [1988 c. 41.] Local Government Finance Act 1988 shall be amended as mentioned in the following provisions of this Schedule.

Community charges

2(1)Section 2 (persons subject to personal community charge) shall be amended as follows.

(2)The following subsection shall be inserted after subsection (1)—

(1A)But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.

(3)The following subsections shall be substituted for subsection (5) (residence of students)—

(5)Subsection (5A) below applies in the case of a person if—

(a)he is undertaking a full-time course of education, and

(b)for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.

(5A)On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—

(a)the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;

(b)if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;

(c)if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.

3In section 3 (persons subject to standard community charge) the following subsection shall be inserted after subsection (5)—

(6)Notwithstanding anything in subsections (1) to (5) above, a person cannot be subject to a charging authority’s standard community charge on a day which falls before 1 December 1989.

4In section 5 (persons subject to collective community charge) the following subsection shall be inserted after subsection (1)—

(1A)But a person cannot be subject to a charging authority’s collective community charge on a day which falls before 1 December 1989.

5The following section shall be inserted after section 13—

13AReduced liability

(1)The Secretary of State may make regulations as regards any case where—

(a)a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and

(b)prescribed conditions are fulfilled.

(2)The regulations may provide that the amount he is liable to pay shall be an amount which—

(a)is less than the amount it would be apart from the regulations, and

(b)is found in accordance with prescribed rules.

(3)This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.

(4)The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the following—

(a)rates for a period before 1 April 1990;

(b)the circumstances of, or other matters relating to, the person concerned;

(c)an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

(d)such other amounts as may be prescribed or arrived at in a prescribed manner;

(e)the making of an application by the person concerned.

(5)The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.

(6)Without prejudice to the generality of section 143(2) below, regulations under this section may include—

(a)provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;

(b)provision requiring him to lay the report before the House of Commons;

(c)provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;

(d)provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.

(7)To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

(a)include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

(b)include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

(8)In subsection (7) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Act 1986.

6In section 16 (joint and several liability: spouses) in subsection (1)(b) for “(read with section 13 above, where it is appropriate)” there shall be substituted “(or that section read with section 13 or 13A above, or both)”.

7In subsection (3) of section 26 (community charges registration officer for the Common Council) for the word “chamberlain” there shall be substituted “person having responsibility for the administration of certain of the financial affairs of the Council under section 6(1) of the Local Government and Housing Act 1989”.

8The following section shall be inserted after section 26—

26ARegistration officer: information

(1)Subsection (2) below applies where—

(a)the Secretary of State serves a notice on a registration officer for a charging authority requiring him to supply to the Secretary of State information specified in the notice,

(b)the information is required by the Secretary of State for a purpose other than that of carrying out his functions under this Act, and

(c)the information is not personal information.

(2)The officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(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.

9(1)Section 30 (students) shall be amended as follows.

(2)The following subsection shall be inserted after subsection (1)—

(1A)For the purposes of this Part a person shall be treated as undertaking a qualifying course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.

(3)In subsection (2)—

(a)for “The regulations” there shall be substituted “Regulations under this section”, and

(b)after “(1)” there shall be inserted “or (1A)”.

(4)In subsection (3) for “The regulations” there shall be substituted “Regulations under subsection (1) above”.

(5)The following subsection shall be inserted after subsection (3)—

(3A)Regulations under subsection (1A) above must be so framed that undertaking a course of higher education is not treated as undertaking a qualifying course of education for the purposes of this Part.

(6)In subsection (4) for “The regulations” there shall be substituted “Regulations under this section”.

(7)The following subsection shall be inserted after subsection (5)—

(6)A course of higher education is a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.

10(1)Schedule 1 (exemption) shall be amended as follows.

(2)The following paragraph shall be substituted for paragraph 5 (children)—

5A 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.

(3)The following paragraphs shall be substituted for paragraph 6 (students)—

6A person is an exempt individual on a particular day if—

(a)the day falls within a period in which he is undertaking a full-time course of education, and

(b)on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.

6AA person is an exempt individual on a particular day if—

(a)he is aged under 20 on the day,

(b)the day falls within a period in which he is undertaking a qualifying course of education, and

(c)the course is not undertaken in consequence of an office or employment held by the person.

11(1)Schedule 2 (administration) shall be amended as follows.

(2)The following paragraphs shall be substituted for paragraph 2(2)(l)—

(l)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,.

(3)In paragraph 2(2)(m) the words from “and” to the end shall be omitted.

(4)For paragraph 5 (discounts) there shall be substituted the following paragraphs—

5(1)Regulations under this Schedule may include provision empowering an authority, subject to such conditions as may be prescribed, to accept, in such cases as the authority may determine and in satisfaction of a person’s sole liability to pay an amount (the chargeable amount) in respect of the authority’s community charge as it has effect for a chargeable financial year or any shorter period, an amount which—

(a)is determined by the authority; and

(b)is payable in a single lump sum; and

(c)is less than the authority’s estimate of the chargeable amount.

(2)The regulations may include provision empowering or requiring the authority to make such adjustments (whether by way of an additional sum due to the authority or by way of repayment or credit by the authority or otherwise) as may be prescribed where the chargeable amount is subsequently estimated to be or proves to be greater or less than the amount originally (or last) estimated.

(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,

the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.

(2)The regulations may include provision that—

(a)for prescribed purposes the sum on account shall be treated as having been paid in full;

(b)for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.

(3)The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.

(5)In paragraph 9 (information) in sub-paragraph (1) for “is mentioned in sub-paragraph (2)” there shall be substituted “falls within sub-paragraph (2) or (2A)”.

(6)In paragraph 9, in sub-paragraph (2) after “The information” there shall be inserted “falling within this sub-paragraph”.

(7)In paragraph 9, the following sub-paragraph shall be inserted after sub-paragraph (2)—

(2A)The information falling within this sub-paragraph is information whether, on any day specified in the request, any person so specified is undertaking a qualifying course of education.

(8)The following paragraph shall be inserted after paragraph 9—

9A(1)Regulations under this Schedule may include provision that—

(a)a registrar of births and deaths shall supply to the registration officer for any appropriate charging authority which is prescribed such particulars of such deaths as may be prescribed;

(b)the Registrar General for England and Wales shall supply to the registration officer for any charging authority which is prescribed such particulars of such deaths as may be prescribed.

(2)The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied.

(3)In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.

(9)Paragraph 12 (information) shall be omitted.

(10)The following paragraph shall be inserted after paragraph 13—

13A(1)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.

12(1)Schedule 3 (penalties) shall be amended as follows.

(2)In paragraph 1(2), (4) and (6) for “a second time” there shall be substituted “again”.

(3)The following sub-paragraph shall be inserted after paragraph 1(7)—

(7A)Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request.

(4)In paragraph 2(4), (6) and (9) for “a second time” there shall be substituted “again”.

(5)The following sub-paragraph shall be inserted after paragraph 2(11)—

(11A)Sub-paragraphs (4), (6) and (9) above apply each time the officer repeats a request.

13(1)Schedule 4 (enforcement) shall be amended as follows.

(2)In paragraph 3 (liability orders) the following sub-paragraph shall be inserted after sub-paragraph (2)—

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

(3)In paragraph 4(2)(c) (information which a debtor under a liability order may be required to supply to a charging authority), at the end there shall be inserted “or is relevant to whether another person is jointly and severally liable with the debtor for the whole or any part of the amount in respect of which the liability order was made”.

(4)At the end of paragraph 10(1) (winding up) there shall be added “or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies)”.

(5)In paragraph 15(4)(b) (restriction on other methods of enforcement where warrant of commitment issued or term of imprisonment fixed), for “or charging may be taken against that one” there shall be substituted “bankruptcy, winding up or charging may be taken against any of them”.

Charges and multipliers

14(1)Section 32 (amount for personal community charges) shall be amended as follows.

(2)The following subsections shall be inserted after subsection (2)—

(2A)No amount may be set before the earlier of the following—

(a)1 March in the financial year preceding that for which the amount is set;

(b)the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.

(2B)No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.

(2C)A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.

(3)The following subsections shall be inserted after subsection (5)—

(6)Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.

(7)For the purposes of subsection (6) above a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—

(a)in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;

(b)in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;

(c)in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.

15(1)Section 33 (setting of different amounts for personal community charges) shall be amended as follows.

(2)In subsection (4)(a) for “its expenses needed to meet a levy” there shall be substituted “the expenses of meeting a levy or special levy”.

(3)In subsection (4) the word “and” at the end of paragraph (c) shall be omitted.

(4)In subsection (4) at the end of paragraph (d) there shall be inserted ; and

(e)provided a resolution of a charging authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.

(5)The following subsection shall be inserted after subsection (4)—

(4A)The following rules shall apply to the making of a resolution under subsection (4)(e) above by a charging authority—

(a)no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;

(b)the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;

(c)the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;

(d)the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.

16(1)Section 34 (power to set substituted amounts for personal community charges) shall be amended as follows.

(2)The following shall be substituted for subsection (2)—

(2)Any amount set in substitution under this section—

(a)must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose, and

(b)if set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below, must be set by reference to the multiplier set in substitution.

(3)At the end of subsection (4) there shall be inserted “, or if the amount is set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below.”

17(1)Section 35 (duty to set substituted amounts for personal community charges) shall be amended as follows.

(2)In subsection (3) the following paragraph shall be inserted after paragraph (d)—

(da)the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;.

(3)In subsection (3)(e) for “(d)” there shall be substituted “(da)”.

(4)In subsection (5) the following paragraph shall be inserted after paragraph (c)—

(ca)the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;.

(5)In subsection (5)(d) for “and (c)” there shall be substituted “to (ca)”.

(6)Subsections (6) and (7) shall be omitted.

18(1)Section 40 (standard community charge multipliers) shall be amended as follows.

(2)In subsection (3) for “in regulations made by the Secretary of State” there shall be substituted “for the purposes of this section by the authority”.

(3)In subsection (4) for “specified” there shall be substituted “prescribed” and for “, 1½ and 2” there shall be substituted “and 1½”.

(4)The following subsections shall be substituted for subsection (11)—

(11)A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—

(a)the use to which properties are put or are intended to be put;

(b)whether properties are occupied;

(c)the period for which properties have been unoccupied;

(d)the circumstances, other than financial circumstances, of persons subject to standard community charges;

(e)the capacity in which persons are subject to standard community charges;

(f)whether properties fall within a class prescribed in regulations under this section.

(11A)The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.

(5)In subsection (12) for “(11)” there shall be substituted “(11A)” and for “specified” there shall be substituted “prescribed”.

(6)The following subsections shall be inserted after subsection (12)—

(13)An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.

(14)Failure to comply with subsection (13) above does not invalidate the exercise of the power.

(15)The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.

(16)The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.

Non-domestic rating

19In section 41 (local rating lists) the following subsections shall be inserted after subsection (6)—

(6A)As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.

(6B)As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.

20In section 42 (contents of local lists) in subsection (4) for paragraphs (a) and (b) there shall be substituted “the rateable value of the hereditament”.

21(1)Section 44 (occupied hereditaments: supplementary) shall be amended as follows.

(2)In subsection (2) the words from “or” to the end shall be omitted.

(3)Subsection (3) shall be omitted.

22The following section shall be inserted after section 44—

44APartly occupied hereditaments

(1)Where a hereditament is shown in a charging authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion the rateable value of the hereditament between the occupied and unoccupied parts of the hereditament and to certify the apportionment to the authority.

(2)The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.

(3)For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—

(a)falls within the operative period in relation to the apportionment, and

(b)is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.

(4)References in this section to the operative period in relation to an apportionment are references to the period beginning—

(a)where requiring the apportionment does not have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day on which the hereditament to which the apportionment relates became partly unoccupied, and

(b)where requiring the apportionment does have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day immediately following the end of that period,

and ending with the first day on which one or more of the events listed below occurs.

(5)The events are—

(a)the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;

(b)the ending of the rate period in which the authority requires the apportionment;

(c)the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;

(d)the hereditament to which the apportionment relates becoming completely unoccupied.

(6)Subsection (7) below applies where—

(a)a charging authority requires an apportionment under subsection (1) above, and

(b)the hereditament to which the apportionment relates does not fall within a class prescribed under section 45(1)(d) below.

(7)In relation to any day for which the apportionment is applicable, section 43 above shall have effect as regards the hereditament as if the following subsections were substituted for section 44(2)—

(2)A is such part of the rateable value shown for the day under section 42(4) above as regards the hereditament as is assigned by the relevant apportionment to the occupied part of the hereditament.

(2A)In subsection (2) above “the relevant apportionment” means the apportionment under section 44A(1) below which relates to the hereditament and is treated for the purposes of section 44A below as applicable for the day.

(8)Subsection (9) below applies where—

(a)a charging authority requires an apportionment under subsection (1) above, and

(b)the hereditament to which the apportionment relates falls within a class prescribed under section 45(1)(d) below.

(9)In relation to any day for which the apportionment is applicable, section 43 above shall have effect as regards the hereditament as if the following subsections were substituted for section 44(2)—

(2)A is the sum of—

(a)such part of the rateable value shown for the day under section 42(4) above as regards the hereditament as is assigned by the relevant apportionment to the occupied part of the hereditament, and

(b)one half of such part of that rateable value as is assigned by the relevant apportionment to the unoccupied part of the hereditament.

(2A)In subsection (2) above “the relevant apportionment” means the apportionment under section 44A(1) below which relates to the hereditament and is treated for the purposes of section 44A below as applicable for the day.

(10)References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.

23(1)Section 45 (unoccupied hereditaments: liability) shall be amended as follows.

(2)In subsection (1)(d) for “description” there shall be substituted “class”.

(3)The following subsections shall be inserted after subsection (8)—

(9)For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(10)Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

(b)the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;

(c)the fact that the owners of hereditaments fall within prescribed descriptions.

24In section 46 (unoccupied hereditaments: supplementary) in subsection (2) the words from “or” to the end shall be omitted.

25The following section shall be inserted after section 46—

46AUnoccupied hereditaments: new buildings

(1)Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.

(2)Where—

(a)a completion notice is served under Schedule 4A below, and

(b)the building to which the notice relates is not completed on or before the relevant day,

then for the purposes of section 42 above and Schedule 6 below the building shall be deemed to be completed on that day.

(3)For the purposes of subsection (2) above the relevant day in relation to a completion notice is—

(a)where an appeal against the notice is brought under paragraph 4 of Schedule 4A below, the day stated in the notice, and

(b)where no appeal against the notice is brought under that paragraph, the day determined under that Schedule as the completion day in relation to the building to which the notice relates.

(4)Where—

(a)a day is determined under Schedule 4A below as the completion day in relation to a new building, and

(b)the building is not occupied on that day,

it shall be deemed for the purposes of section 45 above to become unoccupied on that day.

(5)Where—

(a)a day is determined under Schedule 4A below as the completion day in relation to a new building, and

(b)the building is one produced by the structural alteration of an existing building,

the hereditament which comprised the existing building shall be deemed for the purposes of section 45 above to have ceased to exist, and to have been omitted from the list, on that day.

(6)In this section—

(a)“building” includes part of a building, and

(b)references to a new building include references to a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments.

26(1)Section 47 (discretionary relief) shall be amended as follows.

(2)In subsection (1)(b) for “regulations under section 57 below or regulations under section 58 below” there shall be substituted “regulations under section 58 below or any provision of or made under Schedule 7A below”.

(3)In subsection (5) for “57 or 58 below” there shall be substituted “58 below and of any provision of or made under Schedule 7A below”.

27In section 49 (reduction or remission of liability) in subsection (3) for the words from “and the effect” to the end of the subsection there shall be substituted “, the effect of any regulations under section 58 below, and the effect of any provision of or made under Schedule 7A below.”

28In section 52 (central rating lists) the following subsections shall be inserted after subsection (6)—

(6A)As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.

(6B)As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.

29(1)Section 53 (contents of central lists) shall be amended as follows.

(2)In subsection (1) for “a description” there shall be substituted “one or more descriptions”.

(3)In subsection (2)(b) for “the” there shall be substituted “any”.

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

(4)Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.

(4A)Where, by virtue of subsection (4) above, the designated person in relation to any description of non-domestic hereditament is changed from a date earlier than the making of the regulations,—

(a)any necessary alteration shall be made with effect from that date to a central non-domestic rating list on which any hereditament concerned is shown; and

(b)an order making the provision referred to in paragraph 3(2) of Schedule 6 below and specifying a description of hereditament by reference to the previously designated person shall be treated, with effect from that date, as referring to the person designated by the amending regulations.

30(1)Section 55 (alteration of lists) shall be amended as follows.

(2)In subsection (4) (content of regulations)—

(a)in paragraph (b) after “as to the” there shall be inserted “manner and” and at the end there shall be added “and the information to be included in a proposal”;

(b)in paragraph (d) for “making” there shall be substituted “and subsequent to the making of”; and

(c)after paragraph (d) there shall be inserted—

(dd)as to the circumstances within which and the conditions upon which a proposal may be withdrawn.

(3)In subsection (5) (regulations about appeals), for the words from “about” to “its alteration” there shall be substituted between a valuation officer and another person making a proposal for the alteration of a list—

(a)about the validity of the proposal; or

(b)about the accuracy of the list.

(4)In subsection (7)(b) the words “at a prescribed rate” shall be omitted.

(5)The following subsection shall be inserted after subsection (7)—

(7A)The regulations may include provision that—

(a)where a valuation officer for a charging authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) above, the authority must alter the copy accordingly;

(b)where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.

31The following section shall be substituted for section 57 (special provision for 1990-95)—

57Special provision for 1990-95

Schedule 7A below (which contains special provision for 1990–95) shall have effect.

32The following section shall be substituted for section 59—

59Contributions in aid

Where a contribution in aid of non-domestic rating is made in respect of a Crown hereditament, the contribution shall be paid to the Secretary of State.

33In section 64 (hereditaments) the following subsections shall be inserted after subsection (7)—

(7A)The Secretary of State may by order provide that subsection (6) above shall also apply in relation to any hereditament of a prescribed class.

(7B)For the purposes of subsection (7A) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.

(7C)Without prejudice to the generality of subsection (7B) above, a class may be prescribed by reference to one or more of the following factors—

(a)the physical characteristics of hereditaments;

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

(7D)A hereditament is a Crown hereditament if—

(a)it is occupied by or on behalf of the Crown for public purposes,

(b)though unoccupied, it appears that it will be occupied by or on behalf of the Crown for public purposes when next in occupation, or

(c)it is provided and maintained by an authority mentioned in subsection (7) above for purposes connected with the administration of justice, police purposes or other Crown purposes.

34In section 65 (owners and occupiers) the following subsection shall be inserted after subsection (8)—

(8A)In a case where—

(a)land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements,

(b)section 64(2) above does not apply, and

(c)apart from this subsection, the hereditament is not occupied,

the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner.

35(1)Section 67 (interpretation etc.) shall be amended as follows.

(2)In subsection (5) after “property on a particular day,” there shall be inserted “or is a Crown hereditament on a particular day,”.

(3)The following subsection shall be inserted after subsection (9) (power to show class of hereditament in central non-domestic rating list)—

(9A)In subsection (9) above “class” means a class expressed by reference to whether hereditaments—

(a)are occupied or owned by a person designated under section 53(1) above, and

(b)fall within any description prescribed in relation to him under section 53(1).

36The following Schedule shall be inserted after Schedule 4—

SCHEDULE 4ANon-Domestic Rating: New Buildings (Completion Days)

Completion notices

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

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

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

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

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

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

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

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

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

Determination of completion day

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

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

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

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

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

Position pending appeal

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

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

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

(a)provision requiring payments to be made,

(b)provision requiring payments to be made together with payments of interest, and

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

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

Duty to inform valuation officer

7(1)A charging authority shall supply to the valuation officer a copy of any completion notice served by it.

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

(3)A charging 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

8Without 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 charging authority, are references to the valuation officer for the authority.

37(1)Schedule 5 (exemptions) shall be amended as follows.

(2)In paragraph 7 (agricultural buildings) in each of sub-paragraphs (1)(b) and (3), for “(together with the body)” there shall be substituted “or are together with the body”.

(3)In paragraph 9 (exemption for fish farms) the following shall be inserted after sub-paragraph (4)—

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

(a)are purely ornamental, or

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

(4)After paragraph 18 there shall be inserted—

Road crossings over watercourses etc.

18A(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.

38(1)Schedule 6 shall be amended as follows.

(2)In paragraph 1 the words “, and parts of them,” shall be omitted.

(3)In paragraph 2, in sub-paragraph (1) after “non-domestic hereditament” there shall be inserted “none of which consists of domestic property and none of which is exempt from local non-domestic rating”.

(4)In paragraph 2, the following sub-paragraphs shall be inserted after sub-paragraph (1)—

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

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

(5)In paragraph 2, in sub-paragraph (6) for the words from “day the alteration” to the end there shall be substituted “material day.”

(6)In paragraph 2, the following sub-paragraph shall be inserted after sub-paragraph (6)—

(6A)For the purposes of sub-paragraph (6) above—

(a)where the determination is occasioned by a proposal for an alteration disputing the accuracy of a previous alteration to the list, the material day is the day by reference to which the matters mentioned in sub-paragraph (7) below fell to be assessed when determining the rateable value with a view to making the disputed alteration;

(b)where the determination is occasioned by any proposal for an alteration other than one disputing the accuracy of a previous alteration to the list, the material day is the day the proposal is made;

(c)where the determination is occasioned otherwise than by a proposal for an alteration, the material day is the day the alteration is entered in the list.

(7)In paragraph 2, in sub-paragraph (7) after paragraph (c) there shall be inserted—

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

(8)In paragraph 2, in sub-paragraph (8) for “description” there shall be substituted “class”.

(9)In paragraph 2, in sub-paragraph (9) after “(1)” there shall be inserted “, (1A) or (1B)”.

(10)In paragraph 2, the following sub-paragraphs shall be inserted after sub-paragraph (10)—

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

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

(a)the physical characteristics of hereditaments;

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

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

(11)The following paragraphs shall be inserted after paragraph 2—

2A(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 hereditament 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.

2B(1)This paragraph applies where—

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

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

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

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

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

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

(4)The matters are—

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

(b)the physical state of that caravan.

(5)For the purposes of this paragraph—

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

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

(12)In paragraph 3(1)—

(a)for “description” there shall be substituted “class”, and

(b)for “paragraph 2” there shall be substituted “paragraphs 2 to 2B”.

(13)In paragraph 3(2) for “paragraph 2” there shall be substituted “paragraphs 2 to 2B”.

(14)In paragraph 3, the following sub-paragraphs shall be inserted after sub-paragraph (2)—

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

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

(a)the physical characteristics of hereditaments;

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

(15)Paragraph 4 shall be omitted.

39(1)Schedule 7 (multipliers) shall be amended as follows.

(2)In paragraph 7(1) for the words from “Regulations” to “that” there shall be substituted “In relation to a relevant financial year the Secretary of State may make regulations providing that”.

(3)In paragraph 8(3) for “section 57” there shall be substituted “paragraph 7”.

(4)In paragraph 9(4) (certain orders ineffective unless in force before 1 January) for “January” there shall be substituted “March”.

(5)In paragraph 10(1) (special authority’s power to set multiplier in substitution) the words “because of a failure to fulfil paragraph 9(2) or (3) above” shall be omitted.

40The following Schedule shall be inserted after Schedule 7—

SCHEDULE 7ANon-Domestic Rating: 1990-95

Definitions

1(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.

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

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

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

(a)1 April 1990,

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

BL × 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.

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

(3)X is 120 if—

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

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

(4)X is 115 if—

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

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

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

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

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

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

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

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

(9)In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all charging 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.

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

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

(3)If—

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

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

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

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

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

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

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

(6)If—

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

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

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

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

(8)In the case of a hereditament—

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

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

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

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

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

Chargeable amounts

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

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

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

(c)NCA exceeds BL,

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

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

(2)In a case where the hereditament is situated in the area of a special authority, the reference to (BL × 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 × AF).

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

(4)For the purposes of this paragraph—

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

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

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

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

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

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

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

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

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

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

(c)NCA is less than BL,

(d)NCA is less than (BL × AF), and

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

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

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

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

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

(4)For the purposes of this paragraph—

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

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

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

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

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

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

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

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

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

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

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

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

(b)dividing that amount by 5.

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

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

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

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

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

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

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.

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

(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.

41In Schedule 8 (non-domestic rating: pooling) in Part I, in paragraph 2 (non-domestic rating accounts: credits and debits) in sub-paragraph (1)(b) for “regulations made under section 59(2)” there shall be substituted “section 59”.

42(1)In Schedule 8 (non-domestic rating: pooling) Part II (non-domestic rating contributions) shall be amended as follows.

(2)In paragraph 5, at the end of sub-paragraph (1) there shall be added “and has effect subject to any provision made by virtue of paragraph 6(2A) below”.

(3)In paragraph 6, after sub-paragraph (2) there shall be inserted the following sub-paragraphs—

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

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

43(1)In Schedule 8 (non-domestic rating: pooling) Part III (distribution) shall be amended as follows.

(2)The following sub-paragraph shall be substituted for paragraph 9(6)—

(6)As regards a particular financial year the relevant population of a charging authority is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area of the authority for the year.

(3)Paragraph 9(7) shall be omitted.

(4)In paragraph 11(1) for the words from “As soon as” to “calculate how much of it” there shall be substituted “If the revenue support grant report for a chargeable financial year is approved by resolution of the House of Commons, as soon as is reasonably practicable after the report is approved the Secretary of State shall calculate how much of the distributable amount for the year”.

(5)Paragraph 11(3) shall be omitted.

(6)In paragraph 12(1) for the words from “If the revenue” to “is approved” (in the second place where those words occur) there shall be substituted “As soon as is reasonably practicable after the county and district shares for a chargeable financial year have been calculated under paragraph 11 above”.

(7)The following sub-paragraph shall be substituted for paragraph 12(5)—

(5)As regards a particular financial year the relevant population of a council is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area of the council for the year.

(8)Paragraph 12(6) shall be omitted.

44(1)In Schedule 9 (administration) paragraph 2 (collection and recovery) shall be amended as follows.

(2)The following paragraphs shall be substituted for sub-paragraph (2)(g)—

(g)that a notice must be in a prescribed form,

(ga)that a notice must contain prescribed matters,

(gb)that a notice must not contain other prescribed matters,

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

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

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

(3)In sub-paragraph (2)(h) the words from “and” to the end shall be omitted.

(4)The following sub-paragraph shall be inserted after sub-paragraph (2)—

(2A)Regulations under this Schedule may include provision that where—

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

(b)the circumstances are such as may be prescribed,

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

45In Schedule 9 the following paragraph shall be inserted after paragraph 4—

4A(1)Regulations under this Schedule may include provision that a charging authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—

(a)any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and

(b)in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.

(2)The regulations may include—

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

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

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

46(1)Paragraph 5 of Schedule 9 (power to require information to be supplied to a valuation officer) shall be amended as follows.

(2)In sub-paragraph (1) for the words from “requiring” to the end there shall be substituted requesting 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.

(3)After sub-paragraph (1) there shall be inserted—

(1A)A notice under this paragraph must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.

(4)In sub-paragraph (2)—

(a)for “required” (in the first place where the word occurs) there shall be substituted “requested”, and

(b)for “required” (in the second place where the word occurs) there shall be substituted “specified”.

47(1)Paragraph 6 of Schedule 9 (authority’s duty to supply information to valuation officer) shall be amended as follows.

(2)In sub-paragraph (1) for “relevant” there shall be substituted “charging”, and in consequence sub-paragraph (2) shall be omitted.

(3)After sub-paragraph (1) there shall be inserted—

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

48The following paragraphs shall be substituted for paragraph 8 of Schedule 9 (inspection)—

8(1)A person may require a valuation officer to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

(a)the officer is maintaining the list, and

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

9(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.

Precepts and levies

49(1)Section 68 (precepts to be issued) shall be amended as follows.

(2)In subsection (2) (precepts to be issued before 11 March) for “11 March” there shall be substituted “1 March”.

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

(4)The items are—

(a)the expenditure the authority estimates it will incur in the year in performing its functions in the year and will charge to a revenue account for the year;

(b)such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c)the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting the estimated expenditure referred to in subsection (4A) below; and

(d)such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.

(4A)The estimated expenditure referred to in subsection (4)(c) above is—

(a)that which the authority estimates that, in the financial year following the year in question, it will incur, will charge to a revenue account and will have to defray before sums yielded by way of precepts are sufficiently available; and

(b)that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

(4B)References in subsections (4) and (4A) above to expenditure incurred by the authority shall be construed in accordance with section 41(3) of the Local Government and Housing Act 1989.

50In section 69 (precepted authorities) the following subsections shall be substituted for subsection (7)—

(7)As regards precepts for a particular financial year the relevant population of the area of an English charging authority is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.

(7A)As regards precepts for a particular financial year the relevant population of the area of a Welsh charging authority is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.

(7B)As regards precepts for a particular financial year the relevant population of part of the area of a charging authority is the relevant population, calculated under paragraph 6 of Schedule 12A below, of the part for the year.

51In section 70(2) (county council’s general and special expenses) in paragraph (b) for “its expenses needed to meet” there shall be substituted “the expenses of meeting”.

52(1)Section 73 (information) shall be amended as follows.

(2)In subsection (2) after “require” there shall be inserted “the Secretary of State or”.

(3)The following subsections shall be inserted after subsection (2)—

(2A)Where regulations under Schedule 2 or 9 below contain provision about the contents or form of a notice to be served by a charging authority, they may also require the Secretary of State or any appropriate precepting authority to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs to ensure that the provision is met.

(2B)Where any person other than the Secretary of State fails to supply information to a charging authority in accordance with regulations by virtue of subsection (2) or (2A) above he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

(4)In subsection (3) after “(2)” there shall be inserted “or (2A)”.

53In section 74 (levies) in subsection (5)(a) after “72 above” there shall be inserted “or in Schedule 12A below or in regulations under section 73(1) above or in regulations under Schedule 12A below”.

54The following section shall be inserted after section 74—

74ALevies: information

(1)Where regulations under Schedule 2 or 9 below impose a duty on a charging authority to supply information to any person, they may also require any appropriate levying body to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs in order to fulfil its duty.

(2)For the purposes of subsection (1) above a body is an appropriate levying body in relation to a charging authority if—

(a)it has power to issue a levy to the charging authority, or

(b)it has power to issue a levy to a county council which has power to issue a precept to the charging authority.

55(1)Section 75 (special levies) shall be amended as follows.

(2)In subsection (2) for “Secretary of State” there shall be substituted “appropriate Minister”.

(3)In subsection (7)(a)—

(a)after “72 above” there shall be inserted “or in Schedule 12A below or in regulations under section 73(1) above or in regulations under Schedule 12A below”, and

(b)for “Secretary of State” there shall be substituted “appropriate Minister”.

(4)At the end of that section there shall be added the following subsection—

(8)In this section “the appropriate Minister” has the same meaning as in section 118 below.

56The following section shall be inserted after section 75—

75ASpecial levies: information

(1)Where regulations under Schedule 2 or 9 below impose a duty on a charging authority to supply information to any person, they may also require any appropriate levying body to supply the charging authority with prescribed information if the Secretary of State considers it to be information the charging authority needs in order to fulfil its duty.

(2)For the purposes of subsection (1) above a body is an appropriate levying body in relation to a charging authority if it has power to issue a special levy to the charging authority.

Grants

57(1)Section 77 (information) shall be omitted.

(2)This paragraph shall not affect the operation of section 77 as regards a case where a notice has been served under it before the coming into force of this paragraph.

58(1)Section 82 (calculation of revenue support grant payable) shall be amended as follows.

(2)At the end of subsection (3) there shall be inserted “; and he may decide different dates for different kinds of information.”

(3)In subsection (4) after “date” there shall be inserted “(or the dates and kinds of information)”.

59(1)Section 84 (special provision for transitional years) shall be amended as follows.

(2)In subsection (3) the following paragraphs shall be substituted for paragraphs (b) and (c)—

(b)may contain provision for one transitional year, or for more than one, as the Secretary of State thinks fit;

(c)may make different provision for different authorities;

(d)if it contains provision for more than one transitional year, may make different provision for the different years.

(3)In subsection (5) after “transitional year” there shall be inserted “for which the report contains provision”.

60In section 88 (transport grants: supplementary), in subsections (4) and (6) for the words from “prescribed expenditure” onwards there shall, in each case, be substituted “expenditure for capital purposes within the meaning of Part IV of the Local Government and Housing Act 1989”.

61The following section shall be inserted after section 88—

Community charge grants

88ACommunity charge grants

(1)If regulations under section 13A above have effect as regards a chargeable financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a charging authority as regards that financial year.

(2)The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine.

(3)A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may with the consent of the Treasury determine.

(4)In making any payment of grant under this section the Secretary of State may impose such conditions as he may with the consent of the Treasury determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid, or otherwise.

(5)In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of the aggregate of—

(a)any amount which, in consequence of the regulations, the authority might reasonably be expected to lose, or to have lost, by way of payments in respect of community charges as they have effect for the financial year concerned, and

(b)any administrative expenses the authority might reasonably be expected to incur, or to have incurred, in giving effect to the regulations in their application to the financial year concerned.

Funds

62In section 89(4) (use of sums paid into charging authority’s collection fund) for “settlement” there shall be substituted “the making”, and consequently in section 89(5) for “settling” there shall be substituted “making”.

63(1)In section 95 (calculations to be made by authorities) for subsection (2) there shall be substituted the following subsections—

(2)The authority must calculate the aggregate of—

(a)the expenditure the authority estimates it will incur in the year in performing its functions in the year and will charge to a revenue account for the year;

(b)such allowance as the authority estimates will be appropriate for contingencies in relation to expenditure to be charged to a revenue account for the year;

(c)the financial reserves which the authority estimates it will be appropriate to raise in the year for meeting the estimated expenditure referred to in subsection (2A) below;

(d)such financial reserves as are sufficient to meet so much of the amount estimated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for; and

(e)any amounts it estimates will be charged to a revenue account in respect of the authority’s general fund or City fund, as the case may be, by virtue of a transfer,—

(i)pursuant to regulations under section 89(5) above, of such an additional sum as is referred to in subsection (3)(d) of section 98 below; or

(ii)pursuant to a direction under subsection (5) of that section, of such an amount as is referred to in that subsection.

(2A)The estimated expenditure referred to in subsection (2)(c) above is—

(a)that which the authority estimates that, in the financial year following the year in question, it will incur, will charge to a revenue account and will have to defray before sums to be transferred as regards that year from its collection fund to its general fund or to the City fund (as the case may be) become sufficiently available; and

(b)that which the authority estimates it will incur in the financial year referred to in paragraph (a) above or any subsequent financial year in performing its functions and which will be charged to a revenue account for that or any other year.

(2B)References in subsections (2) and (2A) above to expenditure incurred by the authority shall be construed in accordance with section 41(3) of the Local Government and Housing Act 1989.

(2)In subsection (3) of that section, for the words following “the aggregate of” there shall be substituted—

(a)the sums which it estimates will be payable for the year into its general fund or into the City fund (as the case may be) and in respect of which amounts are to be credited to a revenue account for the year;

(a)the amounts which it estimates will be transferred from its collection fund to its general fund or the City fund (as the case may be) pursuant to a direction under section 98(4) below and credited to a revenue account for the year; and

(b)the amount of the financial reserves which the authority estimates that it will use in order to provide for the items mentioned in paragraphs (a), (b) and (e) of subsection (2) above.

(3)In subsection (7) of that section, after the word “which” there shall be inserted “in accordance with section 97 below”.

64In section 98 (transfers between funds) in subsection (3)(d) the words “and calculated in a prescribed manner” shall be omitted.

65In section 99 (regulations) in subsection (2)(d) the words “at such rate as may be prescribed” shall be omitted.

Financial administration

66The following subsection shall be inserted after subsection (3) of section 114 (functions of chief finance officer)—

(3A)It shall be the duty of the chief finance officer of a relevant authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—

(a)with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989; and

(b)with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 of that Act.

Existing rates

67(1)In section 118 (power to abolish or modify existing rates), at the end of subsection (1) there shall be added “and, in the case of an internal drainage board, there shall be disregarded for the purposes of paragraph (b) above any agreement under section 81 of the Land Drainage Act 1976 under which the board have agreed that no drainage rate will be levied on occupiers or owners of certain rateable hereditaments”.

(2)In subsections (2) and (4) of that section for the words “Secretary of State” there shall be substituted “appropriate Minister”.

(3)At the end of subsection (5) of that section there shall be added and “the appropriate Minister” means—

(a)as respects any internal drainage board whose district is wholly within England, the Minister of Agriculture, Fisheries and Food;

(b)as respects any internal drainage board whose district is partly in England and partly in Wales, that Minister and the Secretary of State acting jointly; and

(c)as respects any other body, the Secretary of State.

Information

68The following section shall be inserted after section 139—

139AInformation

(1)Subsection (2) below applies where—

(a)the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice,

(b)the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Act, and

(c)the information is not personal information.

(2)The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

(3)If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Act.

(4)In deciding whether to exercise his powers, and how to perform his functions, under this Act the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

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

(a)a charging authority;

(b)a precepting authority.

(6)The community charges registration officer for a charging authority is a relevant officer.

(7)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 authority or officer concerned; 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.

(8)This section shall have effect before 1 April 1990 as if after paragraph (b) of subsection (5) above there were inserted—

(c)the Inner London Education Authority.

England and Wales: separate administration

69(1)Section 140 (separate administration in England and Wales) shall be amended as follows.

(2)In subsection (1) after “VII” there shall be inserted “, and paragraphs 1 to 4 of Schedule 12A below,”.

(3)In subsection (2) the word “and” at the end of paragraph (e) shall be omitted, and after paragraph (f) there shall be inserted and

(a)separate reports under Schedule 12A below shall be made.

(4)In subsection (3) after “VII” there shall be inserted “, and paragraphs 1 to 4 of Schedule 12A below,”.

Payments

70The following subsection shall be inserted at the end of section 141 (payments to and from authorities)—

(9)In the application of this section to England, the second relevant provisions also include section 81 of the Education Reform Act 1988 (recovery from local funds of sums in respect of maintenance grant).

71The following sections shall be inserted after section 141—

141APayments: further provisions

(1)The Secretary of State may make regulations in relation to any case where—

(a)he is liable to pay to an English charging authority at any time an amount or amounts under one or more of the first relevant provisions, and

(b)a precepting authority which has power to issue a precept to the charging authority is liable to pay to him at the same time an amount under the second relevant provision.

(2)The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above exceeds the charging authority’s relevant amount the Secretary of State may set off an amount equal to that amount in paying that total.

(3)The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above is equal to or less than the charging authority’s relevant amount no payment need be made in respect of that total.

(4)The regulations may provide that where the Secretary of State sets off or refrains from paying an amount under any provision included under subsection (2) or (3) above—

(a)the Secretary of State’s liability to the charging authority shall be treated as discharged to the extent of an amount equal to that amount,

(b)what the precepting authority is liable to pay to the Secretary of State shall be treated as reduced by an amount equal to that amount, and

(c)an amount equal to that amount shall be due from the precepting authority to the charging authority.

(5)The regulations may provide that an amount due from the precepting authority to the charging authority by virtue of provision included under subsection (4)(c) above shall be recoverable by such method as may be prescribed (whether by making a deduction from an amount payable in respect of a precept or otherwise).

(6)The regulations may provide that—

(a)where an amount due from the precepting authority to the charging authority by virtue of provision included under subsection (4)(c) above is recovered by payment to the charging authority, that authority shall pay into its collection fund an amount equal to the amount paid to it;

(b)where an amount due from the precepting authority to the charging authority by virtue of provision included under subsection (4)(c) above is recovered by making a deduction from an amount payable in respect of a precept, the charging authority shall retain in its collection fund an amount equal to the amount deducted.

(7)Without prejudice to section 143(2) below, the regulations may include provision—

(a)requiring prescribed provisions of this Act (such as sections 79(2) and 86(2)) to be read subject to the regulations;

(b)requiring prescribed provisions of this Act (such as paragraph 2 of Schedule 8) to be read as if references to payments made were to payments which would have been made apart from the regulations.

(8)Where the Secretary of State is liable to pay to the charging authority at any time an amount or amounts under one or more of the first relevant provisions, for the purposes of this section and regulations under it—

(a)the amount or amounts shall be treated as reduced by anything he may set off, by virtue of regulations under section 141 above, in paying the amount or amounts;

(b)he shall be treated as not liable to pay any such amount or amounts if, by virtue of regulations under that section, no payment need be made in respect of the amount or amounts.

141BSection 141A: interpretation

(1)This section applies for the purposes of section 141A above.

(2)The charging authority’s relevant amount shall be determined by applying the formula—

(3)A is the amount mentioned in section 141A(1)(b) above.

(4)B is the relevant population (calculated by reference to the time mentioned in section 141A(1) above) of the charging authority.

(5)C is the aggregate of the relevant populations (calculated by reference to the time mentioned in section 141A(1) above) of all charging authorities which fulfil the following conditions—

(a)they are authorities to which the precepting authority has power to raise a precept, and

(b)they are authorities to which the Secretary of State is liable to pay at the time mentioned in section 141A(1) above an amount or amounts under one or more of the first relevant provisions.

(6)As regards any particular time the relevant population of a charging authority is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area of the authority for the financial year in which the time falls.

(7)The first relevant provisions are sections 83 and 86 above, paragraph 5(10) of Schedule 8 below, regulations made under paragraph 6(5) of that Schedule, and paragraph 9 of that Schedule.

(8)The second relevant provision is section 81 of the Education Reform Act 1988 (recovery from local funds of sums in respect of maintenance grant).

Orders and regulations

72(1)Section 143 (orders and regulations) shall be amended as follows.

(2)In subsection (2) after “Secretary of State” there shall be inserted “the Minister of Agriculture, Fisheries and Food”.

(3)In subsection (3) for “(9)” there shall be substituted “(9B)”.

(4)In subsection (4) the words “57 or” shall be omitted.

(5)In subsection (5) after “118 above” there shall be inserted “other than regulations relating to an internal drainage board”.

(6)The following subsections shall be inserted after subsection (9)—

(9A)The power to make an order under paragraph 5 of Schedule 7A below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.

(9B)The power to make regulations under paragraph 5 or 6 of Schedule 12A below shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

(7)In subsection (10) after “118 above” there shall be inserted “other than regulations relating to an internal drainage board”.

Relevant population

73The following section shall be inserted after section 145—

145AInterpretation: relevant population

Schedule 12A below (which contains provisions about relevant population) shall have effect.

74The following Schedule shall be inserted after Schedule 12—

SCHEDULE 12ARELEVANT POPULATION

Population of area

1(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)may amend any previous report under this paragraph.

(6)A report under sub-paragraph (5)(a) above shall contain revised rules for calculating the relevant population of the area of each relevant authority.

(7)A report under sub-paragraph (5)(b) above shall contain amendments to the rules contained in the report which it amends.

(8)Sub-paragraphs (2) to (4) above shall apply to any report under sub-paragraph (5) above as they apply to one under sub-paragraph (1) above.

(9)A report under this paragraph shall state the day on which it is to come into force and the first financial year for which it is to operate.

3(1)This paragraph applies where in accordance with paragraph 2 above a report has been made and laid before the House of Commons.

(2)If the report is approved by resolution of the House of Commons it shall come into force on the day stated in the report.

(3)If the report is made under paragraph 2(1) or (5)(a), on and after the day it comes into force the rules it contains shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).

(4)If the report is made under paragraph 2(5)(b), on and after the day it comes into force the rules it amends read subject to the amendments shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).

4(1)As soon as is reasonably practicable after a revenue support grant report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate the relevant population of the area of each relevant authority for the year in accordance with the rules for the time being effective (as regards the year) under paragraph 3 above.

(2)If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (1) above the calculation shall be made accordingly; and he may decide different dates for different kinds of information.

(3)Sub-paragraph (2) above applies only if the Secretary of State informs each notifiable authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph.

(4)As soon as is reasonably practicable after making a calculation under sub-paragraph (1) above the Secretary of State shall—

(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.

Information

75In section 146 (interpretation) the following subsection shall be inserted after subsection (5)—

(5A)Unless the context otherwise requires, “information” includes accounts, estimates and returns.

Tribunals

76(1)Schedule 11 (tribunals) shall be amended as follows.

(2)In paragraph 2 (jurisdiction) the following paragraph shall be inserted at the end—

(c)paragraph 4 of Schedule 4A above.

(3)In paragraph 8(4)(f) (orders of tribunals) after “responsible individual” there shall be inserted “or as a certification officer”.

General

77(1)This paragraph applies to each of the following amendments made by this Schedule—

(a)the amendment of paragraph 1(2) of Schedule 3 to the 1988 Act (read with paragraph 1(7A) of that Schedule),

(b)the amendment of paragraph 1(4) of that Schedule (read with paragraph 1(7A)), and

(c)the amendment of paragraph 1(6) of that Schedule (read with paragraph 1(7A)).

(2)Subject to sub-paragraph (3) below, the amendment applies whether the request or the conduct of the person requested occurs before or on or after the relevant day.

(3)The amendment does not apply in the case of a request made before the relevant day if before it was made two or more requests were already made to supply the same information, allow inspection of the same records, or send a copy of the same records, under the same provision.

(4)Sub-paragraph (3) above does not prevent further requests being made on or after the relevant day or the amendment applying in the case of such requests.

(5)In this paragraph “the relevant day” means the day on which the relevant period ends; and the relevant period is the period of 2 months beginning on the day this Act is passed.

78(1)This paragraph applies to each of the following amendments made by this Schedule—

(a)the amendment of paragraph 2(4) of Schedule 3 to the 1988 Act (read with paragraph 2(11A) of that Schedule),

(b)the amendment of paragraph 2(6) of that Schedule (read with paragraph 2(11A)), and

(c)the amendment of paragraph 2(9) of that Schedule (read with paragraph 2(11A)).

(2)Subject to sub-paragraph (3) below, the amendment applies whether the request or the conduct of the person requested occurs before or on or after the relevant day.

(3)The amendment does not apply in the case of a request made before the relevant day if before it was made two or more requests were already made to allow inspection of the same records, send a copy of the same records, or supply the same information, under the same provision.

(4)Sub-paragraph (3) above does not prevent further requests being made on or after the relevant day or the amendment applying in the case of such requests.

(5)In this paragraph “the relevant day” means the day on which the relevant period ends; and the relevant period is the period of 2 months beginning on the day this Act is passed.

79(1)Paragraphs 7, 8, 52, 54, 56 and 66 above shall come into force at the expiry of the period of 2 months beginning on the day this Act is passed.

(2)Paragraphs 49(3), 60 and 63 above shall come into force on such day as the Secretary of State may by order made by statutory instrument appoint; and

(a)different days may be so appointed for different provisions or for different purposes;

(b)section 195(3) of this Act shall apply to an order under this sub-paragraph as it applies to an order under section 195(2).

(3)The 1988 Act shall be treated as having been enacted with the amendments made by this Schedule, except in so far as the amendments are made by paragraph 12, 57, or 68 above or any of the paragraphs mentioned in sub-paragraph (1) or (2) above.

80In this Schedule “the 1988 Act” means the [1988 c. 41.] Local Government Finance Act 1988.

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