Please note:
All reference to 'Parts' and 'sections' are from the Local Government Finance Act 2012. For other versions of these Explanatory Notes, see More Resources.
Section 11: Power to determine further discounts for certain dwellings
Section 12: Power to set higher amount for long-term empty dwellings
Section 13: Mortgagee in possession to be liable for council tax
Section 14: Regulations about powers to require information, offences and penalties
Section 15: Calculation of a billing authority’s council tax base
Section 17: Power for HMRC to supply information for purposes of council tax
Section 18: Power for HMRC to supply information for purposes of rates in Northern Ireland
Section 20: Power to make transitional, consequential etc provision
Schedule 1: Local retention of non-domestic rates
Part 3: Payments to the Secretary of State in respect of the central share
Part 4: Payments by billing authorities to major precepting authorities
Part 5: Principal payments in connection with local retention of non-domestic rates
Part 7: Levy payments, safety net payments and distribution of remaining balance
Schedule 2: Amendments of provisions about revenue support grant in England
Schedule 3: Further amendments relating to non-domestic rating
Schedule 4: Amendments relating to council tax reduction schemes
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