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
2011-10-01
Local Government Finance Act 1988
Changes on 2011-10-01
@@ -1392,7 +1392,7 @@
- (6D) A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
- (a) it is used for the purposes of a universal service provider (within the meaning of the Postal Services Act 2000) and in connection with the provision of a universal postal provider (within the meaning of that Act), and
- (a) it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal provider (within the meaning of that Part), and
- (b) no other hereditament, or part of a hereditament, in the settlement concerned is so used.
@@ -7704,7 +7704,7 @@
## Part IV — Scotland
#### The charges.
#### Persons subject to personal community charge.
##### 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.
#### Amount for personal community charges.
#### Setting of different amounts.
##### 35A
@@ -8082,7 +8082,7 @@
##### 75A
#### Occupied hereditaments liability.
#### Preparation and maintenance of lists.
##### 78A
@@ -8214,9 +8214,9 @@
#### Special provision for 1995 onwards.
#### Pooling.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Contributions in aid.
#### Interpretation.
##### 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.
#### Regulations about funds.
#### Other transfers between 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.
#### Financial administration as to certain authorities.
#### Interpretation.
##### 13A
@@ -11239,6 +11239,10 @@
[^key-35fc1a9e1794b399d60589a9cc7f90e1]: S. 74(10) modified (1.4.2011) by [The Greater Manchester Combined Authority Order 2011 (S.I. 2011/908)](https://www.legislation.gov.uk/uksi/2011/908), [arts. 1](https://www.legislation.gov.uk/uksi/2011/908/article/1), [8(5)](https://www.legislation.gov.uk/uksi/2011/908/article/8/5)
[^key-cd3a2f33aa212bfbdf7eba023dd530ee]: 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(a)](https://www.legislation.gov.uk/ukpga/2011/5/schedule/12/paragraph/131/a); [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-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)
[^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))
@@ -11699,512 +11703,512 @@
- (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.
##### 9A
- (1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
$A×BC$
- (2) In sub-paragraph (1) above—
- (a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
- (b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and
- (c) C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.
- (3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
These repeals shall have effect for financial years beginning in or after 1990.
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Valuation according to tone of list.
#### Information.
### Source of payments by Welsh Ministers
##### 16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
These repeals shall have effect for financial years beginning in or after 1990.
##### 84Q
- (1) The provisions of this Chapter apply as follows—
- (a) sections 85 and 86 apply only in relation to England;
- (b) sections 86A and 86B apply only in relation to Wales;
- (c) sections 87, 88, 88A and 88B apply in relation to England and Wales;
- (d) section 88C applies only in relation to Wales.
- (2) The following functions are exercisable concurrently so far as they relate to police authorities in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) In this section “police authority” means a police authority established by section 3 of the Police Act 1996.
### Additional grant: Wales
##### 86A
- (1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
- (2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
- (3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
- (4) A determination shall state—
- (a) the amount of grant for the year, and
- (b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
- (5) A determination shall be specified in a report and the report shall be laid before the Assembly.
- (6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
##### 86B
- (1) This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
- (2) If the report is approved by resolution of the Assembly—
- (a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
- (b) the amount shall be distributed on the basis stated in the determination.
- (3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
##### 88C
- (1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
- (2) Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
- (a) to which authority it is to be paid,
- (b) the purpose for which it is to be paid, and
- (c) the amount of the grant or the manner in which the amount is to be calculated.
- (3) Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
- (a) to which authorities they are to be paid,
- (b) the purpose for which they are to be paid, and
- (c) either—
- (i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
- (ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
- (4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
- (5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
- (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
- (7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
- (a) require the provision of returns or other information before a payment is made to the receiving authority concerned, or
- (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
- (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.
##### 45A
- (1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
- (2) The first case is where—
- (a) the ratepayer is a charity or trustees for a charity, and
- (b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
- (3) The second case is where—
- (a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and
- (b) it appears that when the hereditament is next in use—
- (i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
- (ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
##### 66A
- (1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
- (a) since before any event of a prescribed description, or
- (b) by reason of any act done by or on behalf of a prescribed person.
- (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
- (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
- (4) The regulations may—
- (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
- (b) define in what circumstances persons are to be treated for that purpose as connected.
- (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
- (6) Regulations under this section may be made—
- (a) in relation to England, by the Secretary of State;
- (b) in relation to Wales, by the Welsh Ministers.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Functions to be discharged only by authority.
##### 9A
- (1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
$A×BC$
- (2) In sub-paragraph (1) above—
- (a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
- (b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and
- (c) C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.
- (3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
These repeals shall have effect for financial years beginning in or after 1990.
## Part 1 — The Valuation Tribunal for England
### Establishment
##### A1
There shall be a Valuation Tribunal for England.
### Jurisdiction
##### A2
- (1) The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.
- (2) The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—
*This Act*
- Regulations under section 55.
- Paragraph 4 of Schedule 4A.
- Paragraph 5C of Schedule 9.
*Land Drainage Act 1991 (c. 59)*
*Local Government Finance Act 1992 (c. 14)*
- Section 16.
- Regulations under section 24.
- Paragraph 3 of Schedule 3.
- (3) The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.
- (4) The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
##### A3
- (1) This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.
- (2) The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
- (3) The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.
### Membership
##### A4
The Tribunal is to consist of the following members—
- (a) the President of the Valuation Tribunal for England;
- (b) one or more Vice-Presidents of the Valuation Tribunal for England;
- (c) the members of a panel of persons to act as chairmen of the Tribunal;
- (d) other persons appointed as members of the Tribunal.
##### A5
A Vice-President has the functions assigned to him by the President.
##### A6
- (1) This paragraph applies if—
- (a) the office of President is vacant, or
- (b) the President is absent or otherwise unable to act.
- (2) The President's functions may be exercised by any Vice-President.
##### A7
- (1) It is for the Lord Chancellor to appoint the members of the Tribunal.
- (2) It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.
- (3) Paragraphs A11 to A13 make further provision about determination of remuneration etc.
##### A8
- (1) It is for the Secretary of State to determine the following matters—
- (a) how many Vice-Presidents the Tribunal is to have;
- (b) how many members the panel of chairmen is to have;
- (c) how many other members the Tribunal is to have.
- (2) A determination under this paragraph may specify, in relation to a class of member—
- (a) a particular number, or
- (b) a minimum number or a maximum number, or both.
- (3) Before making a determination under this paragraph the Secretary of State must consult both of the following—
- (a) the President;
- (b) the Valuation Tribunal Service.
### Tenure of office
##### A9
- (1) A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.
- (2) That is subject to the other provisions of this Schedule.
##### A10
The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—
- (a) unable,
- (b) unwilling, or
- (c) unfit (whether because of misbehaviour or otherwise),
to perform his functions as a member of the Tribunal.
### Remuneration, allowances & pension
##### A11
It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
##### A12
It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
##### A13
It is for the Secretary of State to determine—
- (a) what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
- (b) what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
##### A14
The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.
### Organisation & delegation
##### A15
The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
##### A16
- (1) The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.
- (2) But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.
- (3) A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).
- (4) Any delegation under sub-paragraph (1) or (3) must be made in writing.
### Dealing with appeals
##### A17
- (1) The President must make tribunal business arrangements.
- (2) Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.
- (3) Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.
- (4) The senior members of the Tribunal are—
- (a) the President;
- (b) the Vice-Presidents;
- (c) the members of the panel of chairmen.
- (5) Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
##### A18
- (1) This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.
- (2) The other members dealing with the appeal may continue to deal with the appeal.
- (3) Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.
### Regulations
##### A19
- (1) The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.
- (2) Regulations under this paragraph may include provision about any of these matters—
- (a) the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;
- (b) the circumstances in which members of the Tribunal are to be disqualified from acting;
- (c) the factors which are not to disqualify persons from becoming or continuing to be members of the Tribunal;
- (d) the factors which are not to disqualify members of the Tribunal from acting;
- (e) the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.
- (3) Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.
- (4) Part 3 makes further provision about the kind of regulations that may be made under this paragraph.
### Interpretation
##### A20
In this Part—
- (a) “*Tribunal*” means the Valuation Tribunal for England;
- (b) “*President*” means President of the Valuation Tribunal for England;
- (c) “*Vice-President*” means Vice-President of the Valuation Tribunal for England;
- (d) “*panel of chairmen*” means the panel of persons to act as chairmen of the Tribunal;
- (e) “*Tribunal's staff*” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.
## Part 2 — Valuation Tribunals: Wales
##### 1A
In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.
## Part 3 — Procedure, orders etc
### Procedure
##### 8
- (1) Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.
- (2) The regulations may include provision—
- (a) prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;
- (b) authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;
- (c) prescribing the procedure to be followed before the hearing of an appeal;
- (d) authorising an appeal to be withdrawn before the hearing in prescribed circumstances.
- (3) The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—
- (a) requiring the hearing to take place in public except in prescribed circumstances;
- (b) as to the persons entitled to appear and to be heard on behalf of parties to the appeal;
- (c) authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;
- (d) requiring persons to attend to give evidence and produce documents;
- (e) that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
- (ea) as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents, of information supplied under—
- (i) Schedule 9 above;
- (ii) regulations under Schedule 2 above;
- (iii) section 82 of the 1967 Act; or
- (iv) regulations under Schedule 2 to the 1992 Act;
or of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996;
- (f) as to the adjournment of the hearing.
- (4) The regulations may include provision—
- (a) that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;
- (b) requiring reasons for a decision to be given;
- (c) authorising a decision to be given orally or in writing;
- (d) authorising a decision to be reserved;
- (e) authorising or requiring an order to be made in consequence of a decision;
- (f) that an order may require a register or list to be altered (prospectively or retrospectively);
- (fa) that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
- (fb) that an order may require an estimate to be quashed or altered;
- (fc) that an order may require a penalty to be quashed;
- (fd) that an order may require a decision of a billing authority to be reversed;
- (fe) that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;
- (g) that an order may require any ancillary matter to be attended to;
- (h) authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.
- (5) The regulations may include provision—
- (a) requiring decisions and orders to be recorded;
- (b) as to the proof of decisions and orders;
- (c) authorising the correction of clerical errors in records of decisions and orders;
- (d) requiring decisions, orders and corrections to be communicated to the parties to appeals.
- (6) The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.
- (7) The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
### Meaning of tribunal
##### 12A
In this Part references to a tribunal are—
- (a) in relation to England, references to the Valuation Tribunal for England;
- (b) in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.
## Part 4 — Miscellaneous
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Rating of statutory water undertakings.
#### Separate administration in England and Wales.
### Source of payments by Welsh Ministers
##### 16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
These repeals shall have effect for financial years beginning in or after 1990.
##### 84Q
- (1) The provisions of this Chapter apply as follows—
- (a) sections 85 and 86 apply only in relation to England;
- (b) sections 86A and 86B apply only in relation to Wales;
- (c) sections 87, 88, 88A and 88B apply in relation to England and Wales;
- (d) section 88C applies only in relation to Wales.
- (2) The following functions are exercisable concurrently so far as they relate to police authorities in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) In this section “police authority” means a police authority established by section 3 of the Police Act 1996.
### Additional grant: Wales
##### 86A
- (1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
- (2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
- (3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
- (4) A determination shall state—
- (a) the amount of grant for the year, and
- (b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
- (5) A determination shall be specified in a report and the report shall be laid before the Assembly.
- (6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
##### 86B
- (1) This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
- (2) If the report is approved by resolution of the Assembly—
- (a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
- (b) the amount shall be distributed on the basis stated in the determination.
- (3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
##### 88C
- (1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
- (2) Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
- (a) to which authority it is to be paid,
- (b) the purpose for which it is to be paid, and
- (c) the amount of the grant or the manner in which the amount is to be calculated.
- (3) Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
- (a) to which authorities they are to be paid,
- (b) the purpose for which they are to be paid, and
- (c) either—
- (i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
- (ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
- (4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
- (5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
- (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
- (7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
- (a) require the provision of returns or other information before a payment is made to the receiving authority concerned, or
- (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
- (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.
##### 45A
- (1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
- (2) The first case is where—
- (a) the ratepayer is a charity or trustees for a charity, and
- (b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
- (3) The second case is where—
- (a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and
- (b) it appears that when the hereditament is next in use—
- (i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
- (ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
##### 66A
- (1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
- (a) since before any event of a prescribed description, or
- (b) by reason of any act done by or on behalf of a prescribed person.
- (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
- (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
- (4) The regulations may—
- (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
- (b) define in what circumstances persons are to be treated for that purpose as connected.
- (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
- (6) Regulations under this section may be made—
- (a) in relation to England, by the Secretary of State;
- (b) in relation to Wales, by the Welsh Ministers.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals shall have effect for financial years beginning in or after 1990.
## Part 1 — The Valuation Tribunal for England
### Establishment
##### A1
There shall be a Valuation Tribunal for England.
### Jurisdiction
##### A2
- (1) The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.
- (2) The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—
*This Act*
- Regulations under section 55.
- Paragraph 4 of Schedule 4A.
- Paragraph 5C of Schedule 9.
*Land Drainage Act 1991 (c. 59)*
*Local Government Finance Act 1992 (c. 14)*
- Section 16.
- Regulations under section 24.
- Paragraph 3 of Schedule 3.
- (3) The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.
- (4) The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
##### A3
- (1) This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.
- (2) The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
- (3) The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.
### Membership
##### A4
The Tribunal is to consist of the following members—
- (a) the President of the Valuation Tribunal for England;
- (b) one or more Vice-Presidents of the Valuation Tribunal for England;
- (c) the members of a panel of persons to act as chairmen of the Tribunal;
- (d) other persons appointed as members of the Tribunal.
##### A5
A Vice-President has the functions assigned to him by the President.
##### A6
- (1) This paragraph applies if—
- (a) the office of President is vacant, or
- (b) the President is absent or otherwise unable to act.
- (2) The President's functions may be exercised by any Vice-President.
##### A7
- (1) It is for the Lord Chancellor to appoint the members of the Tribunal.
- (2) It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.
- (3) Paragraphs A11 to A13 make further provision about determination of remuneration etc.
##### A8
- (1) It is for the Secretary of State to determine the following matters—
- (a) how many Vice-Presidents the Tribunal is to have;
- (b) how many members the panel of chairmen is to have;
- (c) how many other members the Tribunal is to have.
- (2) A determination under this paragraph may specify, in relation to a class of member—
- (a) a particular number, or
- (b) a minimum number or a maximum number, or both.
- (3) Before making a determination under this paragraph the Secretary of State must consult both of the following—
- (a) the President;
- (b) the Valuation Tribunal Service.
### Tenure of office
##### A9
- (1) A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.
- (2) That is subject to the other provisions of this Schedule.
##### A10
The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—
- (a) unable,
- (b) unwilling, or
- (c) unfit (whether because of misbehaviour or otherwise),
to perform his functions as a member of the Tribunal.
### Remuneration, allowances & pension
##### A11
It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
##### A12
It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
##### A13
It is for the Secretary of State to determine—
- (a) what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
- (b) what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
##### A14
The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.
### Organisation & delegation
##### A15
The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
##### A16
- (1) The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.
- (2) But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.
- (3) A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).
- (4) Any delegation under sub-paragraph (1) or (3) must be made in writing.
### Dealing with appeals
##### A17
- (1) The President must make tribunal business arrangements.
- (2) Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.
- (3) Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.
- (4) The senior members of the Tribunal are—
- (a) the President;
- (b) the Vice-Presidents;
- (c) the members of the panel of chairmen.
- (5) Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
##### A18
- (1) This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.
- (2) The other members dealing with the appeal may continue to deal with the appeal.
- (3) Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.
### Regulations
##### A19
- (1) The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.
- (2) Regulations under this paragraph may include provision about any of these matters—
- (a) the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;
- (b) the circumstances in which members of the Tribunal are to be disqualified from acting;
- (c) the factors which are not to disqualify persons from becoming or continuing to be members of the Tribunal;
- (d) the factors which are not to disqualify members of the Tribunal from acting;
- (e) the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.
- (3) Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.
- (4) Part 3 makes further provision about the kind of regulations that may be made under this paragraph.
### Interpretation
##### A20
In this Part—
- (a) “*Tribunal*” means the Valuation Tribunal for England;
- (b) “*President*” means President of the Valuation Tribunal for England;
- (c) “*Vice-President*” means Vice-President of the Valuation Tribunal for England;
- (d) “*panel of chairmen*” means the panel of persons to act as chairmen of the Tribunal;
- (e) “*Tribunal's staff*” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.
## Part 2 — Valuation Tribunals: Wales
##### 1A
In this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.
## Part 3 — Procedure, orders etc
### Procedure
##### 8
- (1) Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.
- (2) The regulations may include provision—
- (a) prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;
- (b) authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;
- (c) prescribing the procedure to be followed before the hearing of an appeal;
- (d) authorising an appeal to be withdrawn before the hearing in prescribed circumstances.
- (3) The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—
- (a) requiring the hearing to take place in public except in prescribed circumstances;
- (b) as to the persons entitled to appear and to be heard on behalf of parties to the appeal;
- (c) authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;
- (d) requiring persons to attend to give evidence and produce documents;
- (e) that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
- (ea) as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents, of information supplied under—
- (i) Schedule 9 above;
- (ii) regulations under Schedule 2 above;
- (iii) section 82 of the 1967 Act; or
- (iv) regulations under Schedule 2 to the 1992 Act;
or of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996;
- (f) as to the adjournment of the hearing.
- (4) The regulations may include provision—
- (a) that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;
- (b) requiring reasons for a decision to be given;
- (c) authorising a decision to be given orally or in writing;
- (d) authorising a decision to be reserved;
- (e) authorising or requiring an order to be made in consequence of a decision;
- (f) that an order may require a register or list to be altered (prospectively or retrospectively);
- (fa) that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
- (fb) that an order may require an estimate to be quashed or altered;
- (fc) that an order may require a penalty to be quashed;
- (fd) that an order may require a decision of a billing authority to be reversed;
- (fe) that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;
- (g) that an order may require any ancillary matter to be attended to;
- (h) authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.
- (5) The regulations may include provision—
- (a) requiring decisions and orders to be recorded;
- (b) as to the proof of decisions and orders;
- (c) authorising the correction of clerical errors in records of decisions and orders;
- (d) requiring decisions, orders and corrections to be communicated to the parties to appeals.
- (6) The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.
- (7) The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
### Meaning of tribunal
##### 12A
In this Part references to a tribunal are—
- (a) in relation to England, references to the Valuation Tribunal for England;
- (b) in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.
## Part 4 — Miscellaneous
These repeals shall have effect for financial years beginning in or after 1990.
2011-04-01
Local Government Finance Act 1988
2011-02-23
Local Government Finance Act 1988
2011-02-16
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original version
Text at this date