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
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
Changes on 2009-08-19
@@ -2574,15 +2574,25 @@
- (c) sums received by the authority in respect of any non-domestic rate under this Act,
- (ca) sums received by the authority in respect of any business rate supplement,
- (d) sums received by the authority under paragraph 5(10) or (14) of Schedule 8 below, under regulations made for the purpose mentioned in paragraph 4(7) of that Schedule or under regulations made under paragraph 5(15) or 6(5) of that Schedule, and
- (e) any other sums which the Secretary of State specifies are to be paid into a billing authority’s collection fund.
- (1A) The reference in subsection (1)(ca) to sums received by a billing authority in respect of business rate supplements—
- (a) includes a reference to financial contributions made to it for the purpose of enabling the project to which a business rate supplement relates to be carried out, but
- (b) does not include a reference to sums returned or transferred to it by virtue of section 24(3)(b) of, or paragraph 3(2)(a) of Schedule 3 to, the Business Rate Supplements Act 2009.
- (2) The following payments shall be met from the collection fund of a billing authority—
- (a) payments to be made by the authority in respect of the amount of any precept issued by a major precepting authority under Part I of the Local Government Finance Act 1992 (but not payments to be so made in respect of interest on such an amount),
- (b) payments to be made by the authority to any major precepting authority under regulations made under section 99(3) below,
- (ba) payments to be made by the authority to a levying authority in accordance with provision made by or under the Business Rate Supplements Act 2009,
- (c) payments to be made by the authority to the Secretary of State under paragraph 5 of Schedule 8 below or regulations made under sub-paragraph (15) of that paragraph,
@@ -7734,7 +7744,7 @@
## Part IV — Scotland
#### Persons subject to personal community charge.
#### The charges.
##### 13A
@@ -7798,7 +7808,7 @@
- (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
@@ -8112,7 +8122,7 @@
##### 75A
#### Preparation and maintenance of lists.
#### Occupied hereditaments liability.
##### 78A
@@ -8242,9 +8252,9 @@
#### Special provision for 1995 onwards.
#### Contributions in aid.
#### Interpretation.
#### Pooling.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 114A
@@ -8356,7 +8366,7 @@
- (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
@@ -8446,7 +8456,7 @@
- (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
@@ -11127,6 +11137,16 @@
[^key-6d86c213473d8a7664f7d4497a78da20]: Words in Sch. 11 para. 14(d) omitted (1.6.2009) by virtue of [The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)](https://www.legislation.gov.uk/uksi/2009/1307), [art. 1](https://www.legislation.gov.uk/uksi/2009/1307/article/1), [Sch. 1 para. 188(b)(ii)](https://www.legislation.gov.uk/uksi/2009/1307/schedule/1/paragraph/188/b/ii) (with [Sch. 5](https://www.legislation.gov.uk/uksi/2009/1307/schedule/5))
[^key-215717c39d2795a168ca55c219f4cf2f]: [S. 22(2)](https://www.legislation.gov.uk/ukpga/1988/41/section/22/2) modified (19.8.2009 for E.) by [Business Rate Supplements Act 2009 (c. 7)](https://www.legislation.gov.uk/ukpga/2009/7), [s. 32](https://www.legislation.gov.uk/ukpga/2009/7/section/32), [Sch. 3 para. 4(2)](https://www.legislation.gov.uk/ukpga/2009/7/schedule/3/paragraph/4/2) (with [s. 31](https://www.legislation.gov.uk/ukpga/2009/7/section/31)); [S.I. 2009/2202](https://www.legislation.gov.uk/uksi/2009/2202), [art. 2](https://www.legislation.gov.uk/uksi/2009/2202/article/2)
[^key-28c11ac5622f829c28f0fb265133ed4c]: S. 90: power to amend conferred (19.8.2009 for E.) by [Business Rate Supplements Act 2009 (c. 7)](https://www.legislation.gov.uk/ukpga/2009/7), [s. 22(1)](https://www.legislation.gov.uk/ukpga/2009/7/section/22/1)[(2)](https://www.legislation.gov.uk/ukpga/2009/7/section/22/2), [32](https://www.legislation.gov.uk/ukpga/2009/7/section/32) (with [s. 31](https://www.legislation.gov.uk/ukpga/2009/7/section/31)); [S.I. 2009/2202](https://www.legislation.gov.uk/uksi/2009/2202), [art. 2](https://www.legislation.gov.uk/uksi/2009/2202/article/2)
[^key-fce293cdda3c74f64f4712e0fe1278c5]: [S. 90(1)(ca)](https://www.legislation.gov.uk/ukpga/1988/41/section/90/1/ca) inserted (19.8.2009 for E.) by [Business Rate Supplements Act 2009 (c. 7)](https://www.legislation.gov.uk/ukpga/2009/7), [s. 32](https://www.legislation.gov.uk/ukpga/2009/7/section/32), [Sch. 3 para. 4(1)(a)](https://www.legislation.gov.uk/ukpga/2009/7/schedule/3/paragraph/4/1/a) (with [s. 31](https://www.legislation.gov.uk/ukpga/2009/7/section/31)); [S.I. 2009/2202](https://www.legislation.gov.uk/uksi/2009/2202), [art. 2](https://www.legislation.gov.uk/uksi/2009/2202/article/2)
[^key-6264feb6887ac039d93ed6e79094943c]: [S. 90(1A)](https://www.legislation.gov.uk/ukpga/1988/41/section/90/1A) inserted (19.8.2009 for E.) by [Business Rate Supplements Act 2009 (c. 7)](https://www.legislation.gov.uk/ukpga/2009/7), [s. 32](https://www.legislation.gov.uk/ukpga/2009/7/section/32), [Sch. 3 para. 4(1)(b)](https://www.legislation.gov.uk/ukpga/2009/7/schedule/3/paragraph/4/1/b) (with [s. 31](https://www.legislation.gov.uk/ukpga/2009/7/section/31)); [S.I. 2009/2202](https://www.legislation.gov.uk/uksi/2009/2202), [art. 2](https://www.legislation.gov.uk/uksi/2009/2202/article/2)
[^key-9334ba8d302a2dde66dd6eed804175d7]: [S. 90(2)(ba)](https://www.legislation.gov.uk/ukpga/1988/41/section/90/2/ba) inserted (19.8.2009 for E.) by [Business Rate Supplements Act 2009 (c. 7)](https://www.legislation.gov.uk/ukpga/2009/7), [s. 32](https://www.legislation.gov.uk/ukpga/2009/7/section/32), [Sch. 3 para. 4(1)(c)](https://www.legislation.gov.uk/ukpga/2009/7/schedule/3/paragraph/4/1/c) (with [s. 31](https://www.legislation.gov.uk/ukpga/2009/7/section/31)); [S.I. 2009/2202](https://www.legislation.gov.uk/uksi/2009/2202), [art. 2](https://www.legislation.gov.uk/uksi/2009/2202/article/2)
[^M_F_6e55829d-5ced-49b2-fb6f-ce32c2dc8999]: S. 84Q inserted (25.5.2007) by [The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388)](https://www.legislation.gov.uk/uksi/2007/1388), [art. 1(2)](https://www.legislation.gov.uk/uksi/2007/1388/article/1/2), [Sch. 1 para. 33(1)](https://www.legislation.gov.uk/uksi/2007/1388/schedule/1/paragraph/33/1) (with [Sch. 1 para. 33(2)(3)](https://www.legislation.gov.uk/uksi/2007/1388/schedule/1/paragraph/33/2/3))
These repeals shall have effect for financial years beginning in or after 1990.
@@ -11573,7 +11593,7 @@
- (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.
@@ -11597,9 +11617,9 @@
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
@@ -11747,7 +11767,7 @@
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
## Part 1 — The Valuation Tribunal for England
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