Local Government Finance Act 1988

(31A) (1) In relation to England and Wales, regulations shall provide that where a person is entitled to a community charge benefit in respect of a charging authority’s personal community charge the benefit shall take such of the following forms as is prescribed in the case of the person— (a) a payment or payments by the authority to the person; (b) a reduction in the amount the person is liable to pay to the authority in respect of the charge as it has effect for the relevant chargeable financial year; (c) both such payment or payments and such reduction. (2) In relation to Scotland, regulations shall provide that where a person is entitled to a community charge benefit in respect of a personal community charge determined by a regional, islands or district council the benefit shall take such of the following forms as is prescribed in the case of the person— (a) a payment or payments to the person by the levying authority to which the charge is payable; (b) a reduction in the amount the person is liable to pay in respect of the charge as it has effect for the relevant chargeable financial year; (c) both such payment or payments and such reduction. (3) Regulations shall provide that where a person is entitled to a community charge benefit in respect of a contribution period the benefit shall take such of the following forms as is prescribed in the case of the person— (a) a payment or payments by the relevant authority to the person; (b) the reductions mentioned in subsection (4) below; (c) both such payment or payments and such reductions. (4) The reductions are— (a) a reduction in the amount the person is liable to pay to the charge payer in respect of the contribution period, and (b) a consequential reduction in the amount the charge payer is liable to pay in respect of the charge concerned as it has effect for the relevant chargeable financial year. (5) For the purposes of subsections (1) and (2) above the relevant chargeable financial year is the chargeable financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit. (6) For the purposes of subsection (3) above the relevant authority is— (a) in relation to England and Wales, the authority to which an amount is payable in respect of the collective community charge concerned under section 15 of the 1988 Act; (b) in relation to Scotland, the levying authority to which the collective community charge is payable. (7) For the purposes of subsection (4) above the charge payer is— (a) in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act; (b) in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act. (8) For the purposes of subsection (4) above the relevant chargeable financial year is the chargeable financial year in which the contribution period falls. (9) Regulations under subsection (1), (2) or (3) above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and such provisions may include provisions amending or adapting provisions of the 1987 Act or the 1988 Act. (31B) (1) Any community charge benefit provided for by virtue of a scheme under section 20(1) above (in this Act referred to as a community charge benefit scheme) is to be administered by the appropriate authority. (2) For the purposes of this section in its application to England and Wales, the appropriate authority in relation to a particular benefit is the charging authority as regards whose personal or collective community charge a person is entitled to the benefit. (3) For the purposes of this section in its application to Scotland, the appropriate authority in relation to a particular benefit is the levying authority— (a) to which the personal community charge is payable by a person entitled to the benefit; or (b) in whose area is situated the premises in respect of residence in which for a contribution period a collective community charge contribution is payable. (4) Charging authorities may agree that one shall carry out responsibilities relating to community charge benefits on another’s behalf. (5) Levying authorities may agree that one shall carry out responsibilities relating to community charge benefits on another’s behalf. (6) A charging authority or levying authority may modify any part of the community charge benefit scheme administered by the authority— (a) so as to provide for disregarding, in determining a person’s income, the whole or part of any war disablement pension or war widow’s pension payable to that person; (b) to such extent in other respects as may be prescribed, and any such modifications may be adopted by resolution of an authority. (7) Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the benefits which will be allowed by the authority for any year will not exceed the permitted total of benefits for that year. (8) An authority which has adopted modifications may by resolution revoke or vary them. (9) If the community charge benefit scheme includes power for an authority to exercise a discretion in allowing community charge benefits, the authority shall not exercise that discretion so that the total of the benefits allowed by it for any year exceeds the permitted total of benefits for that year. (10) In relation to any authority the permitted total of benefits for any year shall be such amount as is calculated in accordance with rules contained in an order made by the Secretary of State. (31C) (1) Regulations shall provide that, where a person has claimed a community charge benefit as regards— (a) a personal or collective community charge of a charging authority, or (b) a personal or collective community charge payable to a levying authority, the authority shall notify the person of its determination of the claim. (2) Any such notification shall be given in such form as may be prescribed. (3) Regulations shall make provision for reviews of determinations relating to community charge benefits. (31D) (1) Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed exceeds the amount to which he is entitled in respect of the benefit. (2) As regards any case where the benefit is in respect of a personal community charge the regulations may provide that— (a) a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes); (b) any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (3) below as is prescribed as regards the case concerned, or by such combination of two or all three of the methods as is prescribed as regards the case concerned. (3) The methods are— (a) payment by the person concerned; (b) addition to any amount payable in respect of the charge concerned; (c) deduction from any other income-related benefit which he may be allowed by the authority concerned. (4) As regards any case where the benefit is in respect of a contribution period the regulations may provide that— (a) a sum equal to the excess shall be due from the person concerned to the authority (whatever the form the benefit takes); (b) any liability under any provision included under paragraph (a) above shall be met by such method mentioned in subsection (5) below as is prescribed as regards the case concerned, or by such combination of the methods as is prescribed as regards the case concerned; (c) there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned. (5) The methods are— (a) payment by the person concerned; (b) deduction from any other income-related benefit which he may be allowed by the authority concerned. (6) In a case where the regulations provide that a sum or part of a sum is to be paid, and the sum or part is not paid on or before such day as may be prescribed, the regulations may provide that the sum or part shall be recoverable in a court of competent jurisdiction. (7) For the purposes of subsection (4) above the charge payer is— (a) in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act; (b) in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act. (8) The regulations may provide that they are not to apply as regards any case falling within a prescribed category. (31E) (1) Regulations may make provision as to any case where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed is less than the amount to which he is entitled in respect of the benefit. (2) In particular, as regards any prescribed case where the benefit is in respect of a contribution period the regulations may provide that— (a) a sum equal to the difference shall be due from the authority to the person concerned; (b) any liability under any provision included under paragraph (a) above shall be met by payment and not by such reductions as are mentioned in section 31A(4) above (whatever the form the benefit actually allowed takes); (c) there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned. (3) For the purposes of subsection (2) above the charge payer is— (a) in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act; (b) in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act. (31F) (1) For each year the Secretary of State shall pay a subsidy (to be known as community charge benefit subsidy) to each charging authority and to each levying authority. (2) The amount of community charge benefit subsidy to be paid to a charging authority or a levying authority for a year shall be calculated in such manner as may be specified by an order made by the Secretary of State. (3) Any such order shall require the calculation to be made by reference to an amount found by— (a) taking the total amount allowed by the authority for the year by way of community charge benefits, and (b) adjusting that total by making such additions or subtractions (or both) as are specified in the order. (4) The Secretary of State may deduct, from the amount which would (apart from this subsection) be payable to a charging or levying authority by way of community charge benefit subsidy for a year, such amount as he considers it unreasonable to pay by way of such subsidy. (5) The Secretary of State may pay to an authority, as part of the amount of community charge benefit subsidy payable to the authority for a year, an additional sum in respect of the costs of administering community charge benefits; and any such additional sum shall be calculated in a manner specified by an order made by the Secretary of State. (6) Subsidy under this section shall be payable by the Secretary of State at such time and in such manner as the Treasury may direct, but subject— (a) to the making of a claim for it in such form and containing such particulars as the Secretary of State may from time to time determine; and (b) to such conditions as to records, certificates, audit or otherwise as the Secretary of State may, with the approval of the Treasury, impose. (7) The amount of any subsidy payable to an authority shall be calculated to the nearest pound, by disregarding an odd amount of 50 pence or less and by treating an odd amount exceeding 50 pence as a whole pound. (31G) (1) The Secretary of State may supply to charging authorities and levying authorities such information of a prescribed description obtained by reason of the exercise of any of his functions under the benefit Acts as they may require in connection with any of their functions relating to community charge benefits. (2) Charging authorities and levying authorities shall supply to the Secretary of State such information of a prescribed description obtained by reason of the exercise of their functions relating to community charge benefits as he may require in connection with any of his functions under the benefit Acts. (3) It shall also be the duty of each charging authority and of each levying authority to supply the Secretary of State, in the prescribed manner and within the prescribed time— (a) with such information as he may require concerning its performance of any of its functions relating to community charge benefits; (b) with such information as he may require to enable him to prepare estimates of likely future amounts of community charge benefit subsidy; and (c) with such information as he may require to enable him to decide questions relating to the development of policy as regards community charge benefits. (4) Each charging authority shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to a community charge benefit as regards a personal or collective community charge of the authority becomes aware that he may be entitled to it. (5) Each levying authority shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to a community charge benefit in respect of a personal community charge payable to the authority becomes aware that he may be entitled to it. (6) Each charging authority and each levying authority shall make copies of the community charge benefit scheme, with any modifications adopted by it under section 31B above, available for public inspection at its principal office at all reasonable hours without payment.

7

In section 51 (regulations about claims for and payments of benefit) in subsection (1) paragraphs (j) and (u) shall be omitted.

8

The following shall be inserted after section 51—

(51A) (1) Regulations may provide as follows as regards any community charge benefit— (a) for requiring a claim for a benefit to be made by such person, in such manner and within such time as may be prescribed; (b) for treating a claim made in such circumstances as may be prescribed as having been made at such date earlier or later than that at which it is made as may be prescribed; (c) for permitting a claim to be made, or treated as if made, for a period wholly or partly after the date on which it is made; (d) for permitting an award on a claim to be made for such a period subject to the condition that the claimant satisfies the requirements for entitlement when benefit becomes payable, or any right to a reduction or a consequential reduction becomes available, under the award; (e) for a review of any award if those requirements are found not to have been satisfied; (f) for the disallowance on any ground of a person’s claim for a benefit to be treated as a disallowance of any further claim by that person for that benefit until the grounds of the original disallowance have ceased to exist; (g) for enabling one person to act for another in relation to a claim for a benefit and for enabling such a claim to be made and proceeded with in the name of a person who has died; (h) for requiring any information or evidence needed for the determination of a claim or of any question arising in connection with a claim to be furnished by such person as may be prescribed in accordance with the regulations; (i) for the time when and manner in which any benefit (or part) which takes the form of a payment is to be paid, and for the information and evidence to be furnished in connection with the payment; (j) for the time when the right to make a reduction or consequential reduction may be exercised; (k) for notice to be given of any change of circumstances affecting the continuance of entitlement to a benefit; (l) for calculating the amount of a benefit according to a prescribed scale or otherwise adjusting it so as to avoid fractional amounts or facilitate computation; (m) for suspending (in whole or in part) any payment or right to make a reduction or consequential reduction, where it appears to the authority which allowed a benefit that a question arises whether the conditions for entitlement to the benefit are or were fulfilled or whether the award ought to be revised or whether an appeal ought to be brought against the award; (n) for withholding in prescribed circumstances any payment or right to make a reduction or consequential reduction, and for subsequently making in prescribed circumstances any withheld payment or restoring in prescribed circumstances any right to make a reduction or consequential reduction; (o) in the case of any benefit (or part) which takes the form of a payment, for payment or distribution to or among persons claiming to be entitled on the death of any person, and for dispensing with strict proof of their title; (p) for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where no claim has been made and it is impracticable for one to be made immediately; (q) for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where a claim has been made but it is impracticable for the claim or an appeal, reference, review or application relating to it to be determined immediately; (r) for making a payment on account of a benefit, or conferring a right to make a reduction or consequential reduction on account, where an award has been made but it is impracticable to institute the benefit immediately; (s) generally as to administration. (2) Regulations under this section may include provision that prescribed provisions shall apply instead of prescribed provisions of the 1987 Act or the 1988 Act, or that prescribed provisions of the 1987 Act or the 1988 Act shall not apply or shall apply subject to prescribed amendments or adaptations. (3) References in subsection (2) above to the 1987 Act or the 1988 Act include references to regulations made under the Act concerned. (51B) (1) Regulations may provide for a claim for one relevant benefit to be treated, either in the alternative or in addition, as a claim for any other relevant benefit that may be prescribed. (2) Regulations may provide for treating a payment made or right conferred by virtue of regulations under section 51(1)(t) above, or of regulations under section 51A(1)(p) to (r) above, as made or conferred on account of any relevant benefit that is subsequently awarded or paid. (3) For the purposes of subsections (1) and (2) above relevant benefits are— (a) any benefit to which section 51 above applies, and (b) any community charge benefit.

9

• (1) Section 56 (legal proceedings) shall be amended as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) In subsection (5) for “(4)” there shall be substituted “ (4A) ”.

10

In section 61 (consultations on subordinate legislation) after paragraph (b) of subsection (7) there shall be inserted—

(c) regulations relating to community charge benefits (other than regulations of which the effect is to increase any amount specified in regulations previously made); (d) an order under section 31B(10) or 31F above,

.

11

• (1) Section 83 (orders and regulations) shall be amended as follows.

• (2) In subsection (2) after “housing benefit” there shall be inserted “ or community charge benefits ”.

• (3) In subsection (3) after paragraph (c) there shall be inserted—

(cc) regulations under Part II of this Act which relate to community charge benefits and are made before 1 April 1990; (ccc) orders under section 31F(2) or (5) above which are made before 1 April 1990;

.

• (4) In subsection (5) after “30” there shall be inserted “ , 31F ”.

12

In section 85 (financial provision) in subsection (1)(a) after sub-paragraph (v) there shall be inserted—

(vi) community charge benefit subsidy;

.

SCHEDULE 11

Establishment

1

• (1) The Secretary of State shall make regulations providing for the establishment, in relation to Wales, of one or more tribunals (to be known as valuation tribunals).

• (2) The regulations may include such provision as he sees fit

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

• (b) ... in relation to membership, staff, accommodation, equipment, procedure and other matters relating to tribunals.

Jurisdiction

2

The tribunals shall exercise the jurisdiction conferred on them by—

• (a) section 23 above;

• (b) regulations under section 55 above.

• (ba) section 63L;

• (c) paragraph 4 of Schedule 4A above.

• (ca) paragraph 5C of Schedule 9 above;

• (cb) regulations under paragraph 6AA of Schedule 9 above;

• (cc) paragraph 7A of Schedule 9 above;

• (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

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

Arbitration

4

• (1) This paragraph applies as regards any matter which falls within the jurisdiction conferred on tribunals by or under this Act.

• (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 a tribunal, would be the parties to the appeal.

Membership

5

• (1) Regulations under paragraph 1 above may include provision—

• (a) that the number of members of a tribunal is to be such as is determined by the Secretary of State;

• (b) for the appointment by a prescribed person or persons of the members of each tribunal;

• (c) that one of the members is to be president of the tribunal;

• (d) that the president is to be appointed by the members by a prescribed method, and that if one is not so appointed within a prescribed period the president is to be appointed by the Secretary of State after consulting such prescribed persons as he sees fit;

• (e) that some of the members (who may include the president) are to be appointed to the position of chairman, that the number to be appointed is to be stated by a prescribed person or persons, and that the appointments are to be made by the members themselves by a prescribed method or (if they default) by a prescribed person or persons;

• (f) that persons are to be disqualified from becoming or continuing to be members in prescribed circumstances;

• (g) that members are to be disqualified from acting in cases falling within prescribed descriptions;

• (h) that prescribed factors are not to disqualify persons from becoming or continuing to be members;

• (i) that prescribed factors are not to disqualify members from acting;

• (j) as to the duration (subject to disqualification, termination or resignation) of any appointment as president or member or chairman;

• (k) allowing the Secretary of State to terminate an appointment as president;

• (l) requiring the person or persons who appointed a member to terminate the appointment if the Secretary of State so directs after consulting the person or persons who made the appointment;

• (m) allowing a president to terminate a person’s appointment as chairman, and requiring a president to do so if the Secretary of State directs him to do so;

• (n) allowing a person appointed as president or member or chairman to resign if such notice as may be prescribed is given;

• (o) that a person who ceases to be president or member or chairman is to be eligible for re-appointment in prescribed circumstances;

• (p) that a member is to be entitled to such remuneration and travelling, subsistence and other allowances as the Secretary of State may, with the approval of the Treasury, from time to time determine.

• (2) The regulations may include provision for the administration of members’ allowances to be the responsibility of the clerk of the tribunal.

Staff

6

• (1) Regulations under paragraph 1 above ... may include provision—

• (a) that a tribunal shall appoint a clerk of the tribunal and may appoint other employees;

• (b) that a tribunal shall pay to its employees such remuneration and allowances as the tribunal determines;

• (c) that (subject to disqualification) employees shall be appointed on such other terms and conditions as the tribunal may determine;

• (d) that an appointment shall be invalid unless made with the approval of the Secretary of State;

• (e) that a determination as to remuneration or allowances shall be invalid unless made with the approval of the Secretary of State given with the Treasury’s consent;

• (f) that persons are to be disqualified from becoming or continuing to be employees in prescribed circumstances;

• (g) that employees are to be disqualified from acting in cases falling within prescribed descriptions;

• (h) that prescribed factors are not to disqualify persons from becoming or continuing to be employees;

• (i) that prescribed factors are not to disqualify employees from acting.

• (2) The regulations may include provision—

• (a) that any function of making an appointment, or determining remuneration or allowances or other terms or conditions, may be performed on behalf of a tribunal by two or more of its members;

• (b) that one of those members must be the president.

• (3) The regulations may include provision for the administration of employees’ remuneration and allowances to be the responsibility of the clerk of the tribunal.

• (4) The regulations may include provision that where a person ceases to be employed by a local valuation panel and immediately becomes employed by a valuation tribunal, for the purposes of the Employment Rights Act 1996 his period of employment by the panel shall count as a period of employment by the tribunal and the change of employment shall not break the continuity of the period of employment.

• (5) For the purposes of sub-paragraph (4) above a local valuation panel is a local valuation panel constituted under a scheme under section 88 of the 1967 Act.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accommodation and equipment

7

• (1) Regulations under paragraph 1 above ... may include provision requiring a tribunal to—

• (a) maintain a permanent office, and

• (b) make arrangements to secure that the tribunal has such other accommodation, and such secretarial and other equipment, as is sufficient for the performance of its functions.

• (2) The regulations may include provision that any function as to accommodation or equipment may be performed on behalf of a tribunal by its clerk.

Dealing with appeals

7A

• (1) Regulations under paragraph 1 above may include—

• (a) provision for determining which tribunal is to deal with an appeal;

• (b) provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by its clerk or other prescribed employee;

• (c) provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by one of its members;

• (d) provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by some of its members;

• (e) provision as to the selection of a member who is to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that he must be the president or a chairman);

• (f) provision as to the number and selection of members who are to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that one of them must be the president or a chairman).

Orders

9

• (1) This paragraph applies where a tribunal orders—

• (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.

• (2) If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the officer or authority ordered shall—

• (a) alter the register or list concerned 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

• (1) This paragraph applies where a tribunal orders—

• (a) the community charges registration officer for a charging authority to revoke a designation of an individual as a certification officer under regulations under section 30 above,

• (b) a charging authority to alter an estimate, made for the purposes of regulations under Schedule 2 above, of the amount a person is liable to pay in respect of a community charge of the authority,

• (c) the community charges registration officer for a charging authority to revoke a designation of an individual as a responsible individual under regulations under Schedule 2 above,

• (d) a charging authority to quash a penalty imposed by it under Schedule 3 above,

• (e) the community charges registration officer for a charging authority to quash a penalty imposed by him under Schedule 3 above, or

• (f) the community charges registration officer for a charging authority to revoke a designation under section 5 above.

• (2) If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the authority or officer ordered shall—

• (a) revoke the designation, alter the estimate 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).

Appeals

11

• (1) Regulations under paragraph A19 or paragraph 1 above may include provision that—

• (a) an appeal shall lie to the High Court on a question of law arising out of a decision or order which is given or made by a tribunal on an appeal under section 23 above section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act;

• (b) an appeal shall lie to the Upper Tribunal in respect of a decision or order which is given or made by a tribunal on an appeal under paragraph 4 of Schedule 4A above or regulations under section 55 above.

• (1A) Regulations under paragraph 1 may also include provision that an appeal lies to the Upper Tribunal in respect of a decision or order given or made by a tribunal established under that paragraph on an appeal under section 63L or paragraph 5C or 6AA of Schedule 9.

• (2) The regulations may include—

• (a) provision as to the persons who may appeal to the High Court or the Upper Tribunal;

• (b) provision authorising or requiring an appeal to the High Court or the Upper Tribunal to be dismissed if it is not initiated within a prescribed time;

• (c) provision as to the powers of the High Court or the Upper Tribunal on an appeal to it (which may include provision allowing the tribunal’s decision or order to be confirmed, varied, set aside, revoked or remitted, and provision allowing the making of any order the tribunal could have made);

• (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 Upper Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.

Inspection of records

12

• (1) This paragraph applies to records which relate to decisions and orders of a tribunal and which are required to be made under any provision included in regulations under paragraph A19 or paragraph 1 above.

• (2) The regulations may include provision that a person may, at a reasonable time stated by or on behalf of the tribunal concerned and without making payment, inspect records to which this paragraph applies at the tribunal’s permanent office.

• (3) The regulations may include provision that if without reasonable excuse a person having custody of records to which this paragraph applies intentionally obstructs a person in exercising a right under any provision included under sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

Finance: Wales

13

The Secretary of State shall make such payments as are necessary to meet any expenditure incurred in or in connection with the performance by the tribunals established in relation to Wales by regulations under paragraph 1 of their functions (whether as regards remuneration, allowances, accommodation, equipment or otherwise).

General

14

Regulations under paragraph 3 above may include—

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

• (b) provision as to orders, which may include provision requiring the carrying out of an order made by a valuation tribunal in exercising jurisdiction conferred by the regulations;

• (c) provision that an appeal shall lie to the Upper Tribunal in respect of a decision or order which is given or made by a valuation tribunal in exercising jurisdiction conferred by the regulations;

• (d) provision as to the persons who may appeal to the Upper Tribunal ... as to the powers of the Upper Tribunal on an appeal to it;

• (e) provision requiring the carrying out of an order made by the Upper Tribunal on an appeal to it.

15

Regulations under paragraph A3 or paragraph 4 above may include—

• (a) provision applying enactments relating to arbitration;

• (b) provision that an award in an arbitration may include any order a valuation tribunal could have made in the matter concerned;

• (c) provision requiring the carrying out of an order so included.

16

• (1) Without prejudice to sections 143(1) and 143A(2)(b), regulations under this Schedule may make different provision for cases where valuation tribunals exercise jurisdiction conferred on them by or under different provisions of this Act or the 1992 Act.

• (2) Without prejudice to sections 143(2) and 143A(3), regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.

17

• (1) Where a tribunal, arbitrator, umpire or court deals with a matter falling within the jurisdiction conferred on tribunals by section 23 above, section 8(3) above shall not apply as regards the matter if the tribunal, arbitrator, umpire or court so orders.

• (2) But sub-paragraph (1) above shall not have effect if the order is set aside on appeal.

Interpretation

18

In this Schedule—

• “the 1967 Act” means the General Rate Act 1967; and

• “the 1992 Act” means the Local Government Finance Act 1992.

SCHEDULE 12

Part I — England and Wales

City of London (Various Powers) Act 1957 (c. x)

1

• (1) The following shall be substituted for section 6(1)(a) of the City of London (Various Powers) Act 1957 (qualification of voters at ward elections)—

(a) are occupying as owner or tenant the whole or part of a hereditament which is shown in a local non-domestic rating list, which is in that ward, and for which the rateable value shown in that list is not less than £10; or

.

• (2) This paragraph shall have effect as regards qualifying dates after 31 March 1990.

Justices of the Peace Act 1979 (c. 55)

2

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

Local Government Finance Act 1982 (c. 32)

3

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Part II — Scotland

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

4

In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections—

(8A) The Secretary of State may by regulations made under this subsection prescribe— (a) the manner in which and the principles, rules and considerations by reference to which the net annual value of lands and heritages is to be arrived at under subsection (8) above; (b) that the principles, rules and considerations referred to in paragraph (a) above or any of them shall be such as are determined in accordance with the regulations. (8B) Regulations made under subsection (8A) above— (a) may be made so as to apply differently to different areas or in relation to different cases or classes of case; (b) may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State to be necessary or expedient; and (c) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

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

7

In subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) in paragraph (i) for the words “one-half” there shall be substituted the words “ one-fifth ”.

Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)

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Town and Country Planning (Scotland) Act 1972 (c. 52)

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

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

11

In section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) for subsection (1) there shall be substituted the following subsection—

(1) In the case of such lands and heritages as may be prescribed or of any class or description of such lands and heritages as may be prescribed, the Secretary of State may by order provide that their rateable values or the aggregate amount of their rateable values shall be— (a) such as is prescribed; or (b) such as is determined in accordance with prescribed rules.

12

• (1) In section 9 of that Act (payment of rates pending valuation appeal) for subsection (1) there shall be substituted the following subsection—

(1) Notwithstanding that an appeal under the Valuation Acts is pending with respect to any lands and heritages the rates levied on those lands and heritages shall be payable in accordance with section 8 of this Act.

• (2) The amendment made by sub-paragraph (1) above shall not have effect as regards any lands and heritages with respect to which an appeal under the Valuation Acts is pending at the date of commencement of that sub-paragraph.

13

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

14

In subsection (7) of section 2 of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information) in paragraph (a) the words “or the Local Government (Scotland) Act 1973” shall be omitted and after that paragraph there shall be inserted the following paragraph—

(aa) its dispatch with, or inclusion in— (i) a demand note for payment of rates issued under section 237(1) of the Local Government (Scotland) Act 1947; or (ii) a demand notice for payment of a community charge issued under paragraph 2 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)

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Part III — England and Wales and Scotland

Commonwealth Secretariat Act 1966 (c. 10)

39

• (1) In paragraph 3 of the Schedule to the Commonwealth Secretariat Act 1966 for “the general rate” there shall be substituted “ any non-domestic rate ”.

• (2) In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.

• (3) In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.

International Organisations Act 1968 (c. 48)

40

In section 2(2) of the International Organisations Act 1968 after paragraph (a) there shall be inserted—

(aa) the like exemption or relief from being subject to a community charge, or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge, as in accordance with that Article is accorded to a diplomatic agent, and

.

Tribunals and Inquiries Act 1971 (c. 62)

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Road Traffic Regulation Act 1984 (c. 27)

42

• (1) In section 55(2) and (4) of the Road Traffic Regulation Act 1984 (financial provisions relating to designation orders) for “general rate fund” there shall be substituted “ general fund ”.

• (2) In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.

• (3) In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.

SCHEDULE 13

Part I — Abolition of Rates and Precepts

Part II — Supplementary Grants for Transport Purposes

Part III — London Regional Transport

Part IV — Scotland

The charges.

13A

• (1) The Secretary of State may make regulations as regards any case where—

• (a) a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and

• (b) prescribed conditions are fulfilled.

• (2) The regulations may provide that the amount he is liable to pay shall be an amount which—

• (a) is less than the amount it would be apart from the regulations, and

• (b) is found in accordance with prescribed rules.

• (3) This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.

• (4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the following—

• (a) rates for a period before 1 April 1990;

• (b) the circumstances of, or other matters relating to, the person concerned;

• (c) an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;

• (d) such other amounts as may be prescribed or arrived at in a prescribed manner;

• (e) the making of an application by the person concerned.

• (5) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.

• (6) Without prejudice to the generality of section 143(2) below, regulations under this section may include—

• (a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;

• (b) provision requiring him to lay the report before the House of Commons;

• (c) provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;

• (d) provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.

• (7) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

• (a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

• (b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

• (8) In subsection (7) above “social security instrument” means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.

26A

• (1) Subsection (2) below applies where—

• (a) the Secretary of State serves a notice on a registration officer for a charging authority requiring him to supply to the Secretary of State information specified in the notice,

• (b) the information is required by the Secretary of State for a purpose other than that of carrying out his functions under this Act, and

• (c) the information is not personal information.

• (2) The officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

• (3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Amount for personal community charges.

35A

• (1) For the purposes of section 35(3B) above—

• (a) A is the amount for which the amount is required to be set in substitution under section 35(1) above;

• (b) B is the amount of the precept for which the precept issued under section 107(2) below is substituted;

• (c) C is the amount of the precept issued under section 107(2) below;

• (d) D is the relevant population, for the financial year mentioned in section 35(1) above, of the area of the charging authority there referred to.

• (2) For the purposes of section 35(5C) and (5D) above—

• (a) A is the amount for which the amount is required to be set in substitution under section 35(4) above;

• (b) B is the amount calculated under section 95(4) below and for which an amount is substituted in making the substitute calculations under section 107(1) below;

• (c) C is the amount calculated under section 95(4) below in making the substitute calculations under section 107(1) below;

• (d) D is the relevant population, for the financial year mentioned in section 35(4) above, of the area of the charging authority there referred to;

• (e) E is such number, falling between nil and one and expressed as a decimal, as the Secretary of State specifies by order for the purposes of this paragraph and for the special authority and the financial year concerned.

• (3) For the purposes of this section the relevant population of the area of an English charging authority for a financial year is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.

• (4) For the purposes of this section the relevant population of the area of a Welsh charging authority for a financial year is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.

35B

• (1) Subsection (2) below applies where—

• (a) section 35(1) above applies in the case of a charging authority in circumstances where section 35(3) applies,

• (b) apart from this section, any amount set in substitution under section 35(1) would be greater than the amount for which it is required to be substituted, and

• (c) subsection (3) below does not prevent subsection (2) below applying.

• (2) In such a case—

• (a) any amount set in substitution under section 35(1) shall be no greater than the amount for which it is required to be substituted, and

• (b) section 35(3) shall have effect subject to paragraph (a) above.

• (3) Subsection (2) above does not apply where the precept giving rise to the application of section 35(1) is—

• (a) an original precept, or

• (b) a precept issued in substitution for one quashed because of a failure to fulfil section 68(3) or 69(3) or (4) below.

• (4) Subsection (5) below applies where—

• (a) section 35(4) above applies in the case of a charging authority in circumstances where section 35(5) applies,

• (b) apart from this section, any amount set in substitution under section 35(4) would be greater than the amount for which it is required to be substituted, and

• (c) subsection (6) below does not prevent subsection (5) below applying.

• (5) In such a case—

• (a) any amount set in substitution under section 35(4) shall be no greater than the amount for which it is required to be substituted, and

• (b) section 35(5) shall have effect subject to paragraph (a) above.

• (6) Subsection (5) above does not apply where the calculations giving rise to the application of section 35(4) are made because a previous calculation under section 95(4) below has been quashed because of a failure to comply with section 95 in making the calculation.

35C

• (1) Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions.

• (2) The authority shall discharge each of the duties separately from the other or others, but it may discharge the duties in whatever sequence it thinks fit.

• (3) Subsection (4) below applies if—

• (a) a charging authority discharges at any time a duty under a relevant provision, and

• (b) at that time it is subject to one or more undischarged duties under the relevant provisions.

• (4) For the purposes of the excluded provisions, any amount or amounts in fact set in discharge of the duty mentioned in subsection (3)(a) above shall not be regarded as an amount or amounts set for the authority’s personal community charges under the relevant provision there mentioned.

• (5) For the purposes of this section the relevant provisions are section 35(1) and (4) above.

• (6) For the purposes of this section the excluded provisions are—

• (a) sections 10(3) and (5), 12(3) and 14(4) above;

• (b) sections 36(1) and 39(1) below;

• (c) any provision of regulations under this or any other Act.

41A

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42A

• (1) Each billing authority in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list).

• (2) A rural settlement list shall have effect for each chargeable financial year and shall identify for each such year any settlements mentioned in subsection (3) below.

• (3) The settlements referred to in subsection (2) above are those which—

• (a) are wholly or partly within the authority’s area,

• (b) appear to the authority to have had a population of not more than 3,000 on the last 31st December before the beginning of the chargeable financial year in question, and

• (c) in that financial year are wholly or partly within an area designated by the Secretary of State by order as a rural area for the purposes of this section.

• (4) A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a billing authority the list need not identify the boundaries outside the authority’s area.

• (5) An order under subsection (3)(c) above may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.

• (6) Subsection (1) above does not apply to a billing authority in respect of any chargeable financial year for which there are no such settlements as are mentioned in subsection (3) above (and, accordingly, if the authority has compiled a rural settlement list, it shall cease to maintain that list).

42B

• (1) The billing authority shall, throughout the period of three months preceding the beginning of the first chargeable financial year for which a rural settlement list is to have effect, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.

• (2) In each chargeable financial year for which a rural settlement list has effect the billing authority shall (if it appears to the authority that section 42A(1) above will apply to the authority in respect of the next chargeable financial year) review the list and consider whether or not, for the next chargeable financial year, any alterations are required to the list in order to give effect to section 42A(2) above.

• (3) If following the review the authority considers that any such alterations are required for that year, it shall, throughout the three months preceding the beginning of that year, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.

• (4) A billing authority which has compiled a rural settlement list shall make it available for inspection in the form in which the list has effect for each chargeable financial year to which it relates.

• (5) Where a billing authority is required to make any list or draft available for inspection under this section, it shall make the list or draft available at any reasonable hour (and free of charge) at its principal office.

44A

• (1) Where a hereditament is shown in a billing authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion both the rateable value of the hereditament , and (where relevant) G as regards the hereditament, between the occupied and unoccupied parts of the hereditament and to certify the apportionment , or apportionments, to the authority.

• (2) The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.

• (2A) The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.

• (3) For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—

• (a) falls within the operative period in relation to the apportionment, and

• (b) is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.

• (4) References in this section to the operative period in relation to an apportionment are references to the period beginning—

• (a) where requiring the apportionment does not have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day on which the hereditament to which the apportionment relates became partly unoccupied, and

• (b) where requiring the apportionment does have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day immediately following the end of that period,

and ending with the first day on which one or more of the events listed below occurs.

• (5) The events are—

• (a) the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;

• (b) the ending of the rate period in which the authority requires the apportionment;

• (c) the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;

• (d) the hereditament to which the apportionment relates becoming completely unoccupied.

• (e) paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.

• (6) Subsection (7) below applies where—

• (a) a billing authority requires an apportionment under subsection (1) above, and

• (b) the hereditament to which the apportionment relates—

• (i) does not fall within a class prescribed under section 45(1)(d), or

• (ii) would (if unoccupied) be zero-rated under paragraph 2 of Schedule 4ZB.

• (7) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—

(2) “A” is— (a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned; (b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament. (2A) In sub-paragraph (2), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.

• (8) Subsection (9) below applies where—

• (a) a billing authority requires an apportionment under subsection (1) above, and

• (b) the hereditament to which the apportionment relates—

• (i) falls within a class prescribed under section 45(1)(d), and

• (ii) would (if unoccupied) not be zero-rated under paragraph 2 of Schedule 4ZB, and

• (c) regulations under paragraph 1(2) of Schedule 4ZB are in force and has effect in relation to the hereditament.

• (9) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—

(2) “A” is the sum of the occupied amount and the unoccupied amount. (2A) The occupied amount is— (a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned; (b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament. (2B) The unoccupied amount is— (a) where the occupied amount is determined in accordance with sub-paragraph (2A)(a), such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the unoccupied part of the hereditament minus such part of G as is so assigned, or (b) where the occupied amount is determined in accordance with sub-paragraph (2A)(b), such part of the rateable value as is assigned by a relevant apportionment to the unoccupied part of the hereditament, divided by the number prescribed by regulations under paragraph 3(9) of Schedule 4ZB (for the purposes of paragraph 1(2) of that Schedule) as it has effect in relation to the hereditament. (2C) In sub-paragraphs (2A) and (2B), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.

• (9A) In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.

• (10) References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.

46A

• (1) Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.

• (2) Where—

• (a) a completion notice is served under Schedule 4A below, and

• (b) the building to which the notice relates is not completed on or before the relevant day,

then for the purposes of section 42 above and Schedule 6 below the building shall be deemed to be completed on that day.

• (3) For the purposes of subsection (2) above the relevant day in relation to a completion notice is—

• (a) where an appeal against the notice is brought under paragraph 4 of Schedule 4A below, the day stated in the notice, and

• (b) where no appeal against the notice is brought under that paragraph, the day determined under that Schedule as the completion day in relation to the building to which the notice relates.

• (4) Where—

• (a) a day is determined under Schedule 4A below as the completion day in relation to a new building, and

• (b) the building is not occupied on that day,

it shall be deemed for the purposes of section 45 above to become unoccupied on that day.

• (5) Where—

• (a) a day is determined under Schedule 4A below as the completion day in relation to a new building, and

• (b) the building is one produced by the structural alteration of an existing building,

the hereditament which comprised the existing building shall be deemed for the purposes of section 45 above to have ceased to exist, and to have been omitted from the list, on that day.

• (6) In this section—

• (a) “building” includes part of a building, and

• (b) references to a new building include references to

• (i) a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments ;

• (ii) a building situated in England which a hereditament shown in a list comprises or includes, or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included, and that has been subject to alterations;

• (iii) part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.

• (iv) a building that has been subject to alterations where the building is comprised in a hereditament situated in Wales that was (but is no longer) shown in a list.

65A

• (1) This Part applies to the Crown as it applies to other persons.

• (2) Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that—

• (a) the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or

• (b) the Crown or a person acting on behalf of the Crown is the owner of the hereditament.

• (3) If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.

• (4) In this section, “Crown hereditament” means a hereditament which—

• (a) is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but

• (b) is not provided or maintained by a local authority or by a police and crime commissioner.

• (5) In this section—

• (a) references to this Part include any subordinate legislation (within the meaning of the Interpretation Act 1978) made under it, and

• (b) “local authority” has the same meaning as in the Local Government Act 1972, and includes the Common Council of the City of London.

• (6) The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.

• (7) Subsection (3) above does not affect the power conferred by section 64(3) above

74A

75A

Occupied hereditaments liability and reliefs.

78A

• (1) A determination under section 78 above shall be specified in the local government finance report for the year (as to which, see paragraph 5 of Schedule 7B).

• (2) If the determination provides for grant to be paid to receiving authorities, the 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 Chapter falls to be paid to such authorities for the financial year to which the report relates (the financial year concerned).

• (3) Before making a report to which subsection (2) applies 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revenue support grant: amending reports

84A

• (1) Subject to subsection (6) below, after a local government finance report that contains a determination under section 78 above 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

• (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.