http://www.legislation.gov.uk/id/ukpga/1992/14

http://www.legislation.gov.uk/ukpga/1992/14/schedules

Local Government Finance Act 1992

An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.

1992-03-06

text

text/xml

Statute Law Database

2024-04-02

Expert Participation

2023-12-26

Local Government Finance Act 1992

s. 52J(1)(a)

Localism Act 2011

Sch. 25

Pt. 12

s. 240(2)

art. 4(1)(ee)(iii)

Local Government Finance Act 1992

s. 52K(1)(a)

Localism Act 2011

Sch. 25

Pt. 12

s. 240(2)

art. 4(1)(ee)(iii)

Local Government Finance Act 1992

s. 52U(2)(a)

Localism Act 2011

Sch. 25

Pt. 12

s. 240(2)

art. 4(1)(ee)(iii)

Local Government Finance Act 1992

Sch. 8

para. 3(2)

Local Government etc. (Scotland) Act 1994

Sch. 14

s. 184(2)

Local Government Finance Act 1992

Sch. 8

para. 4(2)

Local Government etc. (Scotland) Act 1994

Sch. 14

s. 184(2)

Local Government Finance Act 1992

s. 6(2)(e)

Local Government Finance Act 2012

s. 13(1)

s. 13(2)

Local Government Finance Act 1992

s. 6(2)(ea)

Local Government Finance Act 2012

s. 13(1)

s. 13(2)

Local Government Finance Act 1992

Sch. 4

para. 6(1)

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

Local Government Finance Act 1992

Sch. 4

para. 6(2)(b)

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

Local Government Finance Act 1992

Sch. 4

para. 12(1)(b)

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

Local Government Finance Act 1992

Sch. 4

para. 12(1)(d)

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

Local Government Finance Act 1992

Sch. 8

para. 6(1)

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

Local Government Finance Act 1992

Sch. 8

para. 6(2)(b)

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

Local Government Finance Act 1992

Sch. 4

para. 6(1)

Welfare Reform Act 2009

Sch. 7

Pt. 1

s. 61(3)

Local Government Finance Act 1992

Sch. 4

para. 6(2)(b)

Welfare Reform Act 2009

Sch. 7

Pt. 1

s. 61(3)

Local Government Finance Act 1992

Sch. 4

para. 12(1)(b)

Welfare Reform Act 2009

Sch. 2

para. 4(a)

s. 61(3)

Local Government Finance Act 1992

Sch. 4

para. 12(1)(d)

Welfare Reform Act 2009

Sch. 2

para. 4(b)

s. 61(3)

Local Government Finance Act 1992

Sch. 8

para. 6(1)

Welfare Reform Act 2009

Sch. 7

Pt. 1

s. 61(3)

Local Government Finance Act 1992

Sch. 8

para. 6(2)(b)

Welfare Reform Act 2009

Sch. 7

Pt. 1

s. 61(3)

Local Government Finance Act 1992

Act

The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010

reg. 16

Sch. 2

reg. 1(2)

SCHEDULES

SCHEDULE 1 Persons Disregarded for Purposes of Discount

Sections 11(5) and 79(5).

is temporarily discharged under section 27 of the M4Prisons (Scotland) Act 1989, or temporarily released under rules under section 39(6) of that Act,

In this paragraph “apprentice”, “student”, “student nurse” and “youth training trainee” have the meanings for the time being assigned to them by order made by the Secretary of State.

5

1

An institution shall, on request, supply a certificate under this paragraph to any person who is following or, subject to sub-paragraph (3) below, has followed a course of education at that institution as a student or student nurse.

2

A certificate under this paragraph shall contain such information about the person to whom it refers as may be prescribed by order made by the Secretary of State.

3

An institution may refuse to comply with a request made more than one year after the person making it has ceased to follow a course of education at that institution.

4

In this paragraph—

“institution” means any such educational establishment or other body as may be prescribed by order made by the Secretary of State; and
“student” and “student nurse” have the same meanings as in paragraph 4 above.

Hospital patients

6

1

A person shall be disregarded for the purposes of discount on a particular day if on the day he is a patient who has his sole or main residence in a hospital.

2

In this paragraph “hospital” means—

a

a health service hospital within the meaning of the M8F3National Health Service Act 2006, the National Health Service (Wales) Act 2006 or section 108(1) (interpretation) of the M9National Health Service (Scotland) Act 1978; and

b

a military, air-force or naval unit or establishment at or in which medical or surgical treatment is provided for persons F115subject to service law within the meaning of the Armed Forces Act 2006.

3

The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph.

Patients in homes in England and Wales

7

1

A person shall be disregarded for the purposes of discount on a particular day if on the day—

a

he has his sole or main residence in a F4care home, independent hospital or hostel in England and Wales; and

b

he is receiving care or treatment (or both) in the home F5, hospital or hostel.

F62

In this paragraph—

“care home” means—
1. a
  a care home within the meaning of the Care Standards Act 2000; or
2. b
  F190a building or part of a building in which accommodation is provided for an adult under Part 4 of the Social Services and Well-being (Wales) Act 2014;F185or
3. c
  a building or part of a building in which accommodation is provided under Part 1 of the Care Act 2014;
“hostel” means anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph;
F120“independent hospital”—
1. a
  in relation to England, means a hospital as defined by section 275 of the National Health Service Act 2006 that is not a health service hospital as defined by that section; and
2. b
  in relation to Wales, has the same meaning as in the Care Standards Act 2000.

3

The Secretary of State may by order substitute another definition for any definition of F7“care home” or “independent hospital” for the time being effective for the purposes of this paragraph.

Patients in homes in Scotland

8

1

A person shall be disregarded for the purposes of discount on a particular day if on the day—

F8a

either—

i

he has as his sole or main residence a private hospital in Scotland; or

ii

a care home service provides, in Scotland, accommodation which is his sole or main residence; and

b

he is receiving care or treatment (or both) in the hospital or in the accommodation so provided.

2

In this paragraph—

F9“care home service” has the same meaning as in the Regulation of Care (Scotland) Act 2001 (asp 8); and
F10“hostel” means anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph;
F11“nursing home” means—
1. a
  a nursing home within the meaning of section 10(2) of the M10Nursing Homes Registration (Scotland) Act 1938 in respect of which a person is registered; or
2. b
  any premises in respect of which an exemption has been granted under section 6 or 7 of that Act;
F12“private hospital” means an independent health care service as defined in section 329(1) of the Mental Health (Care and treatment)(Scotland) Act 2003
F13“residential care home” means—
1. a
  a residential establishment provided and maintained by a local authority in respect of their functions under section 13B (provision of care and after-care) of the M11Social Work (Scotland) Act 1968; or
2. b
  a residential establishment to which Part IV of the said Act of 1968 applies; or
3. c
  residential accommodation provided and maintained by a local authority under section 7 (functions of local authorities) of the Mental Health (Scotland) Act 1984,
where the sole or main function of the establishment or accommodation is to provide personal care or support, combined with board, to persons who are solely or mainly resident in the establishment or accommodation.

F143

In the definition of “residential care home” in sub-paragraph (2) above—

“personal care” includes the provision of appropriate help with physical and social needs; and
“support” means counselling or other help provided as part of a planned programme of care.

i

otherwise than in separate and self-contained sets of premises;

ii

for persons of no fixed abode and no settled way of life; and

iii

under licences to occupy which do not constitute tenancies.

Persons of other descriptions

11

A person shall be disregarded for the purposes of discount on a particular day if—

a

on the day he falls within such description as may be prescribed; and

b

such conditions as may be prescribed are fulfilled.

F19212

1

Regulations under paragraph 11 made by the Welsh Ministers may amend Chapter 1 of Part 1 (but not this Schedule) for the purpose of providing that a person who, under the regulations, is to be disregarded for the purposes of discount on a particular day is also not to be jointly or severally liable to pay council tax in respect of any chargeable dwelling and that day.

2

Regulations which make provision as described in sub-paragraph (1) may also make provision about how liability to pay the council tax in respect of a dwelling is to be determined.

F123SCHEDULE 1ACouncil tax reduction schemes: England

Section 13A

Annotations:

Amendments (Textual)

F123

Schs. 1A, 1B inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 1

Interpretation

b

provision that is capable of being made under a relevant enactment,

with such modifications as the Secretary of State thinks fit.

11

Subject to compliance with regulations under sub-paragraph (8), a scheme may make provision that is equivalent to—

a

provision made by a relevant enactment, or

b

provision that is capable of being made under a relevant enactment,

5

For the purposes of sub-paragraph (4), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

a

sections 131 to 133 of the Social Security Contributions and Benefits Act 1992 (council tax benefit);

b

sections 134 to 137 of that Act (general provisions about income-related benefits) so far as applying in relation to council tax benefit;

c

section 1 of the Social Security Administration Act 1992 (entitlement to benefit dependent on claim) so far as applying in relation to council tax benefit;

d

section 6 of that Act (regulations about council tax benefit administration);

e

sections 32 to 34 of the Welfare Reform Act 2007 (benefit for persons taking up employment) so far as applying in relation to council tax benefit.

6

The default scheme is to take effect, in respect of dwellings situated in the area of a billing authority, if the authority fails to make a scheme on or before 31 January 2013 (or such other date as is specified in section 10(4) of the Local Government Finance Act 2012).

7

If the default scheme takes effect in the area of a billing authority, this Part applies to the default scheme as if it had been made by the authority.

Revisions to and replacement of scheme

2

The authority must supply the information required if it is in its possession or control, and must do so in such form and manner and at such time as the Secretary of State specifies in the notice.

3

If an authority fails to comply with sub-paragraph (2), the Secretary of State may exercise the function on the basis of such assumptions and estimates as the Secretary of State thinks fit.

4

In exercising, or deciding whether to exercise, any function relating to schemes, the Secretary of State may also take into account any other available information, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

Guidance

8

In exercising any function relating to schemes, a billing authority must have regard to any guidance issued by the Secretary of State.

Transitional provision

9

1

The Secretary of State may by regulations make such transitional provision regarding the commencement of schemes as the Secretary of State thinks fit.

2

Such provision may include, in particular, provision for and in connection with treating a person who is or was in receipt of council tax benefit, or who makes or has made a claim for that benefit, as having made an application for a reduction under a scheme.

SCHEDULE 1BCouncil tax reduction schemes: Wales

Section 13A

Interpretation

6

1

The regulations may—

a

require other matters to be included in schemes;

b

allow schemes to make provision that is equivalent to provision made by a relevant enactment, or provision that is capable of being made under a relevant enactment, with such modifications as specified authorities think fit;

c

prescribe the procedure which a specified authority must follow when making a scheme (including requirements regarding consultation and other steps to be taken before and after making the scheme);

d

require or allow functions conferred by the regulations to be exercised by specified authorities jointly with other authorities;

e

prescribe a default scheme which is to take effect, if a specified authority fails to make a scheme in accordance with the regulations, in respect of dwellings to which that scheme would have applied;

f

impose requirements on specified authorities relating to the review, revision or replacement of schemes;

g

enable specified authorities to make reasonable charges for the supply of copies of documents relating to schemes;

h

require specified authorities to provide to the Welsh Ministers information about schemes.

2

In particular, the regulations may under sub-paragraph (1)(a) set out provision to be included in schemes, and a default scheme prescribed under sub-paragraph (1)(e) may make provision, that is equivalent to—

a

provision made by a relevant enactment, or

b

provision that is capable of being made under a relevant enactment,

with such modifications as the Welsh Ministers think fit.

3

For the purposes of sub-paragraphs (1)(b) and (2), each of the following enactments as it had effect on the day on which the Local Government Finance Act 2012 was passed is a “relevant enactment”—

a

sections 131 to 133 of the Social Security Contributions and Benefits Act 1992 (council tax benefit);

b

sections 134 to 137 of that Act (general provisions about income-related benefits) so far as applying in relation to council tax benefit;

c

section 1 of the Social Security Administration Act 1992 (entitlement to benefit dependent on claim) so far as applying in relation to council tax benefit;

d

section 6 of that Act (regulations about council tax benefit administration);

e

sections 32 to 34 of the Welfare Reform Act 2007 (benefit for persons taking up employment) so far as applying in relation to council tax benefit.

Transitional provision

7

1

The regulations may make such transitional provision regarding the commencement of schemes as the Welsh Ministers think fit.

2 Guidance

8

In exercising any function relating to schemes, a specified authority must have regard to any guidance issued by the Welsh Ministers.

SCHEDULE 2 Administration

Sections 14(1) and 97(3).

3

1

Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of council tax.

2

The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State thinks fit.

3

The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.

F145DiscountF145Variations F125 and increases

Annotations:

Amendments (Textual)

F145

Word in Sch. 2 para. 4 cross-heading substituted (S.) (5.12.2012) by Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11), ss. 3(4), 5(1)

F125

Words in Sch. 2 para. 4 cross-heading inserted (E.W.) (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 12(14)

is not subject to any increase; and

b

at any time before the end of the financial year following the financial year concerned, the person has reason to believe that the chargeable amount ~~F132is not in fact subject to any discount, or is subject to a discount of a smaller amountF132—~~,

i

is not in fact subject to any discount, or is subject to a discount of a smaller amount, or

ii

is in fact subject to an increase (whether or not the person is aware of the amount of the increase),

the person shall, within such period as may be prescribed, notify the authority of his belief.

F1485A

The regulations may include provision that where—

a

in accordance with any provision included under sub-paragraph (4) the authority informs the person concerned of its assumption; and

b

at any time before the end of the financial year following the financial year concerned, the person has reason to believe—

i

that the authority's assumption is based on a misapprehension about the period during which there will be, or was, no resident of the dwelling; and

ii

that misapprehension has resulted in the authority incorrectly assuming that the chargeable amount is not subject to any increase, or in the authority underestimating the amount of the increase,

the person must, within such period as may be prescribed, notify the authority of that belief.

5B

The regulations may include provision—

a

that any person appearing to an authority to be a resident, owner or managing agent of a particular dwelling must supply to the authority such information as fulfils the following conditions—

i

it is in the possession or control of the person concerned;

ii

the authority requests the person concerned to supply it; and

iii

it is requested by the authority for the purpose of ascertaining whether the chargeable amount is subject to any variation on the basis that, in respect of any period specified in the request, there is, was or will be no resident of the dwelling;

b

that the information is to be supplied within a prescribed period of the request being made and, if the authority so requires, in a form specified in the request; and

c

that a request may be served on the person concerned either by name or by such description as may be prescribed.

6

In construing ~~F149the reference in sub-paragraph (5)(b)~~F149the references in sub-paragraphs (5)(b), (5A)(b)(ii) and (5B)(a)(iii) above to the chargeable amount, the fact that the person concerned has wholly or partly discharged his liability to pay the amount shall be ignored.

F1337

In this paragraph, “increase” means an increase under section 11B(1)(b) F188(higher amount of tax for empty dwellings: England), F20011C(1)(b) (higher amount for dwellings occupied periodically: England), 12A(1)(b) (higher amount of tax for empty dwellings: Wales) or 12B(1)(b) (higher amount of tax for dwellings occupied periodically: Wales) .

5

Regulations under this Schedule may include, as regards a case where persons are or will be jointly and severally liable to pay to an authority, in respect of a particular dwelling, an amount in respect of council tax for a financial year, provision equivalent to that included under paragraph 4 above subject to any modifications the Secretary of State thinks fit.

Reductions for lump sum payment etc.

6

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 in respect of a dwelling an amount (“the chargeable amount”) in respect of council tax for a financial year, 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 thinks fit.

4

The regulations may include provision that, in a case where an authority has 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.

7

1

Regulations under this Schedule may include provision that where—

a

a person has sole liability to pay to an authority a sum on account in respect of council tax;

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 to an authority a sum on account in respect of council tax, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State thinks fit.

Exempt dwellings etc.

b

prescribing additional information which the notification must contain;

c

that if at the time when a person is notified under any provision included in regulations under sub-paragraph (2) or (3) above the authority has not yet given him a notification under any provision included in regulations under sub-paragraph (1) above, the authority shall not be required to give him such a notification.

5

For the purposes of this paragraph a dwelling is a relevant dwelling on any day if—

a

on the day the dwelling is an exempt dwelling; or

b

in respect of the financial year in which the day falls and the dwelling, the amount set under section 30 or 93 of this Act F21 or, where the authority is a regional council, each amount set under section 93 of this Act is nil.

6

In this paragraph any reference to the person concerned is a reference to a person who, in respect of the particular dwelling, would be solely liable to pay to the authority an amount in respect of council tax for the particular day if the dwelling were not or had not been a relevant dwelling on that day.

9

1

Regulations under this Schedule may include provision that, as regards each financial year, an authority shall take reasonable steps to ascertain whether any dwellings will be or were exempt dwellings for any period during the year.

2

The regulations may include provision that—

a

where (having taken such steps) the authority has no reason to believe that a particular dwelling will be or was an exempt dwelling for any period during the year, it shall assume, for the purposes of regulations under this Schedule, that the dwelling will be or was a chargeable dwelling for that period; and

b

where (having taken such steps) the authority has reason to believe that a particular dwelling will be or was an exempt dwelling for any period during the year, it shall assume, for those purposes, that the dwelling will be or was an exempt dwelling for that period.

3

The regulations may include provision—

a

that the authority must inform the relevant person of that assumption;

b

prescribing additional information which the authority must give to that person;

c

as to the period within which or time at which any information must be given.

4

The regulations may include provision that where—

a

in accordance with any provision included under sub-paragraph (3) above the authority informs the relevant person that it has assumed that the dwelling will be or was an exempt dwelling for a particular period during the year; and

b

at any time before the end of the following financial year, the person has reason to believe that in fact the dwelling will not be or was not an exempt dwelling for that period, or will be or was an exempt dwelling for a shorter period,

the person shall, within such period as may be prescribed, notify the authority of his belief.

5

Regulations under this Schedule may include provision—

a

that any person appearing to an authority to be a resident, owner or managing agent of a particular dwelling shall supply to the authority such information as fulfils the following conditions—

i

it is in the possession or control of the person concerned;

ii

the authority requests the person concerned to supply it; and

iii

it is requested by the authority for the purpose of identifying the person who, in respect of any period specified in the request, is or will be the relevant person in relation to the dwelling;

b

The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

an appropriate billing authority, in relation to a registrar of births and deaths, is a billing authority whose area includes all or part of, or falls within, the registrar’s sub-district;

b

an appropriate F99localauthority, in relation to a district registrar, is a F99local authority whose area includes all or part of, or falls within, the registrar’s registration district.

14

1

Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—

a

the Secretary of State;

b

any appropriate precepting authority; or

c

any appropriate levying body,

to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.

2

3

Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.

4

Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).

5

In this paragraph—

“Revenue and Customs official”,
“the Revenue and Customs”, and
“function of the Revenue and Customs”,

have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005.

15B

1

2

The following are qualifying persons for the purpose of this paragraph—

a

a billing authority in Wales;

b

a person authorised to exercise any function of such an authority relating to council tax;

c

a person providing services to such an authority relating to council tax.

3

Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.

4

Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).

5

In this paragraph—

“Revenue and Customs official”, “the Revenue and Customs” and “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005;
“prescribed” means prescribed by regulations made by the Welsh Ministers.

6

Regulations under this paragraph must not be made except with the consent of the Commissioners for Her Majesty's Revenue and Customs.

7

A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

15C

1

2

The following are qualifying persons for the purpose of this paragraph—

a

a local authority;

b

a person authorised to exercise any function of such an authority relating to council tax;

c

a person providing services to such an authority relating to council tax.

3

Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.

4

Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).

5

In this paragraph—

“Revenue and Customs official”, “the Revenue and Customs” and “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005;
“prescribed” means prescribed by regulations made by the Scottish Ministers.

6

Regulations under this paragraph must not be made except with the consent of the Commissioners for Her Majesty's Revenue and Customs.

7

Regulations under this paragraph—

a

are subject to the negative procedure; and

b

may make—

i

different provision for different purposes, including different provision for different areas or for different authorities, and

ii

such incidental, consequential, transitional or supplementary provision as the Scottish Ministers think necessary or expedient.

Regulations under this Schedule may include provision that an authority—

a

may supply relevant information to any person who requests it for a purpose not relating to Part I or II of this Act; and

b

may charge a prescribed fee for supplying the information.

2

2

The power under sub-paragraph (1) above, so far as relating to personal information, extends only to information which consists of an individual’s name or an address or number for communicating with him.

3

In this paragraph—

“personal information” means information which relates to an individual (living or dead) who can be identified—
1. a
  from that information, or
2. b
  from that information and other information of the authority,
and includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual;
“vacant dwelling” means a dwelling in which no one lives and which is substantially unfurnished.

Supplemental

20

In this Schedule—

a

any reference to a payment on account of an amount, however expressed, is to any payment (whether interim, final or sole) in respect of the amount; and

b

any reference to a managing agent, in relation to a dwelling, is to a person authorised to arrange lettings of the dwelling.

F2921

a

a person is required by any provision included in regulations under paragraph 4, 5, 9 or 10(2) of Schedule 2 to this Act to notify a billing authority; and

b

he fails without reasonable excuse to notify the authority in accordance with the provision,

he fails to notify the authority in accordance with the provision,

Where a penalty is imposed on a person (“P”) under regulations under section 14C, and P alleges that there is no power in the case concerned to impose a penalty of the amount imposed, P may appeal to a valuation tribunal under this sub-paragraph against the imposition.

4

Where a person is convicted of an offence, the conduct by reason of which he is convicted shall not also allow a penalty to be imposed under paragraph 1 or 2 above.

5 C51

If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or (as the case may be) the last occasion when the power conferred by this paragraph was exercised, they may by order substitute for any sum for the time being specified in paragraph 1 or 2 above such other sum as appears to them to be justified by the change.

2

An order under this paragraph shall not apply in relation to any failure which began or anything done before the date on which the order comes into force.

6

1

The Secretary of State may make regulations containing provision as to the collection of amounts payable as penalties under paragraph 1 or 2 above F141or under regulations under section 14C.

2

The regulations may include provision for the collection of such amounts (including provision about instalments and notices) which is equivalent to that made in regulations under paragraphs 2 and 3 of Schedule 2 to this Act for the collection of amounts persons are liable to pay in respect of council tax subject to any modifications the Secretary of State thinks fit.

3

The regulations may include provision that, where the imposition of a penalty is subject to an appeal, no amount shall be payable in respect of the penalty while the appeal is outstanding.

4

The regulations may include rules for ascertaining whether an imposition is subject to an appeal, and whether an appeal is outstanding; and the regulations may treat an appeal as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

5

The regulations may include provisions dealing with any case where a penalty under paragraph 1 or 2 above F142or under regulations under section 14C is quashed or revoked, and may in particular provide for the repayment of an amount or the allowance of an amount by way of deduction against a sum due.

6

In the application of this paragraph to England and Wales, any reference to an appeal includes a reference to an arbitration in pursuance of regulations made under paragraph 4 of Schedule 11 to the 1988 Act (valuation tribunals).

SCHEDULE 4 Enforcement: England and Wales

Section 14(3).

Regulations for recovery of sums payable

1

The Secretary of State may make regulations in relation to the recoveryF167, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of any sum which has become payable to a billing authority under any provision included in regulations under—

a

paragraph 2, 3 or 6(2) or (3) of Schedule 2 to this Act; or

b

paragraph 6 of Schedule 3 to this Act,

provision that a statement in writing to the effect that wages of any amount have been paid to the debtor during any period, purporting to be signed by or on behalf of his employer, shall be evidence of the facts there stated;

f

provision that, for the purpose of enabling inquiry to be made as to the debtor’s conduct and means, a justice of the peace may issue a summons to him to appear before a magistrates’ court and (if he does not obey the summons) may issue a warrant for his arrest;

g

provision that, for the purpose of enabling such inquiry, a justice of the peace may issue a warrant for the debtor’s arrest without issuing a summons;

h

f

where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) the person concerned no steps, or no further steps, by way of attachment, deduction, F181exercise of the power conferred by section 14(4), bankruptcy or charging may be taken.

2

Any reference in this paragraph to attachment of earnings includes a reference to attachment of allowances.

F41Quashing of liability orders

Annotations:

Amendments (Textual)

F41

Sch. 4 para. 12A and preceding cross-heading inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 82

12A

Regulations under paragraph 1(1) above may provide—

a

that, where on an application by the authority concerned a magistrates' court is satisfied that a liability order should not have been made, it shall quash the order;

b

that, where on an application to a magistrates' court for the quashing of a liability order, the court is satisfied that, had the original application been for a liability order in respect of a lesser sum payable, such an order could properly have been made, it shall substitute a liability order in respect of the aggregate of—

i

that lesser sum, and

ii

any sum included in the quashed order in respect of the costs incurred in obtaining it.

Magistrates and justices

13

Regulations under paragraph 1(1) above may include—

a

provision for determining what justices and magistrates’ courts are to have jurisdiction in cases provided for by the regulations;

b

provision as to the composition of magistrates’ courts in cases provided for by the regulations.

Admissibility of evidence

14

1

Regulations under paragraph 1(1) above may include provision that, in any proceedings before a magistrates’ court under any provision included by virtue of the preceding provisions of this Schedule—

a

a statement contained in a document of record shall be admissible as evidence of any fact stated in it of which direct oral evidence would be admissible; and

b

a certificate which is made with respect to a document of record produced by a computer and purports to be signed by a responsible person shall be admissible as evidence of anything which is stated in it to the best of his information and belief.

2

In this paragraph—

“document of record” means a document constituting or forming part of a record compiled by the authority concerned;
“responsible person” means a person occupying a responsible position in relation to the operation of the computer;
“statement” includes any representation of fact, whether made in words or otherwise.

Exclusion of certain matters

15

Regulations under paragraph 1(1) above may provide that any matter which could be the subject of an appeal under section 16 of this Act, or regulations under section 24 of this Act, may not be raised in proceedings under the regulations.

Costs

16

Regulations under paragraph 1(1) above may provide that where an authority has received in proceedings under the regulations an amount by way of costs it shall pay a prescribed amount, or an amount determined in accordance with prescribed rules, to a prescribed person for the benefit of such court as is identified in accordance with prescribed rules.

Termination of proceedings

17

1

Regulations under paragraph 1(1) above may provide that in a case where—

a

proceedings under the regulations have been taken as regards the recovery of any sum mentioned in paragraph 1(1) above; and

b

the outstanding amount is paid or tendered to the authority to which it is payable;

19

1

Regulations under paragraph 1(1) above may apply any provision contained in or made under a relevant enactment, or may apply any such provision subject to prescribed modifications, or may contain provision equivalent to any such provision (whether or not subject to prescribed modifications).

2

For the purposes of sub-paragraph (1) above relevant enactments are the M17Attachment of Earnings Act 1971, the M18Charging Orders Act 1979, Part II of the M19Social Security Administration Act 1992, and any enactment applied by any of those enactments.

F1823

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

F42Interpretation

Annotations:

Amendments (Textual)

F42

Sch. 4 para. 20 and preceding cross-heading inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 54

20

In this Schedule, except F194paragraphs 5(1A)(b)(ii), 6 and 8, “prescribed” means prescribed by regulations made—

a

in relation to England, by the Secretary of State, and

b

in relation to Wales, by the National Assembly for Wales.

SCHEDULE 5 Part Residential Subjects: Scotland

Section 72(8).

Addition, deletion or amendment of apportionment notes

1

Where, on or after 1st April 1993, the assessor alters the valuation roll by entering therein lands and heritages which are part residential subjects, he shall apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them and shall include in the entry an apportionment note.

2

Subject to paragraph 6 below, where, on or after 1st April 1993—

a

lands and heritages included in the valuation roll become or cease to be part residential subjects; or

b

there is such a change as between the residential and non-residential use of lands and heritages that the apportionments of the net annual value and the rateable value shown in the valuation roll are incorrect,

the assessor shall apportion or, as the case may be, re-apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them, and shall alter the roll by adding an apportionment note to the entry in respect of those lands and heritages or, as the case may be, by deleting or amending the existing note.

3

Subject to paragraph 6 below, where, under any of the provisions of section 2(1) of the 1975 Act (which provides for the alteration of the valuation roll in certain circumstances), the assessor alters the net annual value and the rateable value of any lands and heritages which are part residential subjects, he shall apportion the new net annual value and the new rateable value as between the residential and the non-residential use of the subjects, and shall amend the apportionment note accordingly.

Date of coming into effect of addition, deletion or amendment of apportionment note

4

Where an apportionment note is included under paragraph 1 above as part of an entry relating to any land and heritages in the valuation roll, the note shall take effect from—

a

the date when the lands and heritages to which the entry relates come into existence or occupancy; or

b

the beginning of the financial year in which the entry is made,

whichever is the later.

5

Subject to paragraph 6 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 2 above, or by an amendment to an apportionment note under paragraph 3 above, the alteration shall take effect from—

a

the date of the event by reason of which the addition, deletion or amendment is made, or

b

the beginning of the financial year in which the addition, deletion or amendment is made,

whichever is the later.

6

No alteration to the valuation roll consisting of an amendment to an apportionment note shall be made or take effect until three months, or such other period as may be prescribed, after the date when that apportionment note is made or takes effect, whichever is the later.

Revaluation

7

Where the assessor makes up a valuation roll in respect of a financial year which is a year of revaluation within the meaning of section 37(1) of the 1975 Act (which defines terms used in that Act), he shall apportion the new net annual value and the new rateable value of any lands and heritages which are part residential subjects as between the residential and non-residential use of the subjects, and shall include in the entry relating to those lands and heritages a new apportionment note.

General

8

For the purposes of this Schedule the extent to which subjects are used residentially shall be determined by reference to the use made of the subjects as the sole or main residence of any person, and criteria may be prescribed by reference to which any apportionment or re-apportionment of net annual values and rateable values under this Schedule is to be carried out.

9

No rates shall be leviable in respect of such part of their rateable value as relates to the residential use of any lands and heritages which are part residential subjects.

Noting of date on which alterations take effect

10

Where the assessor has altered the entry in the valuation roll relating to any lands and heritages by adding, deleting or amending an apportionment note, he shall also alter the entry by adding thereto a note of the date on which the alteration takes effect.

Notification of addition, deletion or alteration of apportionment notes

11

Section 3 of the M201975 Act (which requires the assessor to notify the rating authority and other persons affected of any alterations in the roll, and provides for a right of appeal against any such alterations) shall apply to any addition, deletion or amendment of apportionment notes made under this Schedule as it applies to deletions and alterations made under section 1 or 2 of that Act.

SCHEDULE 6 Completion of New Buildings: Scotland

Section 83(1).

1

Where a local assessor is of the opinion—

a

that the erection of a building has been completed; or

b

that the work remaining to be done on a building is such that its erection can reasonably be expected to be completed within three months,

and that the building constitutes, or when completed will constitute, a dwelling, the local assessor may serve on the owner of the building a notice (referred to as “a completion notice”) stating that the erection of the building is to be treated for the purposes of this Schedule as completed on the date of service of the notice or on such later date as may be specified by the notice; and the local assessor shall along with the completion notice send to the owner a notice of his right of appeal by virtue of paragraph 2 below.

2

If a person on whom a completion notice is served agrees in writing that the erection of the building to which the notice relates shall be treated for the purposes of this Schedule as completed on a date specified by the agreement, it shall be treated for those purposes as completed on that day and the notice shall be deemed to be withdrawn.

3

4

In the case of a building to which work remains to be done of a kind which is customarily done to a building of the type in question after the erection of the building has been substantially completed, it shall be assumed for the purposes of this Schedule that the erection of the building has been or can reasonably be expected to be completed at the expiration of such period, beginning with the date of its completion apart from the work, as is reasonably required for carrying out the work.

SCHEDULE 7 Reduction of Council Tax: Scotland

Section 94(2).

Parliamentary proceedings for reduction of council tax

1

If the Secretary of State is satisfied that the total estimated expenses mentioned in section 93(3) of this Act of a local authority in respect of any financial year are excessive or that there is an excessive increase in those expenses over the total estimated expenses there mentioned of the local authority in respect of the financial year preceding that year, he may make and cause to be laid before the House of Commons a report proposing a reduction in the council tax set by the authority in respect of that year and stating—

a

the amount of the reduction so proposed; and

b

his reasons for proposing that reduction.

2

A report under sub-paragraph (1) above shall set out any representations made by the local authority to which it relates with respect to the matters referred to in the report or a summary of these representations.

3

In determining, for the purposes of sub-paragraph (1) above, whether, in relation to any financial year, the total estimated expenses of a local authority are excessive or that any increase in those expenses is excessive, the Secretary of State—

a

may leave out of account such categories of estimated expenses as he thinks fit; and

b

shall have regard to such principles as he may determine in respect of that year.

4

Different principles may be determined under sub-paragraph (3) above for different classes of local authority and the Secretary of State may classify local authorities for the purposes of this sub-paragraph by reference to such factors as he thinks fit.

5

In determining what amount to state under sub-paragraph (1)(a) above, the Secretary of State may have regard to any balances in the general fund of the local authority.

F436

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

Procedure prior to Parliamentary proceedings

2

The Secretary of State shall not make and cause to be laid a report under paragraph 1 above without having afforded to the local authority to which the report relates an opportunity of making representations on—

a

whether the total estimated expenses of the authority are excessive or, as the case may be, whether the increase in those expenses is excessive;

b

the amount of the reduction proposed in the council tax; and

c

his reasons for proposing that reduction,

paragraph 2, 3, 6(2) or (3) of Schedule 2 to this Act; or

b

paragraph 6 of Schedule 3 to this Act,

and has not been paid.

2

References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

2

1

Subject to sub-paragraphs (4) and (5) below, any sum to which this Schedule applies may be recovered by the F45local authority by diligence—

a

authorised by a summary warrant granted under sub-paragraph (2) below; or

b

in pursuance of a decree granted in an action of payment.

2

The sheriff, on an application by the authority accompanied by a certificate from them containing such particulars as may be prescribed, shall grant a summary warrant in a form provided for by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (3) below, of the amount of the sum remaining due and unpaid along with a surcharge of 10 per cent. of that amount.

3

The diligences referred to in sub-paragraph (2) above are—

F46a

an attachment;

F116aa

a money attachment;

b

an earnings arrestment;

c

an arrestment and action of furthcoming or sale.

4

It shall be incompetent for the sheriff to grant a summary warrant under sub-paragraph (2) above in respect of any sum to which this Schedule applies if an action has already been raised for the recovery of that sum; and, without prejudice to sub-paragraph (5) below, on the raising of an action for the recovery of any such sum, any existing summary warrant in so far as it relates to the recovery of that sum shall cease to have effect.

5

It shall be incompetent to raise an action in Scotland for the recovery of any sum to which this Schedule applies if, in pursuance of a summary warrant, any of the diligences mentioned in sub-paragraph (3) above for the recovery of that sum has been executed.

6

The Secretary of State may by order substitute another percentage for the percentage which is for the time being mentioned in sub-paragraph (2) above.

3

1

In any proceedings for the recovery of any sum to which this Schedule applies, whether by summary warrant or otherwise, no person shall be entitled to found upon failure by the F47local authority or any other authority or body to comply with any provision included in regulations made under the provisions specified in paragraph 1 above relating to the date by which something shall be done.

2

No misnomer or inaccurate description of any person or place or mistake or informality in any notice or other document or communication relating to the levy or collection of any council tax or council water charge or in any proceedings for the payment thereof shall prejudice the recovery thereof.

4

1

Subject to sub-paragraph (2) below and without prejudice to F48section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17)(expenses of attachment)F117and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment) , the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant under paragraph 2 above shall be chargeable against the debtor.

2

No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the F49local authority for, the sums paid to him by the debtor in satisfaction of an amount owing to the authority by way of council tax or council water charge.

5

1

Regulations under this Schedule may provide that where a summary warrant or a decree in an action for payment has been granted against a person (“the debtor”) he shall, during such time as the amount in respect of which the warrant or decree was granted remains wholly or partly unpaid, be under a duty to supply relevant information to the authority concerned.

2

Relevant information is such information as fulfils the following conditions—

a

it is in the debtor’s possession or control;

b

the authority request him to supply it; and

c

it falls within a prescribed description of information.

3

The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

6

1

Regulations made under this paragraph may provide that where a F50localauthority has obtained a summary warrant or a decree against a person (the debtor) in respect of arrears of sums payable under paragraph 1(1) above and the debtor is entitled to F165universal credit income supportF51, a jobseeker’s allowanceF107, state pension credit or an employment and support allowanceF52 . . .

a

the F50local authority may, without prejudice to their right to pursue any other means of recovering such arrears, apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of F53that benefitin order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the summary warrant or decree was granted; and

b

the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.

2

Regulations made under this paragraph may include—

a

provision allowing or requiring adjudication as regards an application and provision as to appeals and reviews;

b

a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of F166universal credit income supportF54, a jobseeker’s allowanceF108, state pension credit or an employment and support allowance do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;

c

provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;

d

provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.

SCHEDULE 9 Social Security: Council Tax Benefit

Section 103.

SCHEDULE 10 Local Government Finance: England and Wales

Section 104.

Part I Non-Domestic Rating

Alteration of lists

I11

In section 55 of the 1988 Act (alteration of lists), in subsection (7), for paragraphs (a) and (b) there shall be substituted the following paragraph—

a
provision requiring payments or repayments to be made, with or without interest, and

Multiple moorings

I22

1

In section 64 of the 1988 Act (hereditaments), after subsection (3) there shall be inserted the following subsections—

3A
The Secretary of State may make regulations providing that where on any land there are two or more moorings which—
a
are owned by the same person,
b
are not domestic property, and
c
are separately occupied, or available for separate occupation, by persons other than that person,
a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.
3B
Regulations under subsection (3A) above may provide that—
a
where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information;
b
while such a determination is in force—
i
the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and
ii
no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day.

2

After subsection (11) of that section there shall be inserted the following subsection—

12
In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.

Places of religious worship etc.

I33

In Schedule 5 to the 1988 Act (non-domestic rating: exemption), in paragraph 11, for sub-paragraph (2) there shall be substituted the following sub-paragraphs—

2
A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and—
a
is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or
b
is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
3
In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.

Valuation

I44

In Schedule 6 to the 1988 Act (non-domestic rating: valuation), in paragraph 2, for sub-paragraph (6A) there shall be substituted the following sub-paragraph—

6A
For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the Secretary of State.

Special authorities’ multipliers

5

In Part II of Schedule 7 to the 1988 Act (non-domestic rating: special authorities’ multipliers), in paragraph 9, for sub-paragraphs (3) and (4) there shall be substituted the following sub-paragraphs—

3
The multiplier must be not greater than the required maximum for the year.
4
The required maximum for the year shall be calculated in accordance with the formula—
$A + \frac{B (C - D)}{E \times F}$
where—
A is the non-domestic rating multiplier for the year determined in accordance with Part I of this Schedule,
B is a percentage prescribed for the year by order made by the Secretary of State,
C is the amount calculated (or last calculated) for the year by the authority under section 32(4) of the Local Government Finance Act 1992,
D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,
E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, and
F is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.
5
An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.

Contributions

6

1

Part II of Schedule 8 to the 1988 Act (non-domestic rating contributions) shall be amended as follows.

2

In sub-paragraph (1) of paragraph 4, for the words “charging authority" there shall be substituted the words “ billing authority ”.

3

F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Sub-paragraph (4) of that paragraph shall cease to have effect.

5

After sub-paragraph (5) of that paragraph there shall be inserted the following sub-paragraph—

5A
The Secretary of State may also incorporate in the rules provision for the deduction, in the case of a special authority, of an amount determined by him for the year in relation to that authority; and sub-paragraph (3) above shall have effect subject to this.

6

In sub-paragraph (2) of paragraph 5, for the words “charging authority" there shall be substituted the words “ billing authority ”.

7

In sub-paragraph (6) of that paragraph, for paragraphs (b) and (c) there shall be substituted the following paragraphs—

b
notify the amount so calculated to the Secretary of State, and
c
arrange for the calculation and the amount to be certified under arrangements made by the Audit Commission for Local Authorities in England and Wales (the Commission).

8

After that sub-paragraph there shall be inserted the following sub-paragraph—

6A
The Commission shall send a copy of the certification of the calculation and the amount to the Secretary of State.

9

In sub-paragraphs (8) and (9) of that paragraph, for the words “sub-paragraph (6)(c) above" there shall be substituted the words “ sub-paragraph (6)(b) above ”.

10

For sub-paragraph (10) of that paragraph there shall be substituted the following sub-paragraphs—

10
If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the Secretary of State shall—
a
if he believes that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of his reasons for that belief;
b
if he is not of that belief, pay to the authority, at such time as he decides with the Treasury’s approval, an amount equal to the difference between the amount so notified and the provisional amount.
11
Sub-paragraph (12) below applies where—
a
at any time after the year ends the Secretary of State has received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to him in relation to the authority under sub-paragraph (6A) above, and
b
the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the Secretary of State under sub-paragraph (6)(b) above.
12
Where this sub-paragraph applies the Secretary of State shall—
a
calculate the amount of the difference (if any) between the certified amount and the provisional amount, and
b
if there is a difference, inform the authority of the amount of the difference.
13
If at the time the Secretary of State makes the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—
a
sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and
b
sub-paragraph (14) below shall apply.
14
Where this sub-paragraph applies—
a
if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the Secretary of State at such time as he may direct, and
b
if the certified amount is less than the provisional amount the Secretary of State shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as he decides with the Treasury’s approval.
15
Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the Secretary of State makes the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—
a
for the making of payments by the Secretary of State or the authority, and
b
as to the time at which any such payment must be made.

11

For sub-paragraph (2) of paragraph 6 there shall be substituted the following sub-paragraph—

2
Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the Secretary of State may make regulations—
a
requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions;
b
enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied—
i
it is not reasonably practicable for the person making the calculation to take it into account; and
ii
it was received by the authority after a prescribed date (which may be before or after the end of the year in question).

Pooling

7

For Part III of Schedule 8 to the 1988 Act (non-domestic rating: pooling) there shall be substituted the following Part—

Part III Distribution
Interpretation
8
1
For the purposes of this Part of this Schedule a receiving authority is any billing authority or major precepting authority.
2
Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section 78A above.
Distributable amount
9
1
Before a financial year begins the Secretary of State shall estimate—
a
the aggregate of the items of account which will be credited to the account kept for the year; and
b
the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.
2
In making any estimate under sub-paragraph (1) above the Secretary of State may make such assumptions as he sees fit.
3
If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Secretary of State shall calculate the amount equal to the difference.
4
In the local government finance report for the year the Secretary of State shall specify the amount arrived at under this paragraph (the distributable amount for the year).
Distribution: local government finance reports
10
1
A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the distributable amount for the year.
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 the basis of distribution.
11
1
This paragraph applies where—
a
in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with paragraph 9 above; and
b
the report has been laid before the House of Commons.
2
If the report is approved by resolution of the House of Commons, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.
3
As soon as is reasonably practicable after the report has been so approved, the Secretary of State shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.
4
Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the Secretary of State may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.
5
The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under paragraph 13 below in relation to the local government finance report.
6
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 (3) or (4) above, the calculation shall be made accordingly, and he may decide different dates for different kinds of information.
7
Sub-paragraph (6) above applies only if the Secretary of State informs each receiving 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 (whether before or after the distributable amount for the year is calculated under paragraph 9 above).
8
As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the Secretary of State shall inform each receiving authority of the sum he calculates falls to be paid to it as its share of the distributable amount for the year.
12
1
Where a calculation is made under paragraph 11(3) above the Secretary of State shall pay to each receiving authority any sum calculated as falling to be paid to it.
2
The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the Secretary of State determines with the Treasury’s consent.
3
Where a calculation is made under paragraph 11(4) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) above, the Secretary of State shall pay to the authority a sum equal to the difference.
4
The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year concerned.
5
Where a calculation is made under paragraph 11(4) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) above, a sum equal to the difference shall be paid by the authority to the Secretary of State.
6
The sum shall be paid on such day after the end of the financial year concerned as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
Distribution: amending reports
13
1
Subject to sub-paragraph (6) below, after a local government finance report has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph.
2
An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report.
3
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 the amendments which he proposes to make.
4
The report shall be laid before the House of Commons.
5
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 receiving authority.
6
Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
14
1
As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
2
Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the Secretary of State may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution.
3
A calculation may not be made under sub-paragraph (2) above after whichever is the later of—
a
the end of the financial year following the financial year concerned, and
b
the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.
4
Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.
15
1
This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) above in relation to an amending report.
2
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference.
3
The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made.
4
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State.
5
The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
6
In this paragraph “the relevant previous calculation” means—
a
in relation to a calculation made under paragraph 14(1) above, the calculation under paragraph 11(3) above or, where a further calculation has been made under paragraph 11(4) above, that further calculation;
b
in relation to a calculation made under paragraph 14(2) above, the calculation made under paragraph 14(1) above.

Part II Grants

8

In section 76 of the 1988 Act (interpretation), for subsections (2) and (3) there shall be substituted the following subsection—

2
A receiving authority is any billing authority or major precepting authority.

9

In section 78 of the 1988 Act (revenue support grant), subsections (6) and (7) shall cease to have effect.

10

After section 78 of the 1988 Act there shall be inserted the following section—

78A Local government finance reports.
1
A determination under section 78 above shall be specified in a report (to be called a local government finance report).
2
A local government finance report shall also specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the amount of revenue support grant which under this Part falls to be paid to such authorities for the financial year to which the report relates (the financial year concerned).
3
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 the basis of distribution.
4
The report shall be laid before the House of Commons.
5
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 receiving authority.

11

1

In subsection (1) of section 79 of the 1988 Act (effect of report’s approval), for the words “section 78" there shall be substituted the words “ sections 78 and 78A ”.

2

In subsection (4) of that section, for the words “sections 80 to 83 below or sections 80 to 84 below (as the case may be)" there shall be substituted the words “ sections 82 and 83 below ”.

12

Sections 80 and 81 of the 1988 Act (distribution reports and their effect) shall cease to have effect.

13

For section 82 of the 1988 Act there shall be substituted the following section—

82 Calculation of sums payable.
1
As soon as is reasonably practicable after a local government finance report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution specified in the report as so approved.
2
Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution so specified.
3
The power to make a calculation under subsection (2) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under section 84A below in relation to the local government finance report.
4
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 subsection (1) or (2) above the calculation shall be made accordingly, and he may decide different dates for different kinds of information.
5
Subsection (4) above applies only if the Secretary of State informs each receiving 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 section (whether before or after a determination is made for the year under section 78 above).
6
As soon as is reasonably practicable after making a calculation under subsection (1) or (2) above the Secretary of State shall, subject to subsection (7) below, inform each receiving authority of the sum he calculates falls to be paid to it by way of revenue support grant for the year.
7
If the Secretary of State calculates in the case of a particular receiving authority that no sum falls to be paid to it as mentioned in subsection (6) above, he shall inform the receiving authority of that fact.

14

Section 84 of the 1988 Act (special provision for transitional years) shall cease to have effect.

15

Immediately before section 85 of the 1988 Act there shall be inserted the following sections—

Revenue support grant: amending reports
84A Amending reports.
1
Subject to subsection (6) below, after a local government finance report has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this section.
2
An amending report under this section shall contain amendments to the basis of distribution specified in the local government finance report.
3
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 the amendments which he proposes to make.
4
The report shall be laid before the House of Commons.
5
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 receiving authority.
6
Where an amending report under this section has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this section in relation to the same local government finance report.
84B Calculation of sums payable under amending reports.
1
As soon as is reasonably practicable after an amending report made under section 84A above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the financial year concerned in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
2
Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with that basis of distribution.
3
A calculation may not be made under subsection (2) above after whichever is the later of—
a
the end of the financial year following the financial year concerned, and
b
the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.
4
Subsections (4) to (7) of section 82 above apply in relation to calculations made under subsections (1) and (2) above as they apply in relation to calculations made under subsections (1) and (2) of that section.
84C Payment of sums under amending reports.
1
This section applies where a calculation (the relevant calculation) is made under section 84B(1) or (2) above in relation to an amending report.
2
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference.
3
The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made.
4
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State.
5
The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
6
In this section “the relevant previous calculation” means—
a
in relation to a calculation made under section 84B(1) above, the calculation under section 82(1) above or, where a further calculation has been made under section 82(2) above, that further calculation;
b
in relation to a calculation made under section 84B(2) above, the calculation made under section 84B(1) above.

F14316

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

17

In section 86 of the 1988 Act (effect of report’s approval), subsections (4) to (6) shall cease to have effect.

18

For section 88A of the 1988 Act there shall be substituted the following sections—

Other grants
88A Council tax grants.
1
If regulations under section 13 of the Local Government Finance Act 1992 (reduced amounts of tax) have effect as regards a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a billing 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 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 the council tax set by it for the financial year concerned.
88B Special grants.
1
The Secretary of State may, with the consent of the Treasury, pay a grant (in this section referred to as a special grant) in accordance with this section to a relevant authority.
2
Where the Secretary of State proposes to make one special grant he shall, before making the grant, make a determination stating with respect to the grant—
a
to which authority it is to be paid,
b
the purpose for which it is to be paid, and
c
the amount of the grant or the manner in which the amount is to be calculated.
3
Where the Secretary of State proposes to make two or more special grants to different authorities he shall, before making the grants, make a determination stating with respect to the grants—
a
to which authorities they are to be paid,
b
the purpose for which they are to be paid, and
c
either—
i
the amount of the grant which he proposes to pay to each authority or the manner in which the amount is to be calculated, or
ii
the total amount which he proposes to distribute among the authorities by way of special grants and the basis on which he proposes to distribute that amount.
4
A determination under subsection (2) or (3) above shall be made with the consent of the Treasury and shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Secretary of State considers desirable of the main features of the determination.
5
A special grant report shall be laid before the House of Commons and, as soon as is reasonably practicable after the report has been so laid, the Secretary of State shall send a copy of it to any relevant authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
6
No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the House of Commons.
7
A special grant report may specify conditions which the Secretary of State, with the consent of the Treasury, intends to impose on the payment of (or of any instalment of) any special grant to which the report relates; and the conditions may—
a
require the provision of returns or other information before a payment is made to the relevant authority concerned, or
b
relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
8
Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant 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.
9
For the purposes of this section each of the following is a relevant authority—
a
a receiving authority;
b
a metropolitan county passenger transport authority established by section 28 of the M22Local Government Act 1985.

Part III Funds

19

In subsection (1) of section 89 of the 1988 Act (collection funds), for the words “charging authority" there shall be substituted the words “ billing authority ”.

20

For section 90 of the 1988 Act there shall be substituted the following section—

90 Payments to and from collection funds.
1
The following shall be paid into the collection fund of a billing authority—
a
sums received by the authority in respect of council tax set by it in accordance with section 30 of the Local Government Finance Act 1992 (but not sums received by way of penalty),
b
sums received by the authority from any major precepting authority under regulations made under section 99(3) below,
c
sums received by the authority in respect of any non-domestic rate under this Act,
d
sums received by the authority under paragraph 5(10) or (14) of Schedule 8 below or regulations made under paragraph 5(15) or 6(5) of that Schedule, and
e
any other sums which the Secretary of State specifies are to be paid into a billing authority’s collection fund.
2
The following payments shall be met from the collection fund of a billing authority—
a
payments to be made by the authority in respect of the amount of any precept issued by a major precepting authority under Part I of the Local Government Finance Act 1992 (but not payments to be so made in respect of interest on such an amount),
b
payments to be made by the authority to any major precepting authority under regulations made under section 99(3) below,
c
payments to be made by the authority to the Secretary of State under paragraph 5 of Schedule 8 below or regulations made under sub-paragraph (15) of that paragraph,
d
payments to be made by the authority to another person in repaying, under regulations under this Act or Part I of the Local Government Finance Act 1992, excess receipts by way of non-domestic rates or of council tax, and
e
any other payments which are to be made by the authority to another person and which the Secretary of State specifies are to be met from a billing authority’s collection fund.
3
The power to specify under this section—
a
includes power to revoke or amend a specification made under the power;
b
may be exercised differently in relation to different authorities.

21

Sections 95 and 96 of the 1988 Act (calculations and substitute calculations to be made by authorities) shall cease to have effect.

22

For section 97 of the 1988 Act there shall be substituted the following section—

97 Principal transfers between funds.
1
Subject to subsection (2) below, a billing authority which has made calculations in accordance with sections 32 to 36 of the Local Government Finance Act 1992 (originally or by way of substitute) shall transfer from its collection fund to its general fund an amount which shall be calculated by applying the formula—
$B \times T$
where—
B is the amount calculated (or last calculated) by the authority under section 33(1) of that Act as the basic amount of its council tax;
T is the amount determined for item T in section 33(1) of that Act.
2
Where the amount given by subsection (1) above is a negative amount, the authority shall transfer the equivalent positive amount from its general fund to its collection fund.
3
Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a surplus in its collection fund for the preceding year, it shall transfer from its collection fund to its general fund an amount equal to so much of the surplus as, in accordance with the regulations, the authority calculates to be its share.
4
Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a deficit in its collection fund for the preceding year, it shall transfer from its general fund to its collection fund an amount equal to so much of the deficit as, in accordance with the regulations, the authority calculates must be borne by it.
5
In this section and sections 98 and 99 below, any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

23

1

In section 98 of the 1988 Act (other transfers between funds), the following shall cease to have effect, namely—

a

subsections (1) and (2);

b

in subsection (3), in paragraph (a), the words “or to the City fund (as the case may be)", in paragraph (c), the words “or from the City fund (as the case may be)", and paragraph (d);

c

in subsection (4), the words “or to the City fund (as the case may be)"; and

d

in subsection (5), the words “or from the City fund (as the case may be)".

2

In subsections (4) and (5) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

3

In subsection (6) of that section, for the words “subsection (1), (4) or (5)" there shall be substituted the words “ subsection (4) or (5) ”.

24

For section 99 of the 1988 Act there shall be substituted the following section—

99 Regulations about funds.
1
The Secretary of State may make regulations about the discharge of the following liabilities of a billing authority—
a
the liability to pay anything from its collection fund or its general fund in respect of any precept issued by a major or local precepting authority under Part I of the Local Government Finance Act 1992;
b
the liability to transfer anything from its collection fund under section 97(1) or (3) above; and
c
the liability to transfer anything from its general fund under section 97(2) or (4) above.
2
The regulations may include provision—
a
that anything falling to be paid or transferred must be paid or transferred within a prescribed period;
b
that anything falling to be paid or transferred must be paid or transferred in instalments of such amounts, and at such times, as are determined by the billing authority in accordance with prescribed rules;
c
that the billing authority must inform any precepting authorities when instalments will be paid and how they are to be calculated;
d
that if an instalment is not paid to a precepting authority in accordance with the regulations, it is to be entitled to interest on the amount of the instalment;
e
as to the circumstances in which the billing authority is to be treated as having discharged the liabilities mentioned in subsection (1) above;
f
as to the recovery (by deduction or otherwise) of any excess amount paid by the billing authority to any precepting authority in purported discharge of the liability mentioned in subsection (1)(a) above; and
g
as to the transfer back of any excess amount transferred by the billing authority in purported discharge of the liability mentioned in subsection (1)(b) or (c) above.
3
The Secretary of State may by regulations make provision as regards any financial year—
a
that a billing authority must estimate at a prescribed time in the preceding financial year and in accordance with prescribed rules whether there is a deficit or surplus in its collection fund for that year and, if so, the amount of the deficit or surplus;
b
that any surplus or deficit so estimated shall in the financial year concerned—
i
be shared among, or be borne between, the billing authority and major precepting authorities in accordance with prescribed rules; or
ii
in the case of the financial year beginning in 1993, belong solely to, or be borne solely by, the billing authority;
c
that the billing authority must within a prescribed period inform any major precepting authorities of the effects of any estimates and rules mentioned in paragraphs (a) and (b) above;
d
as to the manner in which any payments which fall to be made by a billing authority or a major precepting authority by virtue of any provision included in regulations under paragraph (a) or (b) above must be made;
e
as to the period within which, or time or times at which, any such payments or instalments of such payments must be made; and
f
as to the recovery (by deduction or otherwise) of any excess amount paid by a major precepting authority or a billing authority in purported discharge of any liability arising by virtue of any provision included in regulations under paragraph (a) or (b) above.
4
The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 32(4) of the Local Government Finance Act 1992.
5
The Secretary of State may make regulations providing that sums standing to the credit of a billing authority’s collection fund at any time in a financial year must not exceed a total to be calculated in such manner as may be prescribed.
6
Regulations under subsection (5) above in their application to a particular financial year (including regulations amending others) shall not be effective unless they come into force before 1 January in the preceding financial year; but this does not affect regulations which merely revoke others.

SCHEDULE 11 Water and Sewerage Charges: Scotland

Section 107.

F63Part I Charges for Water Services

Annotations:

Amendments (Textual)

F63

Sch. 11 Pt. I. (ss. 1-12) repealed (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(d)(v)(2)

1

Subject to the provisions of this Part of this Schedule, the expenditure incurred by the council of a region or islands area (in this Schedule referred to as a “local authority”) in meeting any requisition under Part IV or VIII of the 1980 Act and in the exercise of any of their functions under any enactment (within the meaning of section 109(1) of that Act) in relation to water supply in their area shall, insofar as not otherwise met, be met out of—

a

the charges (hereinafter in this Schedule referred to as “direct charges”) made under section 49 (payment of water supplies by meter) of the 1980 Act;

b

the council water charge mentioned in paragraph 6 below; and

c

the non-domestic water rate mentioned in paragraph 12 below.

the council water charge; or

c

the non-domestic water rate,

respectively.

Direct charges

5

After a local authority have, under paragraph 2 above, determined what proportion of their estimated expenditure in respect of a particular financial year is to be met out of direct charges, they shall, before such date as may be prescribed in relation to that year, determine such rate or rates of direct charges in respect of that year as will, when calculated in accordance with the provisions of section 49 (payment for water supplied by meter) of the 1980 Act, produce sufficient money to meet the said proportion; and different rates of direct charges may be determined for different circumstances.

Council water charge

6

Each local authority shall impose a water charge, which—

a

shall be known as the regional council water charge or the islands council water charge, depending upon which authority impose it; and

b

shall be payable in respect of dwellings situated in that authority’s area.

Liability to pay council water charge

7

1

The council water charge shall be payable in respect of any dwelling which is not an exempt dwelling and in respect of which the qualifying conditions are met.

2

For the purposes of this Schedule—

“dwelling” has the meaning assigned to it by section 72(2) of this Act;
“chargeable dwelling” means any dwelling in respect of which council water charge is payable; and
“exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.

3

For the purposes of sub-paragraph (2) above, a class of dwelling may be prescribed by reference to—

a

the physical characteristics of dwellings;

b

the fact that dwellings are unoccupied or are occupied for prescribed purposes or are occupied or owned by persons of prescribed descriptions; or

c

such other factors as the Secretary of State thinks fit.

8

The qualifying conditions for the purposes of paragraph 7 above are—

a

that a water authority provide a supply of water to that dwelling;

b

that the water is not supplied wholly by meter; and

c

that the supply is not one which the water authority—

i

were, immediately before 16th May 1949; and

ii

continue to be,

under an obligation to provide free of charge.

Setting of council water charge

9

After a local authority have, under paragraph 2 above, determined what proportion of their estimated expenditure in respect of a particular financial year is to be met out of the council water charge, they shall, before such date as may be prescribed in relation to that year-

a

set an amount of regional council water charge or islands council water charge, as appropriate, to be paid for that year in respect of a chargeable dwelling in their area listed in valuation band D (whether or not there is such a dwelling in their area) as specified in section 74(2) of this Act;

b

determine the amount of council water charge to be paid in respect of a chargeable dwelling in each of the other valuation bands specified in that section in accordance with the proportion mentioned in subsection (1) of that section,

and references in this Schedule to the setting of an amount of council water charge shall be construed as references to the setting of the amount mentioned in paragraph (a) above.

10

The amounts mentioned in paragraph 9(a)and (b) above shall be such as will provide sufficient money to meet such proportion of the authority’s estimated expenditure for that year as they have determined under paragraph 2 above is to be met out of the council water charge.

Application of provisions relating to council tax

11

The provisions of sections 71, 75 to 81, 96, 97 and 99(3) of this Act shall have effect, subject to such adaptations, exceptions and modifications as may be prescribed, in relation to the council water charge as they have effect in relation to the council tax.

Non-domestic water rate

12

The provisions of section 40 of the M431980 Act shall continue to have effect in relation to the non-domestic water rate.

Part IIF64 Charges for Sewerage Services

Annotations:

Amendments (Textual)

to meet contingencies; and

iii

to meet any expenses which may fall to be met before the money to be received from the sources mentioned in paragraph 13 above in respect of the next following financial year will become available; and

b

any means by which any part of that expenditure may otherwise be met or provided for.

16

The proportion of the expenditure mentioned in paragraph 13 above which is to be met out of the council tax shall be such proportion as the local authority consider to be reasonably attributable to the provision by them of the sewerage services mentioned in section 1(1) of the 1968 Act to dwellings in their area, and no part of that proportion shall be met out of any other charge or rate leviable by the local authority.

17

Subject to paragraph 16 above, a local authority may apportion their estimated expenditure mentioned in paragraph 14(a) above on whatever basis they consider appropriate, but they shall ensure that the apportionment is not such as to show undue preference to, or discriminate unduly against, any class or classes of person liable to pay—

a

the council tax; or

b

the non-domestic sewerage rate,

respectively.

18

Where a local authority have determined in respect of any financial year what proportion of their estimated expenditure under the 1968 Act falls to be met out of the council tax, that amount shall form part of the total estimated expenses in respect of that year which are mentioned in section 93(3) of this Act.

Non-domestic sewerage rate

19

3

In sub-paragraph (1) above “church or charity premises” means—

a

premises to the extent to which, under section 22(1) of the 1956 Act (exemption from non-domestic rates of church premises etc.), no non-domestic rate is leviable on them in respect of the financial year; or

b

lands and heritages in respect of which relief in respect of the non-domestic rate is given in respect of the financial year under subsection (2) of section 4 of the M44Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for premises occupied by charities); or

c

lands and heritages in respect of which a reduction of or remission from the non-domestic rate has effect in respect of the financial year under subsection (5) of the said section 4.

22

The person who is liable to pay the non-domestic sewerage rate in respect of any premises shall be the person who is liable to pay the non-domestic rate in respect of those premises, or who would be liable to pay the non-domestic rate but for any enactment which exempts those premises from that rate or by or under which relief or remission from liability for that rate is given.

23

The provisions of—

a

Part XI of the 1947 Act;

b

Part VII of the 1973 Act; and

c

sections 7, 8, 9 and 10 of the 1975 Act,

(all of which relate to rating) shall apply, subject to such adaptations and modifications as may be prescribed, to the levying, collection and recovery of the non-domestic sewerage rate.

Part IIIF69 Miscellaneous Provisions

Annotations:

Amendments (Textual)

F69

Sch. 11 Pt. III (ss. 24-27):(ss. 26, 27 repealed (19.2.1996 subject to art. 2(2) of the commencement S.I. 1996/323) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(d)(v) and ss. 24, 25 repealed (1.4.1996 subject to art. 4(2) of the commencement S.I. 1996/323) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(d)(2), Sch. 2

Accounts

F6524

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

F6625

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

Tariff of charges

F6726

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

F6827

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

Part IV Amendments to the 1980 Act

28

The 1980 Act shall be amended in accordance with the following provisions of this Part.

I529

In section 9A (which relates to the exemption from charges of water for fire fighting)—

a

for the words “community water charges" there shall be substituted the words “ council water charge ”; and

b

for paragraphs (a) and (b) there shall be substituted the following paragraphs—

a
water taken for the purpose of extinguishing fires or taken by a fire authority for any other emergency purposes;
b
water taken for the purpose of testing apparatus installed or equipment used for extinguishing fires or for the purpose of training persons for fire-fighting; or
c
the availability of water for any purpose mentioned in paragraph (a) or (b) above:

30

In section 35 (which relates to the power to supply water fittings)—

a

in subsection (1) the words “by way either of sale or hire" shall cease to have effect;

b

in subsection (2), for the words “let for hire" there shall be substituted the words “ supplied otherwise than by sale ”; and

c

for subsection (5) there shall be substituted the following subsection—

5
If any person—
a
so interferes with a meter used by the authority in determining the amount of any charges fixed in relation to any premises as intentionally or recklessly to prevent the meter from showing, or from accurately showing, the volume of water supplied to those premises; or
b
carries out, without the consent of the water authority, any works which he knows are likely to affect the operation of such a meter or which require the disconnection of such a meter; or
c
otherwise wilfully or negligently injures or suffers to be injured any water fitting belonging to the authority,
he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

F7031

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

F7132

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

F7233

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

F7334

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

35

After section 56 there shall be inserted—

56A Regulations as to meters.
The Secretary of State may make regulations under this Act as to the installation, connection, use, maintenance, authentication and testing of meters, and as to any related matters.

F7436

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

F7537

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

I638

In section 109(1) (which defines terms used in the Act)—

F76a

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

F76b

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

F76c

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

d

after the definition of “enactment" there shall be inserted—

“fire authority” has the same meaning as in the M23Fire Services Act 1947;

F76e

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

f

in the definition of “prescribed", after “prescribed by" there shall be inserted the words “ or determined under ”.

SCHEDULE 12 Payments to Local Authorities by Secretary of State: Scotland

Section 108.

Part I Payments to Local Authorities

General

1

The local authorities—

a

to which revenue support grant is payable; and

b

among whom the distributable amount (within the meaning of paragraph 9 below) of non-domestic rate income is distributed,

in respect of a financial year shall be such local authorities as are specified in an order made by the Secretary of State; and different provision may be made for the purposes of sub-paragraphs (a) and (b) of this paragraph in respect of the same authority.

2

The amount of revenue support grant payable in respect of a financial year to a local authority so specified shall be such amount as is determined in relation to that authority by order made by the Secretary of State.

3

The amount of non-domestic rate income distributed in respect of a financial year to a local authority so specified shall be such part of the distributable amount for that year as is determined in relation to that authority by order made by the Secretary of State.

4

Subject to paragraph 4 below, the Secretary of State may at any time by order—

a

make such amendments as he thinks fit to; or

b

revoke; or

c

revoke and replace with a different order,

any order made under this paragraph; and any amount of revenue support grant or non-domestic rate income which has been paid and which, in consequence of anything done under this paragraph, falls to be repaid may be recovered by the Secretary of State whenever and however he thinks fit.

5

An order under this paragraph shall be known as a local government finance order.

2

1

A local government finance order shall be made only with the consent of the Treasury.

2

Before making a local government finance order the Secretary of State shall consult such associations of local authorities as appear to him to be appropriate.

3

A local government finance order together with a report of the considerations which led to its provisions shall be laid before the House of Commons but shall have no effect until approved by a resolution of that House.

Payment of revenue support grant and non-domestic rate income

3

Revenue support grant and non-domestic rate income shall be paid to a local authority in such instalments and at such times as the Secretary of State may, with the consent of the Treasury, determine.

4

The Secretary of State may determine that the amount of revenue support grant or non-domestic rate income which has been paid to a local authority in respect of a financial year shall be final and, where he does so, he shall have no power to redetermine that amount.

Secretary of State’s power on local authority’s failure to provide information

5

Where under section 199 of the 1973 Act (which provides for reports and returns being made by local authorities and others) the Secretary of State requires a local authority to give information for the purposes of his functions in relation to revenue support grants or non-domestic rate income payable for the financial year 1993-94 or for any subsequent financial year, but that information is not given timeously—

a

he may make an estimate as regards any element of the required information; and

b

without prejudice to section 211 of that Act (which makes general provision concerning failure by a local authority to do what is required of them), for the said purposes any such estimate shall be deemed to be information given by the local authority.

Part II Non-Domestic Rating Accounts

The accounts

6

1

In accordance with this Part of this Schedule the Secretary of State shall keep, in respect of the financial year 1993-94 and each subsequent financial year, an account (to be called a non-domestic rating account).

F772

The Scottish Ministers shall send each account kept by them in accordance with sub-paragraph (1) to the Auditor General for Scotland for auditing.

Credits and debits

7

1

For each financial year there shall be credited (as items of account) to the account kept for the year any sums received by the Secretary of State in the year under paragraph 11 below.

2

Any amounts of non-domestic rate income distributed by the Secretary of State in a financial year under—

a

paragraph 3 above;

b

paragraph 11(9) and (10) below; or

c

regulations made under paragraph 12(5) below,

shall be debited (as items of account) to the account kept for the year

8

Part III Contribution

Non-domestic rating contributions

10

1

The Secretary of State may make regulations containing rules for the calculation of an amount for a financial year in relation to each F78local authority (to be called its non-domestic rating contribution for the year).

2

Subject to sub-paragraph (3) below, the rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which would be payable to that authority if there were added—

a

any sum paid to them by way of a contribution in aid made in respect of lands and heritages which, but for F79section 7 (exemption for visiting forces etc.), would be liable to non-domestic rates; and

b

the sum which, if the authority acted diligently, would be payable to them in respect of non-domestic rates for that year.

3

The Secretary of State may incorporate in the rules provision for deductions (of such extent (if any) as he thinks fit) as regards—

a

the operation of—

F80i

section 24A (lands and heritages partly unoccupied for a short time) of the M24Local Government (Scotland) Act 1966;

ii

section 244 (remission of rates on account of poverty) of the 1947 Act; F81. . .

iii

section 4(5) (reduction and remission of rates payable by charitable and other organisations) of the M25Local Government (Financial Provisions F187etc.) (Scotland) Act 1962; F82and

F186iiia

section 3A (schemes for reduction and remission of rates) of that Act;

iv

paragraph 4 of Schedule 2 (discretionary relief for rural settlements) to the Local Government and Rating Act 1997

b

the costs of collection and recovery; and

c

such other matters (if any) as he thinks fit.

C44

Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1st January in the preceding financial year.

sub-paragraph (9) or (10) above; or

c

regulations made under paragraph 12(5) below,

but if the authority then comply with the sub-paragraph he shall resume payments falling to be made to the authority under those provisions and make payments to them equal to those suspended.

12

Where the Secretary of State has suspended payments under sub-paragraph (9) above by reason of the authority’s failure to make the calculation required under sub-paragraph (5)(a) above in the manner prescribed, for the purposes of sub-paragraph (10) above sub-paragraphs (8) and (9) above shall apply to differences between the provisional amount and the certified amount as they apply to differences between the provisional amount and the notified amount.

Section 117(1).

Forged Transfers Act 1891 (c. 43)

1

In section 2 of the Forged Transfers Act 1891 (definitions), for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a regional, islands or district council within the meaning of the M26Local Government (Scotland) Act 1973;
ab
a combined police authority or a combined fire authority, as defined in section 144 of the M27Local Government Finance Act 1988;

Public Health (Scotland) Act 1897 (c. 38)

F1092

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

Public Health Acts Amendment Act 1907 (c. 53)

I73

In section 21 of the Public Health Acts Amendment Act 1907 (power to alter names of streets), for the words from “and persons" to “community charge" there shall be substituted the words “ and persons who are liable to pay an amount in respect of council tax ”.

Small Holdings and Allotments Act 1908 (c. 36)

I84

In section 23 of the Small Holdings and Allotments Act 1908 (duty of certain councils to provide allotments), in subsection (2), for the words from “persons" to “community charge" there shall be substituted the words “ persons who are liable to pay an amount in respect of council tax ”.

I95

In section 29 of that Act (management of allotments), in subsection (1), for the words from “liable" to the end of the subsection there shall be substituted the words “ liable to pay to the district or London borough council in whose area the land is situated an amount in respect of council tax. ”

Civil Defence Act 1939 (c. 31)

I106

F85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Statutory Orders (Special Procedure) Act 1945 (c. 18)

I117

In section 11 of the Statutory Orders (Special Procedure) Act 1945 (interpretation), in subsection (1), for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the M28Local Government Finance Act 1988;

Civil Defence Act 1948 (c. 5)

I128

In section 9 of the Civil Defence Act 1948 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

Valuation and Rating (Scotland) Act 1956 (c. 60)

9

After section 20 of the 1956 Act there shall be inserted—

20A Contributions by police authorities.
1
The police authority of any police area may incur expenses in the making of contributions in aid of council tax in respect of dwellings, whether in the police area or elsewhere, which are occupied for the purposes of the police force for that area, being dwellings in respect of which no council tax is paid.
2
A contribution under this section shall be treated as money paid as council tax.

I1310

For section 22 of that Act there shall be substituted the following section—

22 Exemption of churches, etc. from rates.
1
No non-domestic rate shall be levied on any premises to the extent that they consist of—
a
a building occupied by a religious body and used for the purpose of religious worship;
b
a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or
c
any premises occupied by a religious body and used by it—
i
for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above; or
ii
as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
2
Where any such premises as are mentioned in subsection (1) above form part of other lands and heritages and are not entered separately in the valuation roll, the net annual value of those lands and heritages shall be apportioned between the said premises and the remainder of the lands and heritages, and the net annual values of such premises and of the remainder shall be shown separately in the valuation roll.
3
The provisions of the Valuation Acts (including, without prejudice to the foregoing generality, the provisions with respect to persons whose property is valued and with respect to appeals and complaints) shall apply with regard to any matter required by subsection (2) above to be shown in the valuation roll.
4
In subsection (1)(c) above—
“office purposes” includes administration, clerical work and handling money; and
“clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

I1411

In subsection (9) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (exemption from relief under that section of premises exempt under section 22 of the Valuation and Rating (Scotland) Act 1956), the words “paragraph (a) or (b) or (c) of" shall be omitted.

Stock Transfer Act 1963 (c. 18)

I1512

In section 4 of the Stock Transfer Act 1963 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the M29Local Government Finance Act 1988;

Industrial and Provident Societies Act 1965 (c. 12)

F18413

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

Public Works Loans Act 1965 (c. 63)

I1614

In section 2 of the Public Works Loans Act 1965 (new form of local loan and automatic charge for securing it), in subsection (1)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

i
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
ia
a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

General Rate Act 1967 (c. 9)

15

In section 70 of the General Rate Act 1967 (provision for objections to proposals), in subsection (5), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

16

In section 72 of that Act (agreed alterations after proposals), in subsection (1), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

17

In section 73 of that Act (opposed proposals), in subsections (1) and (2)(b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

18

In section 74 of that Act (proposals objected to by valuation officer), in subsections (2) and (3), for the words “valuation and community charge tribunal", in each place where they occur, there shall be substituted the words “ valuation tribunal ”.

19

In section 75 of that Act (two or more proposals in respect of the same hereditament), in paragraph (b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

20

In section 76 of that Act (appeals against objections to proposals), in subsections (1), (2), (2B), (3) and (4), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

21

In section 77 of that Act (appeal to Lands Tribunal), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

22

In section 78 of that Act (arbitration with respect to proposals), in subsection (1), for the words “before a valuation and community charge tribunal" there shall be substituted the words “ before a valuation tribunal ”.

23

In section 83 of that Act (use of returns as evidence), in subsections (8) and (9), for the words “a valuation and community charge tribunal" there shall be substituted the words “ a valuation tribunal ”.

24

In section 93 of that Act (membership of local authority etc. not to be a disqualification in certain cases), in subsection (1), for the words “a valuation and community charge tribunal" there shall be substituted the words “ a valuation tribunal ”.

25

In section 108 of that Act (inspection of documents), in subsection (1)(c), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

National Loans Act 1968 (c. 13)

I1726

In Schedule 4 to the National Loans Act 1968 (local loans), in paragraph 1(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

i
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
ia
a combined police authority or a combined fire authority, as defined in section 144 of the M30Local Government Finance Act 1988;

International Organisations Act 1968 (c. 48)

27

In section 2 of the International Organisations Act 1968 (specialised agencies of United Nations), in subsection (2)(aa), for the words from “subject to" to “collective community charge" there shall be substituted the words “ liable to pay anything in respect of council tax ”.

28

In Part II of Schedule 1 to that Act (privileges and immunities of representatives, members of subordinate bodies, high officers, experts and persons on missions), in paragraph 9B, for the words from “subject to" to “collective community charge" there shall be substituted the words “ liable to pay anything in respect of council tax ”

Development of Tourism Act 1969 (c. 51)

F8629

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

Pensions (Increase) Act 1971 (c. 56)

I1830

In Schedule 3 to the Pensions (Increase) Act 1971 (administrative, incidental and consequential provisions) in paragraph 6(1)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

i
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
ia
a combined police authority or a combined fire authority, as defined in section 144 of the Local Government Finance Act 1988;

Tribunals and Inquiries Act 1971 (c. 62)

F8731

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

Local Government Act 1972 (c. 70)

I1932

In section 97 of the Local Government Act 1972 (removal or exclusion of disability etc.), in subsection (4), for the words from “under the Local Government Finance Act 1988" to “community charge" there shall be substituted the words “ to pay an amount in respect of any community charge or in respect of council tax ”.

33

In section 150 of that Act (expenses of parish and community councils), in the proviso to subsection (1), for the words from “section 33(4)(d)" to “charging authority)" there shall be substituted the words “ section 35(2)(d) of the Local Government Finance Act 1992 (special expenses of a billing authority) ”.

I2034

1

In subsection (1)(b) of section 168 of that Act (local financial returns)—

a

for the words “charging authority" there shall be substituted the words “ billing authority ”; and

b

in sub-paragraph (i), for the words from “personal community charge" to “collective community charge" there shall be substituted the words “ council tax ”.

2

In subsection (5) of that section, for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the M31Local Government Finance Act 1988;

Local Government (Scotland) Act 1973 (c. 65)

F8835

In section 41(4) of the Local Government (Scotland) Act 1973 (exclusion from voting disability), after “1987" there shall be inserted the words “ or any council tax or council water charge imposed under the Local Government Finance Act 1992 ”.

I2136

In section 56 of that Act (arrangements for discharge of functions by local authorities), for subsection (6) there shall be substituted the following subsection—

6
A local authority’s functions with respect to—
a
determining a rate;
b
setting an amount of council tax in accordance with section 93(1) of the Local Government Finance Act 1992, or setting a reduced amount of council tax under section 94 of that Act or paragraph 3 of Schedule 7 to that Act;
c
setting an amount of council water charge in accordance with paragraph 9 of Schedule 11 to the Local Government Finance Act 1992; or
d
borrowing money,
shall be discharged only by the authority.

I22F8937

1

In subsection (1) of section 109 of that Act (rating authorities), for paragraphs (a) and (b) there shall be substituted the following paragraph—

a
in the case of the non-domestic rate prescribed under section 7B of the M32Local Government (Scotland) Act 1975, the regional council and the islands council;

2

In subsection (2) of that section, for the words from “falls" onwards there shall be substituted the words “ falls, such information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic rate ”.

I2338

Sections 110 and 110A of that Act (which make provision as to the distribution of non-domestic rate income) shall cease to have effect.

I2439

In section 111 of that Act (power to make regulations as to certain matters connected with non-domestic rates), subsection (1)(a), (b) and (d) shall cease to have effect.

40

In subsection (1) of section 118 of that Act (local financial returns), the words “district council in respect of the non-domestic district rate and to any" shall cease to have effect.

Local Government (Scotland) Act 1975 (c. 30)

I2541

In section 2 of the Local Government (Scotland) Act 1975 (alterations to valuation roll which is in force), in subsection (1)(e) for the words “section 10(2) of the Local Government (Financial Provisions) (Scotland) Act 1963 or" there shall be substituted the word “ under ”.

42

In section 6 of that Act (valuation by formula of certain lands and heritages), at the end of subsection (1) there shall be inserted “ and, for the purposes of this subsection, “class or description" of lands and heritages includes lands and heritages, or classes of lands and heritages, falling within such geographical area as may be prescribed. ”

I2643

In section 37 of that Act (general interpretation)—

a

after the definition of “the Assessor" there shall be inserted the following definition—

“apportionment note” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992;

b

after the definition of “material change of circumstances" there shall be inserted the following definitions—

“non-domestic rate” shall be construed in accordance with the provisions of section 7A of this Act;
“part residential subjects” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992;

c

in the definition of “prescribed", after the words “Secretary of State" there shall be inserted the words “ , and cognate expressions shall be construed accordingly ”.

I2744

In Schedule 3 to that Act (which relates to borrowing and lending by local authorities)—

a

~~F189in paragraph 6(2)(a), for the words “the community charges and the community water charges" there shall be substituted the words~~ ~~“ the council tax and the council water charge ”~~;

b

~~F189in paragraph 20(2), for the words “the community charges and the community water charges" there shall be substituted the words~~ ~~“ the council tax and the council water charge ”~~;

c

in paragraph 22(2), after the words “incurred by the authority for the purposes of" there shall be inserted—

a
their functions under any enactment (within the meaning of section 109(1) of the M33Water (Scotland) Act 1980) in relation to water supply in their area; or
b
under the M34Sewerage (Scotland) Act 1968; or
c

d

~~F189in paragraph 31, after the definition of “borrowing account" there shall be inserted the following definitions—~~

“~~council tax” shall be construed in accordance with the provisions of section 70(1) of the Local Government Finance Act 1992;~~
“~~council water charge” shall be construed in accordance with the provisions of paragraph 6 to Schedule 11 to the Local Government Finance Act 1992;~~

Local Government (Miscellaneous Provisions) Act 1976 (c.57)

45

The power conferred by section 16 of the Local Government (Miscellaneous Provisions) Act 1976 (power of local authorities to obtain particulars of persons interested in land) shall not be exercisable with a view to performing any functions under Part I of this Act.

Rating (Disabled Persons) Act 1978 (c. 40)

46

In section 2 of the Rating (Disabled Persons) Act 1978 (rebates for institutions for the disabled), in subsections (5B) and (5C), for the words “valuation and community charge tribunal", in each place where they occur, there shall be substituted the words “ valuation tribunal ”.

47

In Schedule 1 to that Act (amount of rebate under section 1 of that Act), in paragraph 11, in sub-paragraphs (2) and (3), for the words “valuation and community charge tribunal", in each place where they occur, there shall be substituted the words “ valuation tribunal ”.

Justices of the Peace Act 1979 (c. 55)

F9048

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

Local Government, Planning and Land Act 1980 (c. 65)

I2849

In section 2(7)(aa) of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information), for sub-paragraph (ii) there shall be substituted the following sub-paragraph—

ii
a notice given by virtue of regulations made under paragraph 2 of Schedule 2 to the Local Government Finance Act 1992

Highways Act 1980 (c. 66)

I2950

In Part I of Schedule 6 to the Highways Act 1980 (procedure for making and confirming certain orders relating to footpaths and bridleways), in paragraph 3(3)(a), for sub-paragraph (i) there shall be substituted the following sub-paragraphs—

i
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
ia
a combined police authority or a combined fire authority, as defined in section 144 of the M35Local Government Finance Act 1988;

New Towns Act 1981 (c. 64)

I3051

In section 80 of the New Towns Act 1981 (general interpretation provisions), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the M36Local Government Finance Act 1988;

Acquisition of Land Act 1981 (c. 67)

I3152

In section 7 of the Acquisition of Land Act 1981 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority, as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the M37Local Government Finance Act 1988;

Debtors (Scotland) Act 1987 (c. 18)

53

1

In subsection (5) of section 1 of the Debtors (Scotland) Act 1987 (which relates to time to pay directions), for paragraphs (e) and (ee) there shall be substituted the following paragraph—

e
in an action by or on behalf of—
i
a rating authority for payment of rates;
ii
a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or
iii
a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.

2

At the end of that section there shall be inserted the following subsection—

9
In paragraph (e) of subsection (5) above—
“community charge” and “community water charge” have the meanings assigned to them in section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period);
“council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and
“civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.

54

1

In subsection (4) of section 5 of that Act (which relates to time to pay orders), for paragraphs (e) and (ee) there shall be substituted the following paragraph—

e
in relation to a debt including any sum due to—
i
a rating authority for payment of rates;
ii
a regional or islands council for the payment of any community charge, community water charge, council tax or council water charge; or
iii
a regional or islands council for payment of any amount payable as a civil penalty within the meaning of subsection (9) below.

2

At the end of that section there shall be inserted the following subsection—

9
In paragraph (e) of subsection (4) above—
“community charge” and “community water charge” have the meanings assigned to them in section 26 of the M38Abolition of Domestic Rates Etc. (Scotland) Act 1987 and the reference in that paragraph to payments of these charges includes reference to any amount payable under section 18(3) of that Act (payment of charges in respect of backdated period);
“council tax” and “council water charge” have the meanings assigned to them by section 99(1) of the Local Government Finance Act 1992; and
“civil penalty” means a penalty under section 17(10) or (11) of that Act of 1987 or under paragraph 2 of Schedule 3 to that Act of 1992.

55

In section 106 of that Act (interpretation)—

a

the definition of “levying authority" shall cease to have effect; and

b

in the definition of “summary warrant", for the word “or" there shall be substituted the words “ , paragraph 2 of Schedule 8 to the Local Government Finance Act 1992 or ”.

56

In paragraph 35 of Schedule 5 to that Act, in the definition of “creditor" there shall be inserted at the end—

e
for the purposes of paragraph 2 of Schedule 8 to the Local Government Finance Act 1992, the levying authority.

Income and Corporation Taxes Act 1988 (c. 1)

F119 I3257

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

Education Reform Act 1988 (c. 40)

F9158

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

Local Government Finance Act 1988 (c. 41)

59

In section 41 of the 1988 Act (local rating lists), in subsection (1), for the words “charging authority" there shall be substituted the words “ billing authority ”.

60

In section 43 of that Act (occupied hereditaments: liability), in subsection (7), for the words “charging authority" there shall be substituted the words “ billing authority ”.

61

In section 44 of that Act (occupied hereditaments: supplementary), in subsection (5), for the words “charging authority" there shall be substituted the words “ billing authority ”.

62

1

In subsection (1) of section 44A of that Act (partly occupied hereditaments), for the words “charging authority’s" there shall be substituted the words “ billing authority’s ”.

2

In subsections (6)(a) and (8)(a) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

63

In section 45 of that Act (unoccupied hereditaments: liability), in subsection (7), for the words “charging authority" there shall be substituted the words “ billing authority ”.

64

In section 46 of that Act (unoccupied hereditaments: supplementary), in subsection (4), for the words “charging authority" there shall be substituted the words “ billing authority ”.

65

1

In subsections (1)(a) and (3) of section 47 of that Act (discretionary relief in respect of local non-domestic rates), for the words “charging authority" there shall be substituted the words “ billing authority ”.

2

In subsection (9) of that section, for the words from “a charging authority" to the end there shall be substituted the following paragraphs—

a
a billing authority; or
b
a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees.

66

1

In subsection (1) of section 49 of that Act (reduction or remission of liability in respect of local non-domestic rates), for the words “charging authority" there shall be substituted the words “ billing authority ”.

2

In subsection (2)(b) of that section, for the words “subject to its community charges" there shall be substituted the words “ liable to pay council tax set by it ”.

67

1

In subsection (1)(a) of section 55 of that Act (alteration of lists), for the words “charging authority" there shall be substituted the words “ billing authority ”.

2

In subsection (5) of that section, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

3

In subsection (7A)(a) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

68

In section 58 of that Act (special provision for 1995 onwards), in subsection (9), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

69

In section 61 of that Act (valuation officers), in subsection (1)(a), for the words “charging authority" there shall be substituted the words “ billing authority ”.

70

1

In subsection (2D) of section 66 of that Act (domestic property), the words from “other than" to the end shall cease to have effect.

2

In subsections (3)(b) and (4) of that section, the words “(construing sole or main residence in accordance with section 2 above)" shall cease to have effect.

71

In section 67 of that Act (interpretation), in subsection (2), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

72

1

In subsection (4) of section 74 of that Act (levies), for paragraphs (a) and (b) there shall be substituted the following paragraphs—

a
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;

2

For subsection (5) of that section there shall be substituted the following subsection—

5
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.

73

1

In subsection (2) of section 75 of that Act (special levies)—

a

in paragraph (a), for the words “charging authority" there shall be substituted the words “ billing authority ”; and

b

in paragraph (b), for the words “charging authorities" there shall be substituted the words “ billing authorities ”.

2

In subsections (4)(c) and (5) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

3

In subsection (6) of that section, for paragraph (a) there shall be substituted the following paragraph—

a
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 special levy;

4

For subsection (7) of that section there shall be substituted the following subsection—

7
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 appropriate Minister thinks fit);
b
provision amending or adapting any provision of that Act in consequence of any provision included under subsection (6) above.

74

In section 118 of that Act (rates: power to abolish or modify), in subsection (1)(c), for the words “charging authority" there shall be substituted the words “ billing authority ”.

I33 F9275

In section 128(1C) of that Act (levying of rates after 1 April 1990), for the words “Abolition of Domestic Rates Etc. (Scotland) Act 1987" there shall be substituted the words “ Local Government Finance Act 1992 ”.

76

1

In subsection (2) of section 138 of that Act (judicial review), paragraphs (a) to (d) and (g) shall cease to have effect.

2

For subsection (3) of that section there shall be substituted the following subsection—

3
If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(e) or (f) or (h) to (j) above, it shall quash the levy, special levy, specification or setting (as the case may be).

77

1

In subsection (5)(a) of section 139A of that Act (information), for the words “charging authority" there shall be substituted the words “ billing authority ”.

2

For subsection (6) of that section there shall be substituted the following subsection—

6
A proper officer (within the meaning of the M39Local Government Act 1972) of a relevant authority is a relevant officer.

3

After subsection (7) of that section there shall be inserted the following subsection—

7A
A community charges registration officer shall supply to a billing authority such information as fulfils the following conditions—
a
it is in his possession or control;
b
the authority requests him to supply it; and
c
it is requested by the authority for the purpose of complying with subsection (2) above;
and the reference in this subsection to a community charges registration officer shall be construed in accordance with section 26 above.

4

Subsection (8) of that section shall cease to have effect.

78

1

In subsection (1) of section 140 of that Act (separate administration for England and Wales), for the words from “Parts III" to “Schedule 12A below" there shall be substituted the words “ Parts III and V ”.

2

~~F144In subsection (2) of that section, for paragraphs (d) to (g) there shall be substituted the following paragraphs—~~

d
~~separate local government finance reports shall be made, and~~
e
~~separate amending reports under section 84A above or paragraph 13 of Schedule 8 below shall be made.~~

3

In subsection (3) of that section, for the words from “Parts III" to “Schedule 12A below" there shall be substituted the words “ Parts III and V ”.

79

1

For subsections (6) to (8) of section 141 of that Act (payments to and from authorities) there shall be substituted the following subsections—

6
Each of the following is a receiving authority—
a
a billing authority, and
b
a major precepting authority.
7
The first relevant provisions are sections 83, 84C and 86 above, paragraph 5(10) and (14) of Schedule 8 below, regulations made under paragraph 5(15) or 6(5) of that Schedule, paragraphs 12 and 15 of that Schedule and section 4 of the M40Community Charges (General Reduction) Act 1991.
8
The second relevant provisions are sections 83 and 84C above, paragraph 5 of Schedule 8 below, regulations made under sub-paragraph (15) of that paragraph and paragraphs 12 and 15 of that Schedule.

2

Subsection (9) of that section shall cease to have effect.

80

1

F93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

In subsection (6) of F94section 143 of that Act (orders and regulations) , the words “section 101(1) or (2) above or" shall cease to have effect.

3

Subsections (7) and (9B) of that section shall cease to have effect.

81

1

For subsection (2) of section 144 of that Act (interpretation: authorities) there shall be substituted the following subsection—

2
“Billing authority”, “precepting authority”, “major precepting authority” and “ local precepting authority” have the same meaning as in Part I of the Local Government Finance Act 1992.

2

In subsection (6) of that section, for the words “charging authority" there shall be substituted the words “ billing authority ”.

82

In section 146 of that Act (interpretation: other provisions), subsection (1) shall cease to have effect.

83

1

In paragraph 1 of Schedule 4A to that Act (non-domestic rating: completion days for new buildings), in sub-paragraphs (1) to (3) for the words “charging authority" there shall be substituted the words “ billing authority ”.

2

In paragraph 4(1) of that Schedule, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

3

In paragraph 6(3) of that Schedule, for paragraphs (a) and (b) there shall be substituted the following paragraph—

a
provision requiring payments or repayments to be made, with or without interest; and

b

in sub-paragraph (3), for the words “included under Parts II and VIII of Schedule 4 above" there shall be substituted the words “ provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 ”.

3

In paragraphs 4(1)(b) and 4A(1) of that Schedule, for the words “charging authority" there shall be substituted the words “ billing authority ”.

4

In paragraph 6 of that Schedule, in sub-paragraphs (1) and (1A), for the words “charging authority" there shall be substituted the words “ billing authority ”.

5

After paragraph 6 of that Schedule there shall be inserted the following paragraph—

6A
1
Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—
a
the Secretary of State;
b
any appropriate precepting authority; or
c
any appropriate levying body,
to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.
2
Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met.
3
Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.
4
For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.
5
For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—
a
it has power to issue a levy or special levy to the billing authority; or
b
it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

6

In paragraph 8 of that Schedule, in sub-paragraphs (2) and (4), for the words “charging authority" there shall be substituted the words “ billing authority ”.

88

1

In paragraph 1(1) of Schedule 11 to that Act (tribunals), for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”.

2

In paragraph 2 of that Schedule, after paragraph (c) there shall be added the following paragraphs—

d
section 16 of the 1992 Act;
e
regulations under section 24 of that Act;
f
paragraph 3 of Schedule 3 to that Act.

3

In paragraph 5 of that Schedule, in sub-paragraph (1)(p), for the words “as may be prescribed" there shall be substituted the words “ as the Secretary of State may, with the approval of the Treasury, from time to time determine ”.

4

In sub-paragraph (4) of paragraph 6 of that Schedule, for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

5

Sub-paragraph (6) of that paragraph shall cease to have effect.

6

In sub-paragraph (3) of paragraph 8 of that Schedule, for paragraph (e) there shall be substituted the following paragraphs—

e
that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
ea
as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents or of information supplied under—
i
Schedule 9 above;
ii
regulations under Schedule 2 above;
iii
section 82 of the 1967 Act; or
iv
regulations under Schedule 2 to the 1992 Act;

7

In sub-paragraph (4) of that paragraph, for paragraph (f) there shall be substituted the following paragraphs—

f
that an order may require a register or list to be altered (prospectively or retrospectively);
fa
that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
fb
that an order may require an estimate to be quashed or altered;
fc
that an order may require a penalty to be quashed;
fd
that an order may require a decision of a billing authority to be reversed;
fe
that an order may require a calculation (other than an estimate) >of an amount to be quashed and may require the amount to be recalculated;

8

In paragraph 9 of that Schedule, in sub-paragraph (1), for paragraphs (a) to (c) there shall be substituted the following paragraphs—

a
the community charges registration officer for a charging authority to alter the authority’s community charges register,
b
the valuation officer for a billing authority to alter a local non-domestic rating list of the authority,
c
the central valuation officer to alter a central non-domestic rating list, or
d
the listing officer for a billing authority to alter the authority’s valuation list.

9

After paragraph 10 of that Schedule there shall be inserted the following paragraph—

10A
1
This paragraph applies where a tribunal orders a billing authority—
a
to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling,
b
to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax,
c
to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or
d
to quash a penalty imposed by the authority under Schedule 3 to the 1992 Act.
2
If the order is recorded in accordance with any provision included in regulations under paragraph 1 above, the authority ordered shall—
a
reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and
b
attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

10

In sub-paragraph (1) of paragraph 11 of that Schedule—

a

at the end of paragraph (a) there shall be added the words “ section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act ”; and

b

in paragraph (b), for the words “regulations under section 55 above" there shall be substituted the words “ paragraph 4 of Schedule 4A above or regulations under section 55 above ”.

11

In sub-paragraph (2) of that paragraph, for paragraph (d) there shall be substituted the following paragraph—

d
provision requiring a charging authority, the community charges registration officer for a charging authority, a billing authority, the valuation officer or listing officer for a billing authority, or the central valuation officer, to act in accordance with any order made by the High Court or the Lands Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.

12

In paragraph 14 of that Schedule—

a

paragraph (a) shall cease to have effect; and

b

in paragraphs (b) and (c), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

13

In paragraph 15 of that Schedule, in paragraph (b), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

14

In paragraph 16 of that Schedule, in sub-paragraph (1)—

a

for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”; and

b

at the end there shall be added the words “ or the 1992 Act ”.

15

For paragraph 18 of that Schedule there shall be substituted the following paragraph—

18
In this Schedule—
“the 1967 Act” means the M41General Rate Act 1967; and
“the 1992 Act” means the Local Government Finance Act 1992.

I3489

Paragraph 5 of Schedule 12 to that Act shall cease to have effect.

Local Government and Housing Act 1989 (c. 42)

I3590

~~F96In section 39 of the Local Government and Housing Act 1989 (application of Part IV of that Act), in subsection (3), for paragraphs (c) and (d) there shall be substituted the following paragraphs—~~

c
~~a body to which section 118 of that Act applies;~~
d
~~a local precepting authority, as defined in section 69 of the Local Government Finance Act 1992; or~~
e
~~the Receiver for the Metropolitan Police District.~~

Town and Country Planning Act 1990 (c. 8)

I3691

In section 336 of the Town and Country Planning Act 1990 (interpretation), in subsection (1), in the definition of “local authority", for paragraph (a) there shall be substituted the following paragraphs—

a
a billing authority or a precepting authority (except the Receiver for the Metropolitan Police District), as defined in section 69 of the Local Government Finance Act 1992;
aa
a combined police authority or a combined fire authority, as defined in section 144 of the M42Local Government Finance Act 1988;

Caldey Island Act 1990 (c. 44)

92

In section 2 of the Caldey Island Act 1990, after the words “to the community charge" there shall be inserted the words “ to council tax ”.

Natural Heritage (Scotland) Act 1991 (c. 28)

F9793

In paragraph 6 of Schedule 7 to the Natural Heritage (Scotland) Act 1991 (provisions regarding drought orders), for the words from “community water charge" to the end there shall be substituted the words “ council water charge imposed under Part I of Schedule 11 to the Local Government Finance Act 1992. ”

Child Support Act 1991 (c. 48)

F9894

In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State), in paragraph 2—

a

in sub-paragraph (2), for the words “community charge benefit" there shall be substituted the words “ council tax benefit ”; and

b

in sub-paragraph (4), in paragraph (b) of the definition of “appropriate authority", for the words “community charge benefit, the charging authority" there shall be substituted the words “ council tax benefit, the billing authority ”.

Water Resources Act 1991 (c. 57)

I3795

1

In subsection (5) of section 11 of the Water Resources Act 1991 (change of composition of regional flood defence committee)—

a

for paragraph (b) there shall be substituted the following paragraph—

b
the relevant Minister considers it necessary or expedient to make an order under this subsection,

b

the words “in relation to times after the coming into force of the variation, rules or regulations or alteration" shall cease to have effect.

2

After that subsection there shall be inserted the following subsection—

5A
An order under subsection (5) above shall relate—
a
where paragraph (a) of that subsection applies, to times after the coming into force of the variation; and
b
where paragraph (b) of that subsection applies, to such times as are specified in the order.

3

In subsection (7) of that section, for paragraphs (a) and (b) there shall be substituted the words—

a
if he considers it to be inappropriate that that council should appoint a member of the committee; or
b
if he considers that one or more members should be appointed jointly by that council and one or more other constituent councils,
may include provision to that effect in the order.

4

In subsection (8) of that section, the definitions of “relevant area" and “relevant population" shall cease to have effect.

I3896

1

In subsection (2) of section 135 of that Act (amount, assessment etc. of general drainage charge), the words “determined in accordance with section 136 below" shall cease to have effect.

2

In subsection (3)(a) of that section, the words “determined under section 136 below" shall cease to have effect.

3

After subsection (6) of that section there shall be added the following subsection—

7
In this section “relevant quotient” means a quotient determined for the year concerned in accordance with rules contained in regulations made by either of the Ministers.

I3997

Section 136 of that Act (determination of the relevant quotient) shall cease to have effect.

I4098

In Schedule 15 to that Act (supplemental provisions with respect to drainage charges), in paragraph 12(1), for the words “charging authority" there shall be substituted the words “ billing authority ”.

Land Drainage Act 1991 (c. 59)

99

In section 45 of the Land Drainage Act 1991 (appeals against determinations of annual value), in subsections (6) and (7)(a), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

100

1

In subsections (1), (3) and (4) of section 46 of that Act (hearing and determination of appeals under section 45 of that Act), for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

2

In subsection (6) of that section—

a

for the words “valuation and community charge tribunals" there shall be substituted the words “ valuation tribunals ”; and

b

for the words “valuation and community charge tribunal" there shall be substituted the words “ valuation tribunal ”.

I41 I42 SCHEDULE 14 Repeals

Section 117(2).

Annotations:

Commencement Information

I41

Sch. 14 partly in force; Sch. 14 partly in force at Royal Assent see s. 119(2)(e); Sch. 14 in force in relation to specified repeals: at 1.4.1992 by S.I. 1992/818, art. 2, Sch.; at 1.8.1992 by S.I. 1992/1755, art. 2(1)(b); at 1.10.1992 by S.I. 1992/2183, art. 2(d), Sch. (with art. 3); at 1.4.1993 by S.I. 1992/2454, art. 3(b); at 1.4.1993 by S.I. 1993/194, art. 2(b); at 1.4.1993 by S.I. 1993/575, art. 2(d); at 1.4.1996 by S.I. 1996/918, art. 2(b)

I42

Sch. 14 in force at 26.3.2015 for specified purposes by S.S.I. 2015/59, art. 2

Chapter	Short title	Extent of repeal
1963 c. 12.	Local Government (Financial Provisions) (Scotland) Act 1963.	Section 10.
1965 c. 49.	Registration of Births, Deaths and Marriages (Scotland) Act 1965.	Section 28B.
1966 c. 51.	Local Government (Scotland) Act 1966.	In Part I of Schedule 1, paragraph 2A.
1973 c. 65.	Local Government (Scotland) Act 1973.	Sections 110 and 110A.
		In section 111(1), paragraphs (a), (b) and (d).
		In section 118(1)(b), the words from “district council" to “to any".
1975 c. 30.	Local Government (Scotland) Act 1975.	In section 37(1), the definition of “rate".
		In Schedule 3, in paragraph 31, the definitions of “community charges" and “community water charges".
1980 c. 45.	Water (Scotland) Act 1980.	Section 9(6).
		Section 41(2) and (2A).
		In section 54(3)(b), the words “in respect of the premises supplied".
		In section 109(1), the definition of “community water charges".
1980 c. 65.	Local Government, Planning and Land Act 1980.	Section 46.
1982 c. 27.	Civil Jurisdiction and Judgements Act 1982.	In Schedule 8, in paragraph 4(1)(c), the words “(other than proceedings under section 16 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987)".
1987 c. 18.	Debtors (Scotland) Act 1987.	In section 106, the definition of “levying authority".
1987 c. 47.	Abolition of Domestic Rates Etc. (Scotland) Act 1987.	The whole Act.
1988 c. 40.	Education Reform Act 1988.	Section 81(8A).
1988 c. 41.	Local Government Finance Act 1988.	Parts I and II.
		In section 66, in subsection (2D), the words from “other than" to the end, and in subsections (3) and (4), the words “(construing sole or main residence in accordance with section 2 above)".
		Sections 68 to 73.
		Section 74A.
		Section 75A.
		In section 78, subsections (6) and (7).
		Sections 80 and 81.
		Section 84.
		In section 86, subsections (4) to (6).
		Sections 95 and 96.
		In section 98, subsections (1) and (2), and in subsection (3), in paragraph (a), the words “or to the City fund (as the case may be)", in paragraph (c), the words “or from the City fund (as the case may be)", and paragraph (d), in subsection (4), the words “or to the City fund (as the case may be)" and in subsection (5), the words “or from the City fund (as the case may be)".
		Part VII.
		Section 129.
		Sections 133 and 134.
		In section 138, in subsection (2), paragraphs (a) to (d) and (g).
		In section 139(2), paragraphs (a) to (c).
		Section 139A(8).
		Section 141(9).
		Sections 141A and 141B.
		In section 143, in subsection (6), the words “section 101(1) or (2) above or", and subsections (7) and (9B).
		Section 145A.
		Section 146(1).
		In Schedule 8, paragraph 4(4).
		In Schedule 11, paragraphs 6(6) and 14(a).
		In Schedule 12, paragraphs 5, 8, 10, 13, 15, 17 to 36 and 38.
		Schedule 12A.
1989 c. 42.	Local Government and Housing Act 1989.	Sections 140 to 144.
		Section 146.
		In Schedule 5, paragraphs 2 to 18, 30(4), 43, 49 to 54, 55(3), 56, 58, 59, 61, 63 to 65, 70, 71, 73, 74, 76(3), 77 and 78.
		In Schedule 6, paragraphs 8, 10 to 15, 20 to 22, and 24 to 29.
		In Schedule 11, paragraph 98.
1990 c. 43.	Environmental Protection Act 1990.	In Schedule 15, paragraph 1.
1991 c. 2.	Caravans (Standard Community Charge and Rating) Act 1991.	Section 2.
1991 c. 8.	Community Charges (Substitute Setting) Act 1991.	The whole Act.
1991 c. 51.	Local Government Finance and Valuation Act 1991.	The whole Act.
1991 c. 57.	Water Resources Act 1991.	In section 11, in subsection (5), the words “in relation to times after the coming into force of the variation, rules or regulations or alteration" and in subsection (8), the definitions of “relevant area" and “relevant population".
		In section 135, in subsection (2), the words “determined in accordance with section 136 below", and in subsection (3), the words “determined under section 136 below".
		Section 136.
1992 c. 4.	Social Security Contributions and Benefits Act 1992.	Section 134(3).
		In section 137(1), the definitions of “contribution period", “the 1987 Act" and “the 1988 Act".
1992 c. 5.	Social Security Administration Act 1992.	In section 6(1), in paragraph (d), the words “or a consequential reduction" and in paragraphs (j), (n), (o), (r), (s) and (t), the words “or consequential reduction", in each place where they occur.
		In section 76, in subsection (2), the words “As regards any case where the benefit is in respect of a personal community charge", and subsections (4), (5) and (7).
		In section 77, subsections (2) and (3).
		In section 138, subsections (3), (4) and (6) to (8), and in subsection (9), the words “or (2) or (3)".