Local Government Finance Act 1988

These repeals shall have effect for financial years beginning in or after 1990.

5A

• (1) If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) or (2A) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.

• (2) Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer or, as the case may be, billing authority concerned shall serve on him a notice (a “penalty notice”) stating—

• (a) that he has failed to comply with paragraph 5(2) or (2A) above within the period mentioned in sub-paragraph (1) above,

• (b) that he is liable to a penalty of £100,

• (c) the effect of sub-paragraphs (3) and (4) below, and

• (d) that he has a right of appeal under paragraph 5C below.

• (3) If the person on whom a penalty notice is served fails to comply with paragraph 5(2) or (2A) within the period of 21 days beginning with the day on which the notice is served, he shall be liable—

• (a) to a further penalty of £100, and

• (b) subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.

• (4) The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—

• (a) the rateable value of the hereditament concerned for the day on which the penalty notice is served, and

• (b) £500.

• (5) For the purposes of sub-paragraph (4)(a) above—

• (a) the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and

• (b) a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.

5B

A valuation officer or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.

5C

• (1) A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.

• (2) An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.

• (3) An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.

• (4) An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.

• (5) On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.

• (6) Those grounds are—

• (a) that the appellant had a reasonable excuse for not complying with paragraph 5(2) or (2A) above, or

• (b) that the information requested is not in the possession or control of the appellant.

• (7) In this paragraph “valuation tribunal” means—

• (a) in relation to England: the Valuation Tribunal for England;

• (b) in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.

5D

• (1) Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may —

• (a) in a case which relates to a request for information made by a valuation officer, be recovered by the valuation officer concerned as a civil debt due to the valuation officer;

• (b) in a case which relates to a request for information made by a billing authority in Wales, be recovered by the authority concerned as a civil debt due to the authority.

• (2) No claim to recover any such penalty may be made—

• (a) before the end of the period mentioned in paragraph 5C(2) above, or

• (b) if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.

5E

• (1) Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.

• (2) Any sums received by a billing authority in Wales by way of penalty under paragraph 5A above must be paid into the Welsh Consolidated Fund.

5F

• (1) The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.

• (2) The provision that may be made by regulations under this paragraph includes—

• (a) provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;

• (aa) provision enabling a billing authority in Wales to request or obtain information for the purpose of identifying a person to whom paragraph 5(1D) above applies;

• (b) provision enabling a notice to be served on a person either by name or by such description as may be prescribed.

5G

The Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.

5H

Where a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served by the officer, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.

Chapter 1 — General

Chapter 2 — Revenue support grant: England

Introductory

77A

This Chapter applies only in relation to England.

Chapter 3 — Revenue Support Grant: Wales

84D

This Chapter applies only in relation to Wales.

84E

• (1) The Welsh Ministers shall pay a grant for each financial year to—

• (a) receiving authorities, and

• (b) specified bodies.

• (2) Grant under this section shall be known as revenue support grant.

• (3) Revenue support grant shall be payable in accordance with this Chapter.

84F

• (1) The Welsh Ministers shall for each financial year make—

• (a) a determination under subsection (2), or

• (b) a determination under each of subsections (3) and (4).

• (2) A determination under this subsection shall state—

• (a) the total amount of revenue support grant for the year,

• (b) the amount of the grant the Welsh Ministers propose to pay to receiving authorities, and

• (c) the amount of the grant the Welsh Ministers propose to pay to each specified body.

• (3) A determination under this subsection shall state—

• (a) the total amount of revenue support grant for the year for—

• (i) receiving authorities other than police and crime commissioners, and

• (ii) specified bodies,

• (b) the amount of the grant the Welsh Ministers propose to pay to receiving authorities that are not police and crime commissioners, and

• (c) the amount of the grant the Welsh Ministers propose to pay to each specified body.

• (4) A determination under this subsection shall state the total amount of revenue support grant for the year for police and crime commissioners.

• (5) Before making a determination under this section, the Welsh Ministers shall consult such representatives of local government as appear to the Welsh Ministers to be appropriate.

• (6) Different amounts may be stated under subsection (2)(c) or (3)(c) in relation to different specified bodies.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

84G

• (1) The Welsh Ministers shall specify a determination under section 84F in a report, to be called a local government finance report.

• (2) A local government finance report shall also specify the basis on which the Welsh Ministers propose to distribute among the receiving authorities to which the report relates the amount stated under section 84F(2)(b) or, as the case may be, section 84F(3)(b) or (4).

• (3) Before making a report under this section, the Welsh Ministers shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to them to be appropriate.

• (4) A report made under this section shall be laid before the Assembly.

• (5) As soon as is reasonably practicable after a report is laid before the Assembly under subsection (4), the Welsh Ministers shall send a copy of the report to each of the receiving authorities to which the report relates.

84H

• (1) This section applies where in accordance with sections 84F and 84G a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the Assembly.

• (2) If the report is approved by resolution of the Assembly the Welsh Ministers shall pay the amount stated in the determination as the amount of revenue support grant for the year.

• (3) The amount of revenue support grant to be paid to receiving authorities in accordance with subsection (2) shall be distributed among, and paid to, them in accordance with sections 84J and 84K.

• (4) The amount of revenue support grant to be paid to a specified body in accordance with subsection (2) shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine.

• (5) The time of payment under subsection (4) may be during or after the financial year for which the grant is payable.

84J

• (1) As soon as is reasonably practicable after a local government finance report for a financial year has been approved by resolution of the Assembly, the Welsh Ministers 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) The Welsh Ministers may carry out the subsection (1) calculation again at any time before the end of the financial year immediately following the one to which the report relates.

• (3) The power under sub-section (2) may only be exercised once and shall not be exercisable after the approval by resolution of the Assembly of any amending report made under section 84L in relation to the local government finance report.

• (4) As soon as is reasonably practicable after making a calculation under subsection (1) or by virtue of subsection (2), the Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.

84K

• (1) The Welsh Ministers shall pay any sum calculated under section 84J(1) as falling to be paid by way of revenue support grant to a receiving authority in instalments of such amounts, and at such times in the financial year for which the grant is payable, as the Welsh Ministers may determine.

• (2) Where the Welsh Ministers make a calculation by virtue of section 84J(2) that shows an increase in the sum that falls to be paid to a receiving authority, the Welsh Ministers shall pay the authority a sum equal to the difference.

• (3) Payment under subsection (2) shall be at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine, subject to subsection (4).

• (4) The time for payment under subsection (2) must be after the end of the financial year for which the grant is payable.

• (5) Where the Welsh Ministers make a calculation by virtue of section 84J(2) that shows a decrease in the sum that falls to be paid to a receiving authority, the authority shall pay to the Welsh Ministers a sum equal to the difference.

• (6) The time for payment under subsection (5) shall be such day after the end of the financial year for which the grant is payable as the Welsh Ministers may specify.

84L

• (1) Where the Welsh Ministers have made a local government finance report for a particular financial year, the Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make a report (an “amending report”) containing amendments to the basis of distribution specified under section 84G(2) in the local government finance report.