Part IV Precepts and Levies

Precepts

C1C2C3C574 Levies.

1

In this section “levying body” means any body which—

a

is established by or under an Act,

b

apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and

c

is not a precepting authority, combined police authorityF9, F8combined fire and rescue authority in WalesF1or magistrates’ courts committeeF9or combined fire authority .

C42

Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.

F72A

The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 F10section 17 of the Regional Assemblies (Preparations) Act 2003 or Part 1 of the Local Government and Public Involvement in Health Act 2007 .

3

The regulations may include provision—

a

as to when levies are to be issued;

b

imposing a maximum limit on levies;

c

as to apportionment where a body issues levies to more than one council;

d

conferring a power to issue levies by way of substitute for others;

e

as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued;

f

conferring a right to interest on anything unpaid.

4

The regulations may include provision—

F2a

that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;

b

that a county council making calculations in accordance with section 43 of that Act (originally or by way of substitute) may anticipate a levy;

F3bb

that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Metropolitan Police Authority (for which separate provision is made), may anticipate a levy;

c

as to the treatment as special expenses of amounts so anticipated;

d

as to the treatment of any levy actually issued.

F45

The regulations may include—

a

provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit);

b

provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.

6

In this section “Act” includes a private or local Act.

F57

For the purposes of this section—

a

a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; F6. . .

F6b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.