Local Government Finance Act 1988

• (2) Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with that basis of distribution.

• (3) A calculation may not be made under subsection (2) above after whichever is the later of—

• (a) the end of the financial year following the financial year concerned, and

• (b) the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.

• (4) Subsections (4) to (7) of section 82 above apply in relation to calculations made under subsections (1) and (2) above as they apply in relation to calculations made under subsections (1) and (2) of that section.

84C

• (1) This section applies where a calculation (the relevant calculation) is made under section 84B(1) or (2) above in relation to an amending report.

• (2) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference.

• (3) The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made.

• (4) Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State.

• (5) The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

• (6) In this section “the relevant previous calculation” means—

• (a) in relation to a calculation made under section 84B(1) above, the calculation under section 82(1) above or, where a further calculation has been made under section 82(2) above, that further calculation;

• (b) in relation to a calculation made under section 84B(2) above, the calculation made under section 84B(1) above.

Other grants

88A

• (1) If regulations under section 13 of the Local Government Finance Act 1992 (reduced amounts of tax) have effect as regards a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a billing authority as regards that financial year.

• (2) The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine.

• (3) A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may with the consent of the Treasury determine.

• (4) In making any payment of grant under this section the Secretary of State may impose such conditions as he may with the consent of the Treasury determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid, or otherwise.

• (5) In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of any amount which, in consequence of the regulations, the authority might reasonably be expected to lose, or to have lost, by way of payments in respect of the council tax set by it for the financial year concerned.

• (6) In the application of this section in relation to Wales, references to the Secretary of State are references to the Welsh Ministers.

88B

• (1) The Secretary of State may, with the consent of the Treasury, pay a grant (in this section referred to as a special grant) in accordance with this section to a relevant authority.

• (2) Where the Secretary of State proposes to make one special grant he shall, before making the grant, make a determination stating with respect to the grant—

• (a) to which authority it is to be paid,

• (b) the purpose for which it is to be paid, and

• (c) the amount of the grant or the manner in which the amount is to be calculated.

• (3) Where the Secretary of State proposes to make two or more special grants to different authorities he shall, before making the grants, make a determination stating with respect to the grants—

• (a) to which authorities they are to be paid,

• (b) the purpose for which they are to be paid, and

• (c) either—

• (i) the amount of the grant which he proposes to pay to each authority or the manner in which the amount is to be calculated, or

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

• (4) A determination under subsection (2) or (3) above shall be made with the consent of the Treasury and shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Secretary of State considers desirable of the main features of the determination.

• (5) A special grant report shall be laid before the House of Commons and, as soon as is reasonably practicable after the report has been so laid, the Secretary of State shall send a copy of it to any relevant authority to whom a special grant is proposed to be paid in accordance with the determination in the report.

• (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the House of Commons.

• (7) A special grant report may specify conditions which the Secretary of State, with the consent of the Treasury, intends to impose on the payment of (or of any instalment of) any special grant to which the report relates; and the conditions may—

• (a) require the provision of returns or other information before a payment is made to the relevant authority concerned, or

• (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.

• (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Secretary of State may, with the consent of the Treasury, determine.

• (9) For the purposes of this section each of the following is a relevant authority—

• (a) a receiving authority;

• (b) an Integrated Transport Authority for an integrated transport area in England;

• (c) a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009;

• (d) a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023.

• (10) In the application of this section in relation to Wales, “relevant authority” means only a police and crime commissioner.

89A

This Part does not apply to a Welsh county council or county borough council (for whom provision as to the establishment of a council fund is made by section 38 of the Local Government (Wales) Act 1994).

Unoccupied hereditaments: zero-rating

Local retention of non-domestic rates

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

114A

• (1) The person having responsibility under section 151 of the 1972 Act for the administration of the financial affairs of a relevant authority which is operating executive arrangements shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.

• (2) The chief finance officer of an authority that is referred to in subsection (1) shall make a report under this section to the executive of that authority if it appears to him that, in the course of the discharge of functions of the authority, the executive or a person on behalf of the executive—

• (a) has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful;

• (b) has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority; or

• (c) is about to enter an item of account the entry of which is unlawful.

• (3) It shall be the duty of the chief finance officer of an authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—

• (a) with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989 or, in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority's chief executive under section 54 of the Local Government and Elections (Wales) Act 2021; and

• (b) with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 and 5A of the Local Government and Housing Act 1989.

• (4) Where a chief finance officer has made a report under this section he shall send a copy of it to—

• (a) the person who at the time the report is made has the duty to audit the authority’s accounts;

• (b) each person who at that time is a member of the authority; and

• (c) where the authority has a mayor and council manager executive, the person who at that time is the council manager.

• (5) Subsections (5) and (6) of section 114 shall apply in relation to duties under subsections (2) and (3) of this section as they apply in relation to duties under subsections (2) and (3) of that section.

• (6) A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.

115A

• (1) This section applies where copies of a report under section 114 above by the chief finance officer of the Greater London Authority have been sent under section 114(4) above.

• (2) The Mayor shall consider the report preparatory to making the decisions under subsection (6) below.

• (3) The Assembly shall consider the report at a meeting where it shall decide—

• (a) whether it agrees or disagrees with the views contained in the report; and

• (b) what action (if any) it recommends that the Mayor should take in consequence of it.

• (4) The meeting must be held not later than the end of the period of 21 days beginning with the day on which the copies of the report are sent.

• (5) The Mayor must attend the meeting.

• (6) After the meeting, the Mayor shall decide—

• (a) whether he agrees or disagrees with the views contained in the report; and

• (b) what action (if any) he proposes to take in consequence of it.

• (7) In making any decision under subsection (6) above, the Mayor shall take account of any views or recommendations of the Assembly at the meeting.

• (8) The Mayor must make the decisions under subsection (6) above before the end of the period of 14 days beginning with the day on which the meeting of the Assembly concludes.

• (9) Any functions of the Mayor under this section must be exercised by the Mayor personally.

• (10) Section 54 of the 1999 Act (discharge of Assembly functions by committees etc) shall not apply in relation to any function of the Assembly under this section.

• (11) In this section—

• “the Assembly” means the London Assembly;

• “the Mayor” means the Mayor of London.

115B

• (1) This section applies where copies of a report under section 114A above have been sent under section 114A(4) above.

• (2) The executive of the authority (within the meaning of Part II of the Local Government Act 2000) shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.

• (3) The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.

• (4) During the prohibition period the course of conduct which led to the report being made shall not be pursued.

• (5) If subsection (4) above is not complied with, and the executive makes any payment in the prohibition period as a result of the course of conduct being pursued, the executive shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).

• (6) As soon as practicable after the executive has concluded its consideration of the chief finance officer’s report, the executive shall prepare a report which specifies—

• (a) what action (if any) the executive has taken in response to the chief finance officer’s report;

• (b) what action (if any) the executive proposes to take in response to the chief finance officer’s report and when the executive proposes to take that action; and

• (c) the reasons for taking the action specified in the executive’s report or, as the case may be, for taking no action.

• (7) As soon as practicable after the executive has prepared a report under subsection (6), the executive shall arrange for a copy of it to be sent to—

• (a) the person who at the time the report is made has the duty to audit the authority’s accounts;

• (b) each person who at that time is a member of the authority; and

• (c) the chief finance officer of the authority.

• (8) In this section—

• (a) “chief finance officer” has the same meaning as in section 114A; and

• (b) “the prohibition period” means the period—

• (i) beginning with the day on which copies of the chief finance officer’s report are sent; and

• (ii) ending with the first business day to fall after the day (if any) on which the executive’s consideration of the report under subsection (2) above is concluded.

• (9) If subsection (3) above is not complied with, it is immaterial for the purposes of subsection (8)(b)(ii) above.

• (10) The nature of the decisions made at the meeting is immaterial for the purposes of subsection (8)(b)(ii) above.

• (11) In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.

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

139A

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

• (a) the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice,

• (b) the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Act, and

• (c) the information is not personal information.

• (2) The authority or 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) If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Act.

• (4) In deciding whether to exercise his powers, and how to perform his functions, under this Act the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

• (5) Each of the following is a relevant authority—

• (a) a billing authority;

• (b) a precepting authority

• (c) a functional body, within the meaning of the Greater London Authority Act 1999.

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

• (7) 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 authority or officer concerned; 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.

• (7A) A community charges registration officer shall supply to a billing authority such information as fulfils the following conditions—

• (a) it is in his possession or control;

• (b) the authority requests him to supply it; and

• (c) it is requested by the authority for the purpose of complying with subsection (2) above;

and the reference in this subsection to a community charges registration officer shall be construed in accordance with section 26 above.

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

141A

141B

145A

6A

A person is an exempt individual on a particular day if—

• (a) he is aged under 20 on the day,

• (b) the day falls within a period in which he is undertaking a qualifying course of education, and

• (c) the course is not undertaken in consequence of an office or employment held by the person.

5A

• (1) Regulations under this Schedule may include provision that where—

• (a) a person has sole liability to pay a sum on account in respect of an authority’s community charge,

• (b) a sum smaller than that sum is paid, and

• (c) such conditions as may be prescribed are fulfilled,

the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.

• (2) The regulations may include provision that—

• (a) for prescribed purposes the sum on account shall be treated as having been paid in full;

• (b) for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.

• (3) The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.

9A

• (1) Regulations under this Schedule may include provision that—

• (a) a registrar of births and deaths shall supply to the registration officer for any appropriate charging authority which is prescribed such particulars of such deaths as may be prescribed;

• (b) the Registrar General for England and Wales shall supply to the registration officer for any charging authority which is prescribed such particulars of such deaths as may be prescribed.

• (2) The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied.

• (3) In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.

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

13A

• (1) Regulations under this Schedule may include provision that a registration officer for a charging authority—

• (a) may supply relevant information to any person who requests it for a purpose not relating to this Part;

• (b) may charge a prescribed fee for supplying the information;

• (c) shall account for and pay any such fee to the charging authority for which he is the registration officer.

• (2) Information is relevant information if—

• (a) it was obtained by the officer for the purpose of carrying out his functions under this Part, and

• (b) it is not personal information.

• (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.

21

Where regulations dealing with co-owners are made under section 19 above, regulations under this Schedule may—

• (a) include provision in relation to co-ownerships which is equivalent to that included under paragraphs 2 to 5A above in relation to other cases, with such modifications as the Secretary of State thinks fit, and

• (b) modify, as the Secretary of State thinks fit, the application of regulations included under paragraphs 6 to 18 above as they have effect in relation to co-ownerships.

3A

References in paragraphs 1 and 2 above—

• (a) to any provision included in regulations under paragraph 2, 3 or 4(2)(e) of Schedule 2 above include references to any equivalent provision included in regulations under paragraph 21(a) of that Schedule.

• (b) to any provision included in regulations under any other paragraph of Schedule 2 above include references to any such provision as modified in its application by regulations under paragraph 21(b) of the Schedule.

Part VIA — Co-owners

21A

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above.

21B

Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the Secretary of State thinks fit.

SCHEDULE 4A

Completion notices

1

• (1) If it comes to the notice of a billing authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.

• (2) If it comes to the notice of a billing authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.

• (3) A billing authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.

• (4) Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.

• (5) The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.

• (6) In this Schedule “completion notice” means a notice under this paragraph.

2

• (1) A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.

• (2) Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.

• (3) Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.

Determination of completion day

3

• (1) If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.

• (2) Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.

4

• (1) A person on whom a completion notice is served may appeal to a valuation tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.

• (2) Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.

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

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

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

5

Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.

Position pending appeal

6

• (1) Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.

• (2) The appropriate national authority may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.

• (3) Regulations under sub-paragraph (2) above may include—

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

• (c) provision as to the recovery (by deduction or otherwise) of sums due.

• (4) For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.

Duty to inform valuation officer

7

• (1) A billing authority shall supply to the valuation officer a copy of any completion notice served by it.

• (2) If a billing authority withdraws a completion notice, it shall inform the valuation officer of that fact.

• (3) A billing authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.

Supplementary

8

Without prejudice to any other mode of service, a completion notice may be served on a person—

• (a) by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;

• (b) in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or

• (c) where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner” of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.

9

• (1) This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.

• (2) It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.

10

• (1) Section 46A(6) applies for the purposes of this Schedule.

• (2) In this Schedule—

• “completion notice” has the meaning given by paragraph 1(6) above;

• “owner”, in relation to a building, means the person entitled to possession of the building;

• references to the valuation officer, in relation to a billing authority, are references to the valuation officer for the authority.

Road crossings over watercourses etc.

18A

• (1) A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.

• (2) For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.

• (3) For the purposes of sub-paragraph (2) above—

• (a) a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but

• (b) the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.

• (4) The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—

• (a) the carriageway and any footway thereof;

• (b) any building, other than office buildings, used in connection with the crossing; and

• (c) any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.

Property used for road user charging schemes

18B

• (1) A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that—

• (a) it consists of a road in respect of which charges are imposed by a charging scheme under Schedule 23 to the Greater London Authority Act 1999 or Part III of the Transport Act 2000, or

• (b) it is used solely for or in connection with the operation of such a scheme.

• (2) But office buildings are not exempt under sub-paragraph (1)(b) above.

Visiting forces etc.

19A

• (1) A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.

• (2) In this paragraph—

• “headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the International Headquarters and Defence Organisations Act 1964; and

• “visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the Visiting Forces Act 1952.

2A

• (1) This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—

• (a) used for the breeding and rearing of horses or ponies or for either of those purposes; and

• (b) are occupied together with any agricultural land or agricultural building.

• (2) The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—

• (a) such amount as the appropriate national authority may by order specify for the purposes of this paragraph; and

• (b) the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditaments as consists of buildings so used and occupied.

• (3) In this paragraph—

• “agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and

• “agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.

2B

• (1) This paragraph applies where—

• (a) the rateable value of a hereditament consisting of an area of a caravan site is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force),

• (b) the area is treated as one hereditament by virtue of regulations under section 64(3)(b),

• (c) immediately before the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made, the list includes a hereditament consisting of an area of the caravan site treated as one hereditament by virtue of such regulations, and

• (d) the area mentioned in paragraph (b) above and the area mentioned in paragraph (c) above are wholly or partly the same.

• (2) In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below.

• (3) The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined.

• (4) The matters are—

• (a) the nature of the caravan on the pitch, and

• (b) the physical state of that caravan.

• (5) For the purposes of this paragraph—

• “caravan” has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and

• “caravan site” means any land in respect of which a site licence is required under Part I of the Caravan Sites and Control of Development Act 1960 or Part 2 of the Mobile Homes (Wales) Act 2013, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Caravan Sites and Control of Development Act 1960 or paragraph 4 and paragraph 11 of Schedule 1 to the Mobile Homes (Wales) Act 2013 (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.

2C

• (1) This paragraph applies where—

• (a) a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and

• (b) the right is not severed from the occupation of the land.

• (2) For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.

• (3) In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.

SCHEDULE 7A

Definitions

1

• (1) The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.

• (2) A transitional day is a day falling in the transitional period.

2

• (1) As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.

• (2) The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.

• (3) The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—

• (a) 1 April 1990,

• (b) the transitional day (if different from 1 April 1990), and

• (c) each day (if any) falling after 1 April 1990 and before the transitional day.

• (4) If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.

• (5) If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.

• (6) This sub-paragraph applies to a person if—

• (a) he occupied all or part of the hereditament on 31 March 1990, and

• (b) he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.

• (7) This sub-paragraph applies to a person if—

• (a) he was the owner of the whole of the hereditament on 31 March 1990,

• (b) none of the hereditament was occupied on 31 March 1990,

• (c) he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and

• (d) he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.

• (8) A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.

• (9) For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—

• (a) he occupies all or part of the hereditament on that day, or

• (b) where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.

3

• (1) The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—

$A x BC$

• (2) A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.

• (3) Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.

• (4) Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.

• (5) C is the number of days in the relevant year concerned.

• (6) Relevant years are financial years falling in the transitional period.

4

• (1) The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—

$A x BC$

• (2) A is the rateable value of the hereditament, as determined under paragraph 6 below.

• (3) B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.

• (4) C is the number of days in the financial year beginning in 1989.

• (5) The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—

$BL xAF$

• (6) Relevant years are financial years falling in the transitional period.

• (7) BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.

• (8) AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.

5

• (1) Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.

• (2) The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—

$X100xRPI(1)RPI(2)$

• (2A) X shall be found in accordance with sub-paragraphs (3) and (4) below, except that for the financial years beginning in 1992 and 1993 X is 100 and for the financial year beginning in 1994 X is—

• (a) 110 if the hereditament falls within sub-paragraph (3) below, and

• (b) 107.5 if the hereditament falls within sub-paragraph (4) below.

• (3) X is 120 if—

• (a) the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or

• (b) it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.

• (4) X is 115 if—

• (a) the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or

• (b) it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.

• (5) RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.

• (6) RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.

• (7) Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.

• (8) The appropriate fraction for the hereditament for each day in the year shall be such as is—

• (a) specified for the case by order made by the Secretary of State, or

• (b) found in accordance with rules prescribed for the case by order so made.

• (9) In making an order under this paragraph 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 relevant year is the same as it would in his opinion be likely to be apart from this Schedule.

• (10) Relevant years are financial years falling in the transitional period.

6

• (1) This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.

• (2) In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.

• (3) If—

• (a) a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and

• (b) as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,

A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.

• (4) For the purposes of sub-paragraph (3) above a relevant proposal is a proposal—

• (a) made by a valuation officer at any time, or

• (b) made by a person other than a valuation officer, and received by a valuation officer, before 15 February 1989.

• (5) In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.

• (6) If—

• (a) a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and

• (b) as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,

A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.

• (7) For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.

• (8) In the case of a hereditament—

• (a) occupied by or on behalf of the Crown for public purposes in the period beginning with 15 February 1989 and ending with 31 March 1990, and

• (b) in respect of which a contribution is made by the Crown in aid of rates for that period,

references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act).

• (9) For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.

• (10) For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.

Chargeable amounts

7

• (1) Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—

• (a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

• (b) as regards the day concerned the hereditament is a defined hereditament,

• (c) NCA exceeds BL,

• (d) NCA exceeds (BL x AF), and

• (e) in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

• (2) In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

• (a) if the appropriate amount is positive, adding it to (BL x AF), or

• (b) if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

• (3) For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

$D x(E-F)G$

• (4) For the purposes of this paragraph—

• (a) NCA is the notional chargeable amount for the hereditament for the day concerned,

• (b) BL is the base liability for the hereditament for the day concerned,

• (c) AF is the appropriate fraction for the hereditament for the day concerned,

• (d) D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,

• (e) E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

• (f) F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

• (g) G is the number of days in the financial year in which the day concerned falls.

8

• (1) Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—

• (a) as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,

• (b) as regards the day concerned the hereditament is a defined hereditament,

• (c) NCA is less than BL,

• (d) NCA is less than (BL x AF), and

• (e) in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.

• (2) In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—

• (a) if the appropriate amount is positive, adding it to (BL x AF), or

• (b) if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).

• (3) For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—

$D x(E-F)G$

• (4) For the purposes of this paragraph—

• (a) NCA is the notional chargeable amount for the hereditament for the day concerned,

• (b) BL is the base liability for the hereditament for the day concerned,

• (c) AF is the appropriate fraction for the hereditament for the day concerned,

• (d) D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,

• (e) E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,

• (f) F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and

• (g) G is the number of days in the financial year in which the day concerned falls.

9

• (1) In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.

• (2) The following subsections shall be substituted for subsections (4) and (5)—

(4) Subject to subsection (5) below, the chargeable amount for a chargeable day shall be calculated by finding the amount represented by (BL x AF). (5) Where subsection (6) below applies the chargeable amount for a chargeable day shall be calculated by— (a) finding the amount represented by (BL x AF), and (b) dividing that amount by 5.

• (3) The following subsections shall be inserted after subsection (6)—

(6A) In a case where the hereditament is situated in the area of a special authority, a reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and— (a) if the appropriate amount is positive, adding it to (BL x AF), or (b) if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF). (6B) For the purposes of subsection (6A) above the appropriate amount is the amount found by applying the formula— $D x(E-F)G$

• (4) For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.

Regulations

10

• (1) The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.

• (2) The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.

11

• (1) The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.

• (2) For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case—

• (a) where he considers it appropriate to do so, and

• (b) where the relevant provision would not (whether by virtue of regulations under sub-paragraph (1) above or otherwise) apply apart from the regulations under this sub-paragraph.

• (3) A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.

12

Without prejudice to the generality of sections 143 (1) and (2) and 143A(2)(b) and (3) and paragraphs 10 and 11 above, regulations under those paragraphs 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.

Distribution: amending reports

4A

• (1) Regulations under this Schedule may include provision that a billing authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—

• (a) any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and

• (b) in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.

• (2) The regulations may include—

• (a) provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;

• (b) provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;

• (c) provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.

6A

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

• (a) the appropriate national authority;

• (b) any appropriate precepting authority; or

• (c) any appropriate levying body,

to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs in order to fulfil its duty.

• (2) Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the appropriate national authority or any appropriate precepting authority to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs to ensure that the provision is met.

• (3) Where any person other than the appropriate national authority fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

• (4) For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

• (5) For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—

• (a) it has power to issue a levy or special levy to the billing authority; or

• (b) it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

9

• (1) A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 55 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding 5 years.

• (2) A person may—

• (a) make copies of (or of extracts from) a document mentioned in sub-paragraph (1) above, or

• (b) require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.

• (3) If a reasonable charge is required for a facility under sub-paragraph (2) above, the sub-paragraph shall not apply unless the person seeking to avail himself of the facility pays the charge.

• (4) If without reasonable excuse a person having custody of a document mentioned in sub-paragraph (1) above—

• (a) intentionally obstructs a person in exercising a right under sub-paragraph (1) or (2)(a) above, or

• (b) refuses to supply a copy to a person entitled to it under sub-paragraph (2)(b) above,

he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

10A

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

• (a) to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling,

• (b) to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax,

• (c) to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or

• (d) to quash a penalty imposed by the authority under regulations under section 14C of or Schedule 3 to the 1992 Act.

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

• (a) reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and

• (b) attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

SCHEDULE 12A

Population of area

1

• (1) For the purposes of this paragraph and paragraphs 2 to 4 below each of the following is a relevant authority—

• (a) an English charging authority;

• (b) a Welsh district council;

• (c) a Welsh county council.

• (2) For the purposes of paragraphs 2 to 4 below each of the following is a notifiable authority—

• (a) a charging authority,

• (b) a county council,

• (c) a metropolitan county police authority,

• (d) the Northumbria Police Authority,

• (e) a metropolitan county fire and civil defence authority,

• (f) the London Fire and Civil Defence Authority, and

• (g) the Receiver for the Metropolitan Police District.

2

• (1) The Secretary of State shall make a report containing rules for calculating the relevant population of the area of each relevant authority.

• (2) Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents.

• (3) The report shall be laid before the House of Commons.

• (4) 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 notifiable authority.

• (5) After making the report the Secretary of State may make a further report or reports, and any such report—

• (a) may replace any previous report under this paragraph, or

• (b) may amend any previous report under this paragraph.

• (6) A report under sub-paragraph (5)(a) above shall contain revised rules for calculating the relevant population of the area of each relevant authority.

• (7) A report under sub-paragraph (5)(b) above shall contain amendments to the rules contained in the report which it amends.

• (8) Sub-paragraphs (2) to (4) above shall apply to any report under sub-paragraph (5) above as they apply to one under sub-paragraph (1) above.

• (9) A report under this paragraph shall state the day on which it is to come into force and the first financial year for which it is to operate.

3

• (1) This paragraph applies where in accordance with paragraph 2 above a report has been made and laid before the House of Commons.

• (2) If the report is approved by resolution of the House of Commons it shall come into force on the day stated in the report.

• (3) If the report is made under paragraph 2(1) or (5)(a), on and after the day it comes into force the rules it contains shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).

• (4) If the report is made under paragraph 2(5)(b), on and after the day it comes into force the rules it amends read subject to the amendments shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).

4

• (1) A soon as is reasonably practicable after a revenue support grant report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate the relevant population of the area of each relevant authority for the year in accordance with the rules for the time being effective (as regards the year) under paragraph 3 above.

• (2) If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (1) above the calculation shall be made accordingly; and he may decide different dates for different kinds of information.

• (3) Sub-paragraph (2) above applies only if the Secretary of State informs each notifiable authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph.

• (4) As soon as is reasonably practicable after making a calculation under sub-paragraph (1) above the Secretary of State shall—

• (a) inform each relevant authority of what he calculates as the relevant population of its area for the year;

• (b) where the relevant authority is an English charging authority, inform each appropriate precepting authority of what he calculates as the relevant population of the area of the charging authority for the year.

• (5) For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.

5

• (1) The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of the area of each Welsh charging authority.

• (2) A Welsh charging authority shall calculate the relevant population of its area for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.

• (3) The calculation shall be made as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (1) above.

• (4) As soon as is reasonably practicable after making a calculation under sub-paragraph (2) above a Welsh charging authority shall inform each appropriate precepting authority of what the charging authority calculates as the relevant population of the area of the charging authority for the year.

• (5) For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.

Population of part of area

6

• (1) This paragraph applies where the relevant population of part of a charging authority’s area needs to be found for the purposes of section 69 above.

• (2) The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of any such part.

• (3) The charging authority shall calculate the relevant population of the part for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.

• (4) The calculation shall be made—

• (a) where the authority is English, as soon as is reasonably practicable after a revenue support grant report for the year has been approved by resolution of the House of Commons;

• (b) where the authority is Welsh, as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (2) above.

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

Editorial notes