Local Government Finance Act 1982

4 Proceedings in respect of rates and precepts

(1) The validity of a precept shall not be questioned except by an application for judicial review; and the validity of a rate shall not be questioned except as aforesaid on any of the grounds mentioned in subsection (2) below.

(2) The grounds referred to in subsection (1) above in the case of a rate are—

(a) that any part of it was made for financing expenditure which the rating authority could not lawfully incur ;

(b) that it was made by reference to a precept which was wholly or partly invalid ; or

(c) any other ground not based on facts relating to a particular hereditament or to the inclusion or exclusion of any particular person in or from the rate.

(3) If on an application for judicial review the court decides to grant relief in respect of a rate on any of the grounds mentioned in subsection (2) above or in respect of a precept it shall quash the rate or precept whether the ground of invalidity relates to the whole or only to a part of it.

(4) Subsection (1) above is without prejudice to the making of an application for judicial review in any case in which it could be made apart from that subsection.

(5) Section 7 of the [1967 c. 9.] General Rate Act 1967 (appeal against rate) shall have effect subject to the foregoing provisions of this section, and accordingly the court shall not under that section amend or quash a rate except in relation to a particular hereditament.