Legalize / United Kingdom / Public General Act

Local Government Finance Act 1988

Type Public General Act

Publication 1988-07-29

Last updated 2026-04-01

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(2) Where the Welsh Ministers have made two local government finance reports relating to the same financial year, the power under subsection (1) may (in particular) be exercised by making a single amending report relating to both of the local government finance reports.

(3) Before making an amending report, the Welsh Ministers shall notify to such representatives of local government as appear to the Welsh Ministers to be appropriate the general nature of the amendments they propose to make.

(4) An amending report shall be laid before the Assembly.

(5) As soon as is reasonably practicable after an amending report is laid before the Assembly, the Welsh Ministers shall send a copy of the amending report to each receiving authority to which the local government finance report relates.

(6) Where an amending report has been approved by resolution of the Assembly, the Welsh Ministers may not make a subsequent amending report under this section in relation to the same local government finance report.

84M

(1) This section applies where the Assembly, by resolution, approves a report made under section 84L (“the amending report”) relating to a local government finance report (“the original report”).

(2) As soon as is reasonably practicable after the Assembly has approved the amending report, the Welsh Ministers shall calculate in relation to each receiving authority to which the original report relates what sum, if any, falls to be paid to the authority by way of revenue support grant for the financial year to which the original report relates.

(3) The calculation under subsection (2) shall be in accordance with the amended basis of distribution.

(4) The Welsh Ministers may carry out the subsection (2) calculation again at any time before—

(a) the end of the financial year immediately following the one to which the original report relates, or

(b) if later, the end of the period of 3 months beginning with the day on which the Assembly approves the amending report.

(5) The power under subsection (4) may only be exercised once.

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

84N

(1) Where the Welsh Ministers make a calculation under section 84M(2) or by virtue of section 84M(4) that shows an increase in the sum that falls to be paid to a receiving authority, they shall pay the authority a sum equal to the difference.

(2) Payment under subsection (1) shall be at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine, subject to subsection (3).

(3) The time for payment under subsection (2) must be after the end of the financial year in which the report under section 84L was made.

(4) Where the Welsh Ministers make a calculation under section 84M(2) or by virtue of section 84M(4) that shows a decrease in the sum that falls to be paid to a receiving authority, the authority shall pay a sum equal to the difference to the Welsh Ministers.

(5) The time for payment under subsection (4) shall be such day after the end of the financial year in which the report under section 84L was made as the Welsh Ministers may specify.

84P

(1) The Welsh Ministers may set a deadline for the receipt of information to be taken into account by them when making a calculation —

(a) under section 84J(1) or by virtue of section 84J(2), or

(b) under section 84M(2) or by virtue of section 84M(4).

(2) Different deadlines may be set under subsection (1) in relation to different kinds of information.

(3) A deadline under subsection (1) shall have effect only if the Welsh Ministers notify each receiving authority concerned of the deadline and of the information to which it relates.

(4) Notification under subsection (3) may be given at any time before the making of the calculation to which the deadline relates, including a time before the making of a determination under section 84F for the year concerned.

(5) When making a calculation in relation to which a deadline under subsection (1) has effect, the Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.

Chapter 4 — Other grants

3A

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3B

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4A

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4B

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Years where two local government finance reports prepared for Wales

9A

(1) Where the Welsh Ministers make two local government finance reports for a particular financial year—

(a) paragraph 9(4) above does not apply ... as respects that year, and

(b) the Welsh Ministers shall decide whether—

(i) distribution among all receiving authorities of the amount arrived at under paragraph 9 above for the year is to be dealt with in just one of those reports (the chosen report), or

(ii) each of those reports is to deal with the distribution of so much of that amount as is for the receiving authorities to which that report relates.

(2) If the Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(i) above—

(a) the Welsh Ministers shall specify that amount (the distributable amount for the year) in the chosen report, and

(b) the chosen report is the local government finance report for that year to which the requirement under paragraph 10(1) below applies.

(3) If the Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(ii) above—

(a) paragraphs 10 and 11 below do not apply ... as respects the year (but see paragraphs 11A to 11C below),

(b) the power under paragraph 13 below may (in particular) be exercised by making a single amending report relating to both of the local government finance reports for the year, and

(c) paragraph 14 below does not apply in relation to any report amending either of those reports (but see paragraph 14A below).

11A

(1) Where the Welsh Ministers propose to make two local government finance reports for a particular financial year and as respects that year decide as mentioned in paragraph 9A(1)(b)(ii) above, the Welsh Ministers shall in each of those reports—

(a) specify the amount for the year arrived at under paragraph 9 above,

(b) specify how much of that amount is for the receiving authorities to which the report relates, and

(c) specify the basis on which the Welsh Ministers propose to distribute among those authorities the amount specified under paragraph (b) above.

(2) Before making such a report as is mentioned in sub-paragraph (1) above, 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 the Welsh Ministers to be appropriate.

11B

(1) This paragraph applies where—

(a) the Assembly approves by resolution a local government finance report that is one of two being made by the Welsh Ministers for a particular financial year, and

(b) as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.

(2) The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below.

(3) As soon as is reasonably practicable after the report is approved by the Assembly, the Welsh Ministers shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above.

(4) The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report.

(5) The Welsh Ministers may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates.

(6) The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly approves by resolution an amending report made by the Welsh Ministers under paragraph 13 below.

(7) As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.

11C

(1) The Welsh Ministers may set a deadline for the receipt of information to be taken into account by them when making a calculation under paragraph 11B(3) or (5) above.

(2) Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information.

(3) A deadline under sub-paragraph (1) above shall only have effect if the Welsh Ministers inform each receiving authority concerned of the deadline and of the information to which it relates.

(4) Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above.

(5) When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.

14A

(1) This paragraph applies where—

(a) a report is made under paragraph 13 above amending a report (“the original report”) that is one of two local government finance reports that the Welsh Ministers make for a particular financial year, and

(b) as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.

(2) As soon as is reasonably practicable after the amending report is approved by resolution of the Assembly, the Welsh Ministers shall calculate in relation to each of the authorities to which the original report relates what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above in the original report.

(3) The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution.

(4) The Welsh Ministers may carry out the sub-paragraph (2) calculation again at any time before—

(a) the end of the financial year immediately following the one to which the original report relates, or

(b) if later, the end of the period of 3 months beginning with the day on which the Assembly approves by resolution the amending report.

(5) The power under sub-paragraph (4) above may only be exercised once.

(6) Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.

These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.

57A

(1) In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.

(2) The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—

(a) as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and

(b) the day falls within a prescribed relevant financial year.

(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).

(4) A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.

(5) Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

(6) Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.

(7) Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments as regards which A exceeds, and those as regards which A does not exceed, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

(7A) For the purposes of subsection (7)—

(a) “A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be);

(b) a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

(8) Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—

(a) imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b) as to appeals relating to things done or not done by such officers.

(9) Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 February immediately preceding the year; but this is without prejudice to the power to amend or revoke.

(10) In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, no greater than the aggregate amount which would be so payable apart from the regulations.

(11) For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.

(12) Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.

(13) For the purposes of this section—

(a) a relevant period is—

(i) each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and

(ii) a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;

(b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

Regulations about funds.

Rating of statutory water undertakings.

9A

(1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—

$A×BC$

(2) In sub-paragraph (1) above—

(a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,

(b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part A1 of this Schedule, and

(3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.

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

These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.

Financial administration as to certain authorities.

Functions to be discharged only by authority.

Source of payments by Welsh Ministers

16

Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

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

84Q

(1) The provisions of this Chapter apply as follows—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) sections 86A and 86B apply only in relation to Wales;

(d) section 88C applies only in relation to Wales.

(2) The following functions are exercisable concurrently so far as they relate to police and crime commissioners in Wales—

(a) the functions of the Secretary of State under section 88B;

(b) the functions of the Welsh Ministers under section 88C.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional grant: Wales

86A

(1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.

(2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.

(3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.

(4) A determination shall state—

(a) the amount of grant for the year, and

(b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.

(5) A determination shall be specified in a report and the report shall be laid before the Assembly.

(6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.

86B

(1) This section applies where in accordance with section 86A a determination as regards additional 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—

(a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and

(b) the amount shall be distributed on the basis stated in the determination.

(3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.

88C

(1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.

(2) Where the Welsh Ministers propose to make one special grant they 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

(3) Where the Welsh Ministers propose to make two or more special grants to different authorities they 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

(i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or

(ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.

(4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.

(5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving 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 Assembly.

(7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) 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 receiving 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 Welsh Ministers may determine.

45A

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66A

(1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—

(a) since before any event of a prescribed description, or

(b) by reason of any act done by or on behalf of a prescribed person.

(2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.

(3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.

(4) The regulations may—

(a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and

(b) define in what circumstances persons are to be treated for that purpose as connected.

(5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.

(6) Regulations under this section may be made by the appropriate national authority.

Separate administration in England and Wales.

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

Part 1 — The Valuation Tribunal for England

Establishment

A1

There shall be a Valuation Tribunal for England.

Jurisdiction

A2

(1) The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.

(2) The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—

This Act

Regulations under section 55.

Paragraph 4 of Schedule 4A.

Paragraph 5C of Schedule 9.

Land Drainage Act 1991 (c. 59)

Local Government Finance Act 1992 (c. 14)

Section 16.

Regulations under section 24.

Paragraph 3 of Schedule 3.

(3) The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.

(4) The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.

A3

(1) This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.

(2) The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.

(3) The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.

Membership

A4

The Tribunal is to consist of the following members—

(a) the President of the Valuation Tribunal for England;

(b) one or more Vice-Presidents of the Valuation Tribunal for England;

(d) other persons appointed as members of the Tribunal.

A5

A Vice-President has the functions assigned to him by the President.

A6

(1) This paragraph applies if—

(a) the office of President is vacant, or

(b) the President is absent or otherwise unable to act.

(2) The President's functions may be exercised by any Vice-President.

A7

(1) It is for the Lord Chancellor to appoint the members of the Tribunal.

(2) It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.

(3) Paragraphs A11 to A13 make further provision about determination of remuneration etc.

A8

(1) It is for the Secretary of State to determine the following matters—

(a) how many Vice-Presidents the Tribunal is to have;

(b) how many members the panel of chairmen is to have;

(2) A determination under this paragraph may specify, in relation to a class of member—

(a) a particular number, or

(b) a minimum number or a maximum number, or both.

(3) Before making a determination under this paragraph the Secretary of State must consult both of the following—

(a) the President;

(b) the Valuation Tribunal Service.

Tenure of office

A9

(1) A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.

(2) That is subject to the other provisions of this Schedule.

A10

The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—

(a) unable,

(b) unwilling, or

to perform his functions as a member of the Tribunal.

Remuneration, allowances & pension

A11

It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.

A12

It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.

A13

It is for the Secretary of State to determine—

(a) what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and

(b) what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.

A14

The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.

Organisation & delegation

A15

The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).

A16

(1) The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.

(2) But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.

(3) A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).

(4) Any delegation under sub-paragraph (1) or (3) must be made in writing.

Dealing with appeals

A17

(1) The President must make tribunal business arrangements.

(2) Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.

(3) Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.

(4) The senior members of the Tribunal are—

(a) the President;

(b) the Vice-Presidents;

(5) Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.

A18

(1) This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.

(2) The other members dealing with the appeal may continue to deal with the appeal.

(3) Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.

Regulations

A19

(1) The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.

(2) Regulations under this paragraph may include provision about any of these matters—

(a) the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;

(b) the circumstances in which members of the Tribunal are to be disqualified from acting;

(d) the factors which are not to disqualify members of the Tribunal from acting;

(e) the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.

(3) Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.

(4) Part 3 makes further provision about the kind of regulations that may be made under this paragraph.

Interpretation

A20

In this Part—

(a) “Tribunal” means the Valuation Tribunal for England;

(b) “President” means President of the Valuation Tribunal for England;

(d) “panel of chairmen” means the panel of persons to act as chairmen of the Tribunal;

(e) “Tribunal's staff” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.

Part 2 — Valuation Tribunals: Wales

1A

In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.

Part 3 — Procedure, orders etc

Procedure

8

(1) Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.

(2) The regulations may include provision—

(a) prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;

(b) authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;

(d) authorising an appeal to be withdrawn before the hearing in prescribed circumstances.

(3) The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—

(a) requiring the hearing to take place in public except in prescribed circumstances;

(b) as to the persons entitled to appear and to be heard on behalf of parties to the appeal;

(d) requiring persons to attend to give evidence and produce documents;

(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, of information supplied under—

(i) Schedule 9 above;

(ii) regulations under Schedule 2 above;

(iii) section 82 of the 1967 Act; or

(iv) paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;

... of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996 or of information supplied under section 131 of the Welfare Reform Act 2012 for purposes relating to council tax;;

(f) as to the adjournment of the hearing.

(4) The regulations may include provision—

(a) that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;

(b) requiring reasons for a decision to be given;

(d) authorising a decision to be reserved;

(e) authorising or requiring an order to be made in consequence of a decision;

(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;

(g) that an order may require any ancillary matter to be attended to;

(h) authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.

(5) The regulations may include provision—

(a) requiring decisions and orders to be recorded;

(b) as to the proof of decisions and orders;

(d) requiring decisions, orders and corrections to be communicated to the parties to appeals.

(6) The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.

(7) The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

Meaning of tribunal

12A

In this Part references to a tribunal are—

(a) in relation to England, references to the Valuation Tribunal for England;

(b) in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.

Part 4 — Miscellaneous

These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.

48A

(1) The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).

(2) A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.

(3) A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.

(4) A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.

(5) The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—

(a) beginning to exercise functions under section 47 above, or

(b) ceasing to exercise functions under that section.

(6) The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—

(a) as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;

(b) as regards costs of collection and recovery in such cases.

49A

(1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.

(2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—

(a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and

(b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.

(3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.

(4) A prescribed condition may be—

(a) a condition to be fulfilled in relation to the hereditament,

(b) a condition to be fulfilled in relation to some other hereditament, or

(5) The conditions that may be prescribed include, in particular—

(a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;

(b) conditions relating to the consequences of the alteration;

(c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;

(d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.

Separate administration in England and Wales.

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

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

59A

Schedule 7B (local retention of non-domestic rates) has effect.

SCHEDULE 7B

Part 1 — Main non-domestic rating accounts

Main non-domestic rating accounts

1

(1) The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.

(2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.

(3) The Secretary of State—

(a) must keep each such account in such form as the Treasury may direct, and

(b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.

(4) The Comptroller and Auditor General—

(a) must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and

(b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

2

(1) For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—

(a) amounts received by the Secretary of State in the year under section 54 (central rating: liability),

(b) amounts received by the Secretary of State in the year under section 59 (contributions in aid),

(c) amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,

(d) amounts received by the Secretary of State in the year under paragraph 6 (payments in respect of the central share) and amounts received by the Secretary of State in the year under regulations under paragraph 7 (administrative arrangements for such payments),

(e) amounts received by the Secretary of State in the year under paragraph 14 (payments following local government finance report),

(f) amounts received by the Secretary of State in the year under paragraph 17 (payments following amending report),

(g) amounts received by the Secretary of State in the year under regulations under paragraph 33 (transitional protection payments), and

(h) amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).

(2) For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—

(a) payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,

(b) payments made by the Secretary of State in the year under regulations under paragraph 7,

(d) payments made by the Secretary of State in the year under paragraph 17,

(e) payments made by the Secretary of State in the year under regulations under paragraph 33, and

(f) payments made by the Secretary of State in the year under regulations under paragraph 42.

(3) If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be—

(a) debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England;

(b) credited (as an item of account) to the main non-domestic rating account kept for the year.

(4) The amount that may be debited under sub-paragraph (3)(a) for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year.

(5) The reference in sub-paragraph (3)(a) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—

(a) billing authorities in England,

(b) precepting authorities in England,

(d) bodies to which section 75(1) applies.

3

(1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—

(a) the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and

(b) the aggregate of the items of account debited to the main non-domestic rating account kept for the year.

(2) If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—

(a) debited (as an item of account) to the main non-domestic rating account kept for the year, and

(b) credited (as an item of account) to the main non-domestic rating account kept for the next year.

(3) If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—

(a) credited (as an item of account) to the main non-domestic rating account kept for the year, and

(b) debited (as an item of account) to the main non-domestic rating account kept for the next year.

4

The Secretary of State must, for each year and in relation to each billing authority in England, determine—

(a) the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and

(b) the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).

5

(1) A determination under paragraph 4 must be specified in a report, to be called a “local government finance report”.

(2) The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.

(3) As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.

6

(1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.

(2) Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.

(3) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.

(4) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.

(5) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.

(6) This paragraph is subject to regulations under paragraph 8.

7

(1) The Secretary of State may by regulations make provision about the administration of payments under paragraph 6.

(2) The regulations may, in particular, make provision—

(a) about the time and manner in which a payment under paragraph 6 or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;

(b) about the making of a payment by a billing authority to the Secretary of State or vice versa where—

(i) a payment under paragraph 6 is made in the course of the year to which it relates, and

(ii) it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;

(i) a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and

(ii) it is subsequently determined that the actual amount is more or less than the estimate.

8

(1) The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.

(2) The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).

(3) The consent of the Treasury is required to regulations under this paragraph.

Part 4 — Payments by billing authorities to major precepting authorities

9

(1) The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.

(2) The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.

(3) The regulations may, in particular, make provision as to—

(a) the billing authorities that are required to make payments under the regulations;

(b) the major precepting authorities that are entitled to receive payments under the regulations;

(4) The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.

(5) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.

(6) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.

(7) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.

(8) The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.

10

(1) The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph 9.

(2) The regulations may, in particular, make provision—

(a) about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;

(b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;

(d) about the time and manner in which a payment under regulations under paragraph 9 or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;

(e) about the making of a payment by a billing authority to a major precepting authority or vice versa where—

(i) a payment under regulations under paragraph 9 is made in the course of the year to which it relates, and

(ii) it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;

(f) about the making of a payment by a billing authority to a major precepting authority or vice versa where—

(i) a calculation of a payment under regulations under paragraph 9 is made by reference to an estimate of an amount, and

(ii) it is subsequently determined that the actual amount is more or less than the estimate;

(g) for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;

(h) about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.

(3) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.

11

(1) The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph 8 from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.

(2) The regulations may make provision about the administration of payments to major precepting authorities under the regulations.

(3) The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.

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

12

(1) The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—

(a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

(b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

(2) Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.

13

(1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.

(2) As soon as is reasonably practicable after the report has been approved, the Secretary of State must—

(a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

(b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

(3) Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph (2).

(4) The power to make a further set of calculations under sub-paragraph (3) is not exercisable after the approval by the House of Commons of any amending report made under paragraph 15 in relation to the local government finance report.

(5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.

(6) As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—

(a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,

(b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and

14

(1) Where calculations under paragraph 13 (2) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State.

(2) Where calculations under paragraph 13 (2) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority.

(3) The following provisions apply if calculations (“the revised calculations”) are made under paragraph 13 (3) for a year.

(4) In this paragraph “the original calculations” means the calculations for the year under paragraph 13 (2).

(5) Sub-paragraph (6) applies where—

(a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or

(b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.

(6) The authority must make a payment to the Secretary of State of an amount equal to the difference.

(7) Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—

(a) the authority must make that payment to the Secretary of State, and

(b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.

(8) Sub-paragraph (9) applies where—

(a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or

(b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.

(9) The Secretary of State must make a payment to the authority of an amount equal to the difference.

(10) Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—

(a) the Secretary of State must make that payment to the authority, and

(b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.

(11) A payment by a relevant authority to the Secretary of State under sub-paragraph (1)—

(a) must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and

(b) if not made on or before that day, is recoverable in a court of competent jurisdiction.

(12) A payment by the Secretary of State to a relevant authority under sub-paragraph (2) must be made—

(a) in instalments of such amounts, and

(b) at such times in the year to which the local government finance report relates,

as the Secretary of State determines with the Treasury’s consent.

(13) A payment by a relevant authority to the Secretary of State under sub-paragraph (6) or (7)—

(a) must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and

(b) if not made on or before that day, is recoverable in a court of competent jurisdiction.

(14) A payment by the Secretary of State to a relevant authority under sub-paragraph (9) or (10) must be made—

(a) at such time, or

(b) 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 year to which the local government finance report relates.

15

(1) After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.

(2) An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.

(3) Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.

(4) The Secretary of State must lay, or make arrangements for laying, the report 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 must send a copy of the report to each relevant 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.

16

(1) This paragraph applies if an amending report for a year made under paragraph 15 is approved by resolution of the House of Commons.

(2) As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—

(a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,

(b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and

(3) Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph (2).

(4) The power to make a further set of calculations under sub-paragraph (3) is not exercisable after whichever is the later of—

(a) the end of the year following the year to which the amending report relates, 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.

(5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.

(6) As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—

(a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,

(b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and

17

(1) This paragraph applies if calculations (“the revised calculations”) are made under paragraph 16 (2) or (3) for a year.

(2) In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph 13 (2) or (3) or 16 (2) made for the year.

(3) Sub-paragraph (4) applies where—

(a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or

(b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.

(4) The authority must make a payment to the Secretary of State of an amount equal to the difference.

(5) Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—

(a) the authority must make that payment to the Secretary of State, and

(b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.

(6) Sub-paragraph (7) applies where—

(a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or

(b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.

(7) The Secretary of State must make a payment to the authority of an amount equal to the difference.

(8) Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—

(a) the Secretary of State must make that payment to the authority, and

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