LegalizeReform history
Local Government Finance Act 1988
100 versions
· 1988-07-29
2026-04-01
Local Government Finance Act 1988
2026-03-10
Local Government Finance Act 1988
2026-01-30
Local Government Finance Act 1988
2025-07-18
Local Government Finance Act 1988
2025-04-03
Local Government Finance Act 1988
2025-04-01
Local Government Finance Act 1988
2025-02-21
Local Government Finance Act 1988
2024-11-16
Local Government Finance Act 1988
2024-09-17
Local Government Finance Act 1988
2024-04-01
Local Government Finance Act 1988
2024-03-21
Local Government Finance Act 1988
2024-02-23
Local Government Finance Act 1988
2023-12-26
Local Government Finance Act 1988
2023-12-20
Local Government Finance Act 1988
2023-10-26
Local Government Finance Act 1988
2023-05-12
Local Government Finance Act 1988
2023-04-01
Local Government Finance Act 1988
2023-03-07
Local Government Finance Act 1988
2023-02-07
Local Government Finance Act 1988
2023-01-24
Local Government Finance Act 1988
2022-12-23
Local Government Finance Act 1988
2022-06-14
Local Government Finance Act 1988
2022-05-05
Local Government Finance Act 1988
2022-04-28
Local Government Finance Act 1988
2022-03-18
Local Government Finance Act 1988
2022-01-18
Local Government Finance Act 1988
2021-12-03
Local Government Finance Act 1988
2021-05-10
Local Government Finance Act 1988
2021-04-29
Local Government Finance Act 1988
2021-04-01
Local Government Finance Act 1988
2021-03-25
Local Government Finance Act 1988
2021-03-20
Local Government Finance Act 1988
2021-03-15
Local Government Finance Act 1988
2020-06-26
Local Government Finance Act 1988
2020-02-14
Local Government Finance Act 1988
2019-05-23
Local Government Finance Act 1988
2018-11-26
Local Government Finance Act 1988
2018-11-02
Local Government Finance Act 1988
2018-11-01
Local Government Finance Act 1988
2018-05-26
Local Government Finance Act 1988
2018-05-25
Local Government Finance Act 1988
2018-05-24
Local Government Finance Act 1988
2018-02-22
Local Government Finance Act 1988
2018-02-08
Local Government Finance Act 1988
2017-05-08
Local Government Finance Act 1988
2017-01-31
Local Government Finance Act 1988
2016-12-22
Local Government Finance Act 1988
2016-07-04
Local Government Finance Act 1988
2016-05-21
Local Government Finance Act 1988
2016-04-06
Local Government Finance Act 1988
2016-04-01
Local Government Finance Act 1988
2016-03-28
Local Government Finance Act 1988
2016-02-26
Local Government Finance Act 1988
2016-01-28
Local Government Finance Act 1988
2015-10-01
Local Government Finance Act 1988
2015-07-01
Local Government Finance Act 1988
2015-04-01
Local Government Finance Act 1988
2014-04-08
Local Government Finance Act 1988
2014-02-17
Local Government Finance Act 1988
2014-01-15
Local Government Finance Act 1988
2013-06-25
Local Government Finance Act 1988
2013-04-01
Local Government Finance Act 1988
2012-10-31
Local Government Finance Act 1988
2012-08-03
Local Government Finance Act 1988
2012-02-18
Local Government Finance Act 1988
2012-02-09
Local Government Finance Act 1988
2012-01-16
Local Government Finance Act 1988
2012-01-15
Local Government Finance Act 1988
2011-12-03
Local Government Finance Act 1988
Changes on 2011-12-03
@@ -2254,9 +2254,9 @@
- (4) The regulations may include provision—
- (a) that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;
- (b) that a county council making calculations in accordance with section 43 of that Act (originally or by way of substitute) may anticipate a levy;
- (a) that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;
- (b) that a county council making calculations in accordance with section 42A or 43 of that Act (originally or by way of substitute) may anticipate a levy;
- (bb) that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Metropolitan Police Authority (for which separate provision is made), may anticipate a levy;
@@ -2330,7 +2330,7 @@
- (6) The regulations may include provision—
- (a) that a billing authority making calculations in accordance with section 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy;
- (a) that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy;
- (b) as to the treatment as special expenses of amounts so anticipated;
@@ -2784,9 +2784,9 @@
##### 97
- (1) Subject to subsection (2) below, a billing authority which has made calculations in accordance with sections 32 to 36 of the Local Government Finance Act 1992 (originally or by way of substitute) shall transfer from its collection fund to its general fund an amount which shall be calculated by applying the formula—
$$B×T$where—B is the amount calculated (or last calculated) by the authority under section 33(1) of that Act as the basic amount of its council tax;T is the amount determined for item T in section 33(1) of that Act.$
- (1) Subject to subsection (2) below, a billing authority which has made calculations in accordance with sections 31A, 31B and 34 to 36 of the Local Government Finance Act 1992 (originally or by way of substitute) shall transfer from its collection fund to its general fund an amount which shall be calculated by applying the formula—
$$B×T$where—B is the amount calculated (or last calculated) by the authority under section 31B(1) of that Act as the basic amount of its council tax;T is the amount determined for item T in section 31B(1) of that Act.$
- (2) Where the amount given by subsection (1) above is a negative amount, the authority shall transfer the equivalent positive amount from its general fund to its collection fund.
@@ -2884,7 +2884,7 @@
- (3B) The rules that may be prescribed under paragraph (a) of subsection (3) above include (in particular) rules that require a billing authority, when making an estimate under that paragraph, to disregard amounts that fall to be shared under provision under subsection (3A)(a) above.
- (4) The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 32(4) of the Local Government Finance Act 1992.
- (4) The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 31A(4) of the Local Government Finance Act 1992.
- (5) The Secretary of State may make regulations providing that sums standing to the credit of a billing authority’s collection fund at any time in a financial year must not exceed a total to be calculated in such manner as may be prescribed.
@@ -5805,7 +5805,7 @@
- (4) The required maximum for the year shall be calculated in accordance with the formula—
$$A+B(C-D)E x F$where—A is the non-domestic rating multiplier for the year so far as relating to England determined in accordance with Part I of this Schedule,B is a percentage prescribed for the year by order made by the Secretary of State,C is the amount calculated (or last calculated) for the year by the authority under section 32(4) of the Local Government Finance Act 1992,D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, andF is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.$
$$A+B(C-D)E x F$where—A is the non-domestic rating multiplier for the year so far as relating to England determined in accordance with Part I of this Schedule,B is a percentage prescribed for the year by order made by the Secretary of State,C is the amount calculated (or last calculated) for the year by the authority under section 31A(4) of the Local Government Finance Act 1992,D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, andF is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.$
- (5) An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.
@@ -7704,7 +7704,7 @@
## Part IV — Scotland
#### Persons subject to personal community charge.
#### The charges.
##### 13A
@@ -7768,7 +7768,7 @@
- (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.
#### Setting of different amounts.
#### Amount for personal community charges.
##### 35A
@@ -8082,7 +8082,7 @@
##### 75A
#### Preparation and maintenance of lists.
#### Occupied hereditaments liability.
##### 78A
@@ -8214,9 +8214,9 @@
#### Special provision for 1995 onwards.
#### Contributions in aid.
#### Interpretation.
#### Pooling.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 114A
@@ -8328,7 +8328,7 @@
- (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.
#### Other transfers between funds.
#### Regulations about funds.
##### 139A
@@ -8418,7 +8418,7 @@
- (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.
#### Interpretation.
#### Financial administration as to certain authorities.
##### 13A
@@ -11243,6 +11243,28 @@
[^key-38d2ae0ff68dd1c58fed5f7bb72443fd]: Words in s. 43(6D) substituted (1.10.2011) by [Postal Services Act 2011 (c. 5)](https://www.legislation.gov.uk/ukpga/2011/5), [s. 93(2)](https://www.legislation.gov.uk/ukpga/2011/5/section/93/2)[(3)](https://www.legislation.gov.uk/ukpga/2011/5/section/93/3), [Sch. 12 para. 131(b)](https://www.legislation.gov.uk/ukpga/2011/5/schedule/12/paragraph/131/b); [S.I. 2011/2329](https://www.legislation.gov.uk/uksi/2011/2329), [art. 3](https://www.legislation.gov.uk/uksi/2011/2329/article/3)
[^key-f80c548bf0283442a181e48f6e9e68be]: Sch. 8 para. 4(6) excluded (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8), [240(3)(d)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/3/d) (with [s. 69(8)](https://www.legislation.gov.uk/ukpga/2011/20/section/69/8)); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(f)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/f)
[^key-4102bd57b7dfa1935e1ada6872724849]: Ss. 97, 98 modified by 1992 c. 14, s. 52ZI(2)(3) (as inserted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 72(1)](https://www.legislation.gov.uk/ukpga/2011/20/section/72/1), [240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 5](https://www.legislation.gov.uk/ukpga/2011/20/schedule/5); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i))
[^key-0c54dee3428636abb7195dea61c0ea12]: Ss. 97, 98 modified by 1992 c. 14, s. 52ZW(4) (as inserted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [ss. 72(1)](https://www.legislation.gov.uk/ukpga/2011/20/section/72/1), [240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 5](https://www.legislation.gov.uk/ukpga/2011/20/schedule/5); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i))
[^key-fbc624f4581430bd231c5bba1a37f362]: Words in s. 74(4)(a) inserted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 2(a)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/2/a); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-1975b8e9fb048e79366a00438039bd9a]: Words in s. 74(4)(b) inserted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 2(b)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/2/b); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-2d0264c620d7468aa0049c1c01f3f820]: Words in s. 75(6)(a) inserted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 3](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/3); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-800ec5e2db0b30c6f8f8e307d69d7e01]: Words in s. 97(1) substituted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 4(a)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/4/a); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-24c3cc6be5700a627ac2986ded23997f]: Word in s. 97(1) substituted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 4(b)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/4/b); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-2a7a5b60000c2aa3139b36b16d136d76]: Word in s. 97(1) substituted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 4(c)](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/4/c); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-99c1a3d897b7bb43090be7e41f94b2ae]: Word in [s. 99(4)](https://www.legislation.gov.uk/ukpga/1988/41/section/99/4) substituted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 5](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/5); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^key-a29393d4fb4d3495104af0d959ab6115]: Word in [Sch. 7 para. 9(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7/paragraph/9/4) substituted (3.12.2011) by [Localism Act 2011 (c. 20)](https://www.legislation.gov.uk/ukpga/2011/20), [s. 240(2)](https://www.legislation.gov.uk/ukpga/2011/20/section/240/2), [Sch. 7 para. 6](https://www.legislation.gov.uk/ukpga/2011/20/schedule/7/paragraph/6); [S.I. 2011/2896](https://www.legislation.gov.uk/uksi/2011/2896), [art. 2(i)](https://www.legislation.gov.uk/uksi/2011/2896/article/2/i)
[^M_F_4ef4962c-360d-4779-abc5-0c860cb0acfb]: Sch. 11 para. 8(4)(f)-(fe) substituted (6.3.1992) for Sch. 11 para. 8(4)(f) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 88(7)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/88/7) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
[^M_F_ead916a0-01ad-4792-fc5e-013b435f8acc]: Sch. 11 para. 8(3)(e)(ea) substituted (6.3.1992) for Sch. 11 para. 8(3)(e) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 88(6)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/88/6) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
@@ -11703,7 +11725,7 @@
- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
#### Power to designate authorities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Functions to be discharged only by authority.
@@ -11727,9 +11749,9 @@
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Valuation according to tone of list.
#### Information.
#### Rating of statutory water undertakings.
#### Separate administration in England and Wales.
### Source of payments by Welsh Ministers
@@ -12211,4 +12233,4 @@
## Part 4 — Miscellaneous
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
These repeals shall have effect for financial years beginning in or after 1990.
2011-10-01
Local Government Finance Act 1988
2011-04-01
Local Government Finance Act 1988
2011-02-23
Local Government Finance Act 1988
2011-02-16
Local Government Finance Act 1988
2010-12-16
Local Government Finance Act 1988
2010-04-01
Local Government Finance Act 1988
2010-03-24
Local Government Finance Act 1988
2009-12-17
Local Government Finance Act 1988
2009-10-01
Local Government Finance Act 1988
2009-08-19
Local Government Finance Act 1988
2009-06-01
Local Government Finance Act 1988
2009-02-09
Local Government Finance Act 1988
2008-12-24
Local Government Finance Act 1988
2008-12-12
Local Government Finance Act 1988
2008-11-26
Local Government Finance Act 1988
2008-07-23
Local Government Finance Act 1988
2008-04-01
Local Government Finance Act 1988
2008-03-28
Local Government Finance Act 1988
2008-03-05
Local Government Finance Act 1988
2007-12-30
Local Government Finance Act 1988
2007-11-01
Local Government Finance Act 1988
2007-07-28
Local Government Finance Act 1988
2007-07-19
Local Government Finance Act 1988
2007-05-25
Local Government Finance Act 1988
2007-04-01
Local Government Finance Act 1988
2007-03-15
Local Government Finance Act 1988
2007-03-01
Local Government Finance Act 1988
2007-02-01
Local Government Finance Act 1988
2006-07-25
Local Government Finance Act 1988
2006-05-26
Local Government Finance Act 1988
2006-02-15
Local Government Finance Act 1988
original version
Text at this date