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Local Government Finance Act 2012

  • Explanatory Notes Table of contents

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.

  1. Introduction

  2. Overview and Summary

  3. Overview of the Structure

    1. Non–domestic rates

    2. Council tax

      1. Council tax reduction schemes

      2. Technical reforms for council tax

  4. Territorial Extent and Application

    1. Territorial Extent: Scotland

    2. Territorial Application: Wales

    3. Territorial Extent: Northern Ireland

  5. Commentary on Sections

    1. Non-Domestic Rates

      1. Section 1: Local retention of non-domestic rates

      2. Section 2: Revenue support grant

      3. Section 3: Additional grant

      4. Section 4: General GLA Grant

      5. Section 5: Local retention of non-domestic rates: further amendments

      6. Section 6: Definition of domestic property

      7. Section 7: Payments to and from authorities

      8. Section 8: Provision of information about non-domestic rates

    2. Council Tax

      1. Section 9: Council tax reduction schemes: review

      2. Section 10: Council tax reduction schemes

      3. Section 11: Power to determine further discounts for certain dwellings

      4. Section 12: Power to set higher amount for long-term empty dwellings

      5. Section 13: Mortgagee in possession to be liable for council tax

      6. Section 14: Regulations about powers to require information, offences and penalties

      7. Section 15: Calculation of a billing authority’s council tax base

      8. Section 16: Provision of information about council tax

      9. Section 17: Power for HMRC to supply information for purposes of council tax

      10. Section 18: Power for HMRC to supply information for purposes of rates in Northern Ireland

    3. General

      1. Section 19: Interpretation

      2. Section 20: Power to make transitional, consequential etc provision

      3. Section 21: Financial provisions

      4. Section 22: Extent and short title

      5. Schedule 1: Local retention of non-domestic rates

        1. Part 1: Main non-domestic rating accounts

        2. Part 2: Determination of the central and local share

        3. Part 3: Payments to the Secretary of State in respect of the central share

        4. Part 4: Payments by billing authorities to major precepting authorities

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

        6. Part 6: Levy accounts

        7. Part 7: Levy payments, safety net payments and distribution of remaining balance

        8. Part 8: Transitional protection payments

        9. Part 9: Pooling of authorities

        10. Part 10: Designation of areas and classes of hereditament

        11. Part 11: Supplementary

      6. Schedule 2: Amendments of provisions about revenue support grant in England

      7. Schedule 3: Further amendments relating to non-domestic rating

        1. Part 1: Amendments to Schedule 8 to the LGFA 1988

        2. Part 2: Other amendments

      8. Schedule 4: Amendments relating to council tax reduction schemes

  6. Commencement

  7. Hansard References

  8. Glossary of Terms and Abbreviations

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


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