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
Changes on 2014-04-08
@@ -6331,7 +6331,7 @@
##### 1
The Secretary of State may make regulations containing such provision as he sees fit in relation to the collection and recovery of amounts persons are liable to pay under sections 43, 45 and 54 above.
The Secretary of State may make regulations containing such provision as he sees fit in relation to the collection and the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.
##### 2
@@ -6397,7 +6397,7 @@
- (a) allowing a liability order to be made;
- (b) allowing distress and sale of goods;
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (c) allowing commitment to prison;
@@ -6411,7 +6411,7 @@
- (a) a sum to which this paragraph applies shall be recoverable in a court of competent jurisdiction, and
- (b) such method of recovery shall be available as an alternative to any method included under sub-paragraph (2) above.
- (b) such method of recovery shall be available as an alternative to any method provided for in section 62A above or included under sub-paragraph (2) above.
##### 4
@@ -7838,7 +7838,7 @@
## Part IV — Scotland
#### The charges.
#### Persons subject to personal community charge.
##### 13A
@@ -7902,7 +7902,7 @@
- (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
@@ -8216,7 +8216,7 @@
##### 75A
#### Occupied hereditaments liability.
#### Preparation and maintenance of lists.
##### 78A
@@ -8348,9 +8348,9 @@
#### Special provision for 1995 onwards.
#### Local retention of non-domestic rates
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Contributions in aid.
#### Interpretation.
##### 114A
@@ -8462,7 +8462,7 @@
- (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
@@ -8552,7 +8552,7 @@
- (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
@@ -11785,7 +11785,7 @@
[^key-c97964e959f7adf90100bbca44233eb4]: Words in Sch. 5 para. 14(2) substituted (1.4.2013) by [The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755)](https://www.legislation.gov.uk/wsi/2013/755), [art. 1(2)](https://www.legislation.gov.uk/wsi/2013/755/article/1/2), [Sch. 2 para. 187](https://www.legislation.gov.uk/wsi/2013/755/schedule/2/paragraph/187) (with [Sch. 7](https://www.legislation.gov.uk/wsi/2013/755/schedule/7))
[^key-4a2a1b48359f34d451140d3ba08e7c08]: [S. 54A](https://www.legislation.gov.uk/ukpga/1988/41/section/54A) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(1)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/1), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)
[^key-4a2a1b48359f34d451140d3ba08e7c08]: S. 54A inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(1)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/1), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)
[^key-75b6ac1ea65ab56b281c4c6c7e926b86]: S. 143(3C) inserted (25.6.2013) by [Growth and Infrastructure Act 2013 (c. 27)](https://www.legislation.gov.uk/ukpga/2013/27), [ss. 30(4)](https://www.legislation.gov.uk/ukpga/2013/27/section/30/4), [35(3)](https://www.legislation.gov.uk/ukpga/2013/27/section/35/3)
@@ -11823,6 +11823,16 @@
[^key-af2b23ed0ff8406cae6b1548f83c85d4]: [Sch. 7B para. 6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6) modified (17.2.2014) by [The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98)](https://www.legislation.gov.uk/uksi/2014/98), [regs. 1](https://www.legislation.gov.uk/uksi/2014/98/regulation/1), [5](https://www.legislation.gov.uk/uksi/2014/98/regulation/5), [Sch. 2](https://www.legislation.gov.uk/uksi/2014/98/schedule/2)
[^key-875008a640aa83d74d42b136636f5f1c]: [S. 62A](https://www.legislation.gov.uk/ukpga/1988/41/section/62A) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 88](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/88) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-940e473400b8d13109b07c4f7f025eec]: Words in [Sch. 9 para. 1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/1) substituted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 89(2)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/89/2) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-04077868e79634c420c8f4fff1ba07aa]: [Sch. 9 para. 3(2)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/3/2/b) repealed (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 89(3)(a)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/89/3/a), [Sch. 23 Pt. 3](https://www.legislation.gov.uk/ukpga/2007/15/schedule/23/part/3) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-e553dd10ef4e4962ce71377df170ac20]: Words in [Sch. 9 para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/3/4/b) inserted (6.4.2014) by [Tribunals, Courts and Enforcement Act 2007 (c. 15)](https://www.legislation.gov.uk/ukpga/2007/15), [s. 148](https://www.legislation.gov.uk/ukpga/2007/15/section/148), [Sch. 13 para. 89(3)(b)](https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/89/3/b) (with [s. 89](https://www.legislation.gov.uk/ukpga/2007/15/section/89)); [S.I. 2014/768](https://www.legislation.gov.uk/uksi/2014/768), [art. 2(1)(b)](https://www.legislation.gov.uk/uksi/2014/768/article/2/1/b)
[^key-2ae80973ead293f29198f45593f9c0ce]: [Sch. 8 para. 3](https://www.legislation.gov.uk/ukpga/1988/41/schedule/8/paragraph/3) modified (8.4.2014) by [The Local Government Finance Act 2012 (Transitional Provisions) Order 2014 (S.I. 2014/939)](https://www.legislation.gov.uk/uksi/2014/939), [arts. 1](https://www.legislation.gov.uk/uksi/2014/939/article/1), [4](https://www.legislation.gov.uk/uksi/2014/939/article/4)
These repeals shall have effect for financial years beginning in or after 1990.
##### 5A
@@ -12273,1696 +12283,1696 @@
- (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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (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 and crime commissioners in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### 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 Chapter 9 of Part 13 of the Corporation Tax Act 2010 (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) paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;
... of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996 or of information supplied under section 131 of the Welfare Reform Act 2012 for purposes relating to council tax;;
- (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.
##### 48A
- (1) The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
- (2) A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
- (3) A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
- (4) A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
- (5) The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
- (a) beginning to exercise functions under section 47 above, or
- (b) ceasing to exercise functions under that section.
- (6) The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
- (a) as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
- (b) as regards costs of collection and recovery in such cases.
##### 49A
- (1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
- (2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—
- (a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
- (b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
- (3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
- (4) A prescribed condition may be—
- (a) a condition to be fulfilled in relation to the hereditament,
- (b) a condition to be fulfilled in relation to some other hereditament, or
- (c) some other condition.
- (5) The conditions that may be prescribed include, in particular—
- (a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
- (b) conditions relating to the consequences of the alteration;
- (c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
- (d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
#### 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.
#### Rating of statutory water undertakings.
#### Separate administration in England and Wales.
### Source of payments by Welsh Ministers
##### 59A
Schedule 7B (local retention of non-domestic rates) has effect.
## SCHEDULE 7B
## Part 1 — Main non-domestic rating accounts
#### Credits and debits
##### 1
- (1) The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.
- (2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.
- (3) The Secretary of State—
- (a) must keep each such account in such form as the Treasury may direct, and
- (b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
- (4) The Comptroller and Auditor General—
- (a) must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/3/2014-04-08), and
- (b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.
##### 2
- (1) For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—
- (a) amounts received by the Secretary of State in the year under section 54 (central rating: liability),
- (b) amounts received by the Secretary of State in the year under section 59 (contributions in aid),
- (c) amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,
- (d) amounts received by the Secretary of State in the year under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-04-08) (payments in respect of the central share) and amounts received by the Secretary of State in the year under regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-04-08) (administrative arrangements for such payments),
- (e) amounts received by the Secretary of State in the year under paragraph [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2014-04-08) (payments following local government finance report),
- (f) amounts received by the Secretary of State in the year under paragraph [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2014-04-08) (payments following amending report),
- (g) amounts received by the Secretary of State in the year under regulations under paragraph [33](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/33/2014-04-08) (transitional protection payments), and
- (h) amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).
- (2) For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—
- (a) payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,
- (b) payments made by the Secretary of State in the year under regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-04-08),
- (c) payments made by the Secretary of State in the year under paragraph [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2014-04-08),
- (d) payments made by the Secretary of State in the year under paragraph [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2014-04-08),
- (e) payments made by the Secretary of State in the year under regulations under paragraph [33](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/33/2014-04-08), and
- (f) payments made by the Secretary of State in the year under regulations under paragraph 42.
- (3) If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England.
- (4) The amount that may be debited under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/3/2014-04-08) for a year may not exceed—
- (a) the total amount credited for the year under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/1/2014-04-08)[(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/a/2014-04-08), [(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/b/2014-04-08), [(c)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/c/2014-04-08), [(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/d/2014-04-08) and (h), minus
- (b) the total amount debited for the year under sub-paragraph [(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/2a/2014-04-08), [(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/b/2014-04-08) and (f).
- (5) The reference in sub-paragraph (3) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—
- (a) billing authorities in England,
- (b) precepting authorities in England,
- (c) levying bodies in England (and for this purpose “levying body” has the meaning given by section 74(1)), or
- (d) bodies to which section 75(1) applies.
##### 3
- (1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
- (a) the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and
- (b) the aggregate of the items of account debited to the main non-domestic rating account kept for the year.
- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-04-08)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-04-08)(b), an amount equal to the excess must be—
- (a) debited (as an item of account) to the main non-domestic rating account kept for the year, and
- (b) credited (as an item of account) to the main non-domestic rating account kept for the next year.
- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-04-08)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-04-08)(a), an amount equal to the excess must be—
- (a) credited (as an item of account) to the main non-domestic rating account kept for the year, and
- (b) debited (as an item of account) to the main non-domestic rating account kept for the next year.
## Part 2 — Determination of the central and local share
##### 4
The Secretary of State must, for each year and in relation to each billing authority in England, determine—
- (a) the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and
- (b) the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).
##### 5
- (1) A determination under paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2014-04-08) must be specified in a report, to be called a “local government finance report”.
- (2) The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.
- (3) As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
## Part 3 — Payments to the Secretary of State in respect of the central share
##### 6
- (1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
- (2) Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.
- (3) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.
- (4) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
- (5) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
- (6) This paragraph is subject to regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2014-04-08).
##### 7
- (1) The Secretary of State may by regulations make provision about the administration of payments under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-04-08).
- (2) The regulations may, in particular, make provision—
- (a) about the time and manner in which a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-04-08) or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
- (b) about the making of a payment by a billing authority to the Secretary of State or vice versa where—
- (i) a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-04-08) is made in the course of the year to which it relates, and
- (ii) it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;
- (c) about the making of a payment by a billing authority to the Secretary of State or vice versa where—
- (i) a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and
- (ii) it is subsequently determined that the actual amount is more or less than the estimate.
##### 8
- (1) The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.
- (2) The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).
- (3) The consent of the Treasury is required to regulations under this paragraph.
## Part 4 — Payments by billing authorities to major precepting authorities
##### 9
- (1) The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.
- (2) The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.
- (3) The regulations may, in particular, make provision as to—
- (a) the billing authorities that are required to make payments under the regulations;
- (b) the major precepting authorities that are entitled to receive payments under the regulations;
- (c) the amounts of the payments that are required to be made.
- (4) The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.
- (5) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.
- (6) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
- (7) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
- (8) The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.
##### 10
- (1) The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08).
- (2) The regulations may, in particular, make provision—
- (a) about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
- (b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
- (c) about the consequences of non-compliance with provision under paragraph (a) or (b);
- (d) about the time and manner in which a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08) or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
- (e) about the making of a payment by a billing authority to a major precepting authority or vice versa where—
- (i) a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08) is made in the course of the year to which it relates, and
- (ii) it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;
- (f) about the making of a payment by a billing authority to a major precepting authority or vice versa where—
- (i) a calculation of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08) is made by reference to an estimate of an amount, and
- (ii) it is subsequently determined that the actual amount is more or less than the estimate;
- (g) for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
- (h) about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.
- (3) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
##### 11
- (1) The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2014-04-08) from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.
- (2) The regulations may make provision about the administration of payments to major precepting authorities under the regulations.
- (3) The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/11/2/2014-04-08) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-04-08) in relation to payments to major precepting authorities to which that sub-paragraph applies.
## Part 5 — Principal payments in connection with local retention of non-domestic rates
##### 12
- (1) The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—
- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
- (c) calculate the amount of each payment within paragraph (a) or (b).
- (2) Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.
##### 13
- (1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
- (2) As soon as is reasonably practicable after the report has been approved, the Secretary of State must—
- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
- (c) calculate the amount of each payment within paragraph (a) or (b).
- (3) Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-04-08).
- (4) The power to make a further set of calculations under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-04-08) is not exercisable after the approval by the House of Commons of any amending report made under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-04-08) in relation to the local government finance report.
- (5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.
- (6) As soon as is reasonably practicable after making calculations under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-04-08) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-04-08), the Secretary of State must notify each relevant authority of—
- (a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
- (b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
- (c) if any payments are to be made by or to the authority, the amount of each payment.
##### 14
- (1) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-04-08) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State.
- (2) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-04-08) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority.
- (3) The following provisions apply if calculations (“the revised calculations”) are made under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-04-08) for a year.
- (4) In this paragraph “the original calculations” means the calculations for the year under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-04-08).
- (5) Sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2014-04-08) applies where—
- (a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or
- (b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.
- (6) The authority must make a payment to the Secretary of State of an amount equal to the difference.
- (7) Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
- (a) the authority must make that payment to the Secretary of State, and
- (b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.
- (8) Sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2014-04-08) applies where—
- (a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or
- (b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.
- (9) The Secretary of State must make a payment to the authority of an amount equal to the difference.
- (10) Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
- (a) the Secretary of State must make that payment to the authority, and
- (b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.
- (11) A payment by a relevant authority to the Secretary of State under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/1/2014-04-08)—
- (a) must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
- (12) A payment by the Secretary of State to a relevant authority under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2/2014-04-08) must be made—
- (a) in instalments of such amounts, and
- (b) at such times in the year to which the local government finance report relates,
as the Secretary of State determines with the Treasury’s consent.
- (13) A payment by a relevant authority to the Secretary of State under sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2014-04-08) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/7/2014-04-08)—
- (a) must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
- (14) A payment by the Secretary of State to a relevant authority under sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2014-04-08) or [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/10/2014-04-08) must be made—
- (a) at such time, or
- (b) 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 year to which the local government finance report relates.
##### 15
- (1) After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.
- (2) An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.
- (3) Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.
- (4) The Secretary of State must lay, or make arrangements for laying, the report before the House of Commons.
- (5) As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
- (6) Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
##### 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (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 and crime commissioners in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### 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 Chapter 9 of Part 13 of the Corporation Tax Act 2010 (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, but subject to any saving under section 117(8) above.
## 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.
- (1) This paragraph applies if an amending report for a year made under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-04-08) is approved by resolution of the House of Commons.
- (2) As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—
- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
- (c) calculate the amount of each payment within paragraph (a) or (b).
- (3) Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-04-08).
- (4) The power to make a further set of calculations under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2014-04-08) is not exercisable after whichever is the later of—
- (a) the end of the year following the year to which the amending report relates, 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.
- (5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.
- (6) As soon as is reasonably practicable after making calculations under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-04-08) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2014-04-08), the Secretary of State must notify each relevant authority of—
- (a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
- (b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
- (c) if any payments are to be made by or to the authority, the amount of each payment.
##### 17
- (1) This paragraph applies if calculations (“the revised calculations”) are made under paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-04-08) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2014-04-08) for a year.
- (2) In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-04-08) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-04-08) or [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-04-08) made for the year.
- (3) Sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/4/2014-04-08) applies where—
- (a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or
- (b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.
- (4) The authority must make a payment to the Secretary of State of an amount equal to the difference.
- (5) Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
- (a) the authority must make that payment to the Secretary of State, and
- (b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.
- (6) Sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/7/2014-04-08) applies where—
- (a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or
- (b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.
- (7) The Secretary of State must make a payment to the authority of an amount equal to the difference.
- (8) Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
- (a) the Secretary of State must make that payment to the authority, and
- (b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the authority to the Secretary of State.
- (9) A payment by a relevant authority to the Secretary of State under this paragraph—
- (a) must be made on or before such day after the end of the year in which the amending report was made, and in such manner, as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
- (10) A payment by the Secretary of State to a relevant authority under this paragraph must be made—
- (a) at such time, or
- (b) 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 year in which the amending report was made.
##### 18
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
## Part 6 — Levy accounts
##### 19
- (1) The Secretary of State must, for each year, keep an account, to be called a “levy account”.
- (2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.
- (3) The Secretary of State—
- (a) must keep each such account in such form as the Treasury may direct, and
- (b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
- (4) The Comptroller and Auditor General—
- (a) must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/3/2014-04-08), and
- (b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.
##### 20
- (1) For each year the following are to be credited (as items of account) to the levy account kept for the year—
- (a) amounts received by the Secretary of State in the year under paragraph [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2014-04-08) (levy payments), and
- (b) amounts received by the Secretary of State in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (payments on account).
- (2) If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account.
- (3) For each year the following are to be debited (as items of account) to the levy account kept for the year—
- (a) payments made by the Secretary of State in the year under paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-04-08) (safety net payments),
- (b) payments made by the Secretary of State in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08), and
- (c) payments made by the Secretary of State in the year under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08) (distribution of remaining balance).
##### 21
- (1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
- (a) the aggregate of the items of account credited to the levy account kept for the year, and
- (b) the aggregate of the items of account debited to the levy account kept for the year.
- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-04-08)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-04-08)(b), an amount equal to the excess must be—
- (a) debited (as an item of account) to the levy account kept for the year, and
- (b) credited (as an item of account) to the levy account kept for the next year.
- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-04-08)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-04-08)(a), an amount equal to the excess must be—
- (a) credited (as an item of account) to the levy account kept for the year, and
- (b) debited (as an item of account) to the levy account kept for the next year.
## Part 7 — Levy payments, safety net payments and distribution of remaining balance
##### 22
- (1) The Secretary of State may by regulations make provision for calculating—
- (a) whether a relevant authority is required to make a payment under this Part of this Schedule (a “levy payment”) to the Secretary of State for a year, and
- (b) if so, the amount of the levy payment.
- (2) The regulations must make provision for calculations for a year to be made after the end of that year.
- (3) The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
- (a) if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
- (b) if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08), subject to such adjustments as may be specified in the regulations;
- (c) by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
- (d) by reference to such other factors as may be specified in the regulations.
- (4) The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/3/2014-04-08) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
##### 23
- (1) The Secretary of State must calculate in relation to each relevant authority—
- (a) whether it is required to make a levy payment for a year, and
- (b) if so, the amount of that payment.
- (2) The calculation must be made—
- (a) as soon as is reasonably practicable after the end of the year, or
- (b) if the authority is subject to a requirement imposed by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2014-04-08) (direction to make calculations or supply information) or by or under regulations under paragraph [44](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/44/2014-04-08) (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
- (3) The calculation must be made in accordance with regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-04-08).
- (4) As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—
- (a) whether, in accordance with the calculation, it is required to make a levy payment for the year, and
- (b) if so, the amount of that payment in accordance with the calculation.
##### 24
- (1) If a calculation under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08) shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State.
- (2) The levy payment—
- (a) must be made on or before such day and in such manner as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
##### 25
- (1) The Secretary of State may by regulations make provision for calculating—
- (a) whether the Secretary of State is required to make a payment under this Part of this Schedule (a “safety net payment”) to a relevant authority for a year, and
- (b) if so, the amount of the payment.
- (2) The regulations must make provision for calculations for a year to be made after the end of that year.
- (3) The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
- (a) if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
- (b) if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08), subject to such adjustments as may be specified in the regulations;
- (c) by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
- (d) by reference to such other factors as may be specified in the regulations.
- (4) The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2014-04-08) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
##### 26
- (1) The Secretary of State must calculate in relation to each relevant authority—
- (a) whether the Secretary of State is required to make a safety net payment to the authority for the year, and
- (b) if so, the amount of that payment.
- (2) The calculation must be made—
- (a) as soon as is reasonably practicable after the end of the year, or
- (b) if the authority is subject to a requirement imposed by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2014-04-08) (direction to make calculations or supply information) or by or under regulations under paragraph [44](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/44/2014-04-08) (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
- (3) The calculation must be made in accordance with regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-04-08).
- (4) As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of—
- (a) whether, in accordance with the calculation, the Secretary of State is required to make a safety net payment to the authority for the year, and
- (b) if so, the amount of that payment in accordance with the calculation.
- (5) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (payments on account).
##### 27
- (1) If a calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08) shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
- (2) The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent.
- (3) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (payments on account).
##### 28
- (1) The Secretary of State may by regulations make provision—
- (a) for a relevant authority to request the Secretary of State to make a calculation before the end of a year of—
- (i) whether the Secretary of State is likely to be required to make a safety net payment under paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-04-08) to the authority for the year, and
- (ii) if so, the amount of the payment;
- (b) about the time at which and the manner in which a request must be made, and the information that must be provided in connection with the request;
- (c) about the circumstances in which the Secretary of State may or must make a calculation in response to a request;
- (d) about the making of the calculation, including for the Secretary of State to make the calculation by reference to estimates of any of the amounts mentioned in paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-04-08)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2014-04-08).
- (2) The regulations may make provision—
- (a) about the timing of a calculation in response to a request;
- (b) about the notification of the results of the calculation to the relevant authority to whom it relates;
- (c) for the making, as a result of the calculation, of a payment (a “payment on account”) to the authority before the end of the year to which the calculation relates.
- (3) The regulations may, in particular—
- (a) make provision in relation to a calculation that is similar to that made by paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08), or apply that paragraph with modifications in relation to such a calculation;
- (b) make provision in relation to a payment on account that is similar to that made by paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-04-08), or apply that paragraph with modifications in relation to such a payment.
- (4) The regulations may make provision—
- (a) about the calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08) to be made in relation to a relevant authority for a year where a payment on account has been made to the authority for the year;
- (b) for the making of a further payment by the Secretary of State to the authority, or of a payment by the authority to the Secretary of State, as a result of that calculation.
##### 29
- (1) The Secretary of State must, in each year other than the first year for which the levy account is kept, calculate whether there is a remaining balance on the levy account for the year in accordance with sub-paragraphs [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/2/2014-04-08) to [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/4/2014-04-08).
- (2) The calculation must be made as soon as is reasonably practicable after—
- (a) all of the calculations required by paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2014-04-08) (calculations of levy payments) have been made for the previous year,
- (b) all of the calculations required by paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2014-04-08) (calculations of safety net payments) have been made for the previous year, and
- (c) all of the calculations required by regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (calculations of safety net payments on account) have been made for the year.
- (3) The calculation must be made as follows—
- *Step 1*Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2014-04-08).
- *Step 2*Add any amount credited to the levy account for the year in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2014-04-08) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2014-04-08)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/3/2014-04-08) (debit from previous year) from the amount found under step 1.
- *Step 3*Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph [20(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/20/2/2014-04-08) (credit in accordance with local government finance report).
- *Step 4*Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2014-04-08).
- *Step 5*Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph [28(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/4/b/2014-04-08) (adjustments following safety net payment on account).
- *Step 6*Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph [28(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/4/b/2014-04-08).
- *Step 7*Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.
- (4) If the amount found under step 7 in sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/3/2014-04-08) is a positive amount, that is the remaining balance on the levy account for the year.
- (5) Sub-paragraph (6) applies if, in the first year for which the levy account is kept—
- (a) an amount is credited to the levy account for the year in accordance with paragraph [20(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/20/2/2014-04-08), and
- (b) that amount exceeds the aggregate of all the payments on account to be made in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08).
- (6) The amount of the excess is to be treated as the remaining balance on the levy account for the year.
##### 30
- (1) The Secretary of State may determine that an amount equal to the whole or part of the remaining balance on a levy account for a year is to be distributed among one or more relevant authorities (rather than being treated in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2014-04-08)).
- (2) The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2014-04-08) is to be distributed.
- (3) If the Secretary of State makes a determination under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2014-04-08), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph.
- (4) The calculations must be made—
- (a) as soon as is reasonably practicable after the determination is made, and
- (b) in accordance with the basis of distribution specified in the regulations.
- (5) As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of—
- (a) whether a payment is to be made by the Secretary of State to the authority out of the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2014-04-08), and
- (b) if such a payment is to be made, the amount of the payment.
- (6) If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
- (7) A payment from the Secretary of State to a relevant authority under this paragraph must be made—
- (a) at such time, or
- (b) 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 within the year to which the remaining balance relates.
##### 31
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
## Part 8 — Transitional protection payments
##### 32
- (1) The Secretary of State may by regulations make provision for calculating in accordance with the regulations—
- (a) the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if—
- (i) regulations under section 57A (transitional relief following compilation of local rating list) were not in force for the year, and
- (ii) the authority acted diligently, and
- (b) the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if the authority acted diligently.
- (2) The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2014-04-08).
- (3) The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
- (4) In this Part of this Schedule—
- (a) a billing authority’s “deemed rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2014-04-08)(a) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2014-04-08), and
- (b) a billing authority’s “actual rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2014-04-08)(b) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2014-04-08).
##### 33
- (1) The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year—
- (a) by the Secretary of State to a billing authority in England, or
- (b) by a billing authority in England to the Secretary of State.
- (2) The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that—
- (a) if its deemed rating income for a year exceeds its actual rating income for the year, the Secretary of State is to be liable to make a transitional protection payment to the authority for the year of an amount equal to the excess;
- (b) if its actual rating income for a year exceeds its deemed rating income for the year, the authority is to be liable to make a transitional protection payment to the Secretary of State for the year of an amount equal to the excess;
- (c) if its deemed rating income for a year is equal to its actual rating income for the year, no transitional protection payment is to be made to or by the authority for the year.
- (3) The regulations may, in particular, make provision—
- (a) about the making of calculations, and the supply of information to the Secretary of State, by a billing authority in connection with the determination of the transitional protection payment (if any) to be made to or by the authority;
- (b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
- (c) about the consequences of non-compliance with provision under paragraph (a) or (b), including (in particular)—
- (i) for the making by the Secretary of State of calculations, or of assumptions as to the information that would otherwise have been supplied by the authority;
- (ii) for the suspension of payments to the authority.
- (4) The regulations may, in particular, make provision—
- (a) for the making by a billing authority or the Secretary of State of a payment on account of a transitional protection payment;
- (b) for the calculation, where a payment on account has been made, of the amount of the final transitional protection payment (if any) to be made to or by the authority;
- (c) for the certification of calculations made, or information supplied to the Secretary of State, by a billing authority in connection with the determination of the final transitional protection payment (if any) to be made to or by the authority;
- (d) about the consequences where a certified calculation or certified information does not match that made or supplied by the authority, including (in particular) about the use of the certified calculation or certified information;
- (e) about the making of financial adjustments where the final transitional protection payment to be made to or by the authority for the year is different from a payment on account made to or by the authority for the year.
- (5) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
- (6) The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.
## Part 9 — Pooling of authorities
##### 34
- (1) The Secretary of State may, in accordance with this paragraph, designate two or more relevant authorities as a pool of authorities for the purposes of the provisions of this Schedule applying to such pools (as to which, see paragraphs [36](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/2014-04-08) and [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2014-04-08)).
- (2) The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.
- (3) The Secretary of State—
- (a) may revoke a designation (in particular if any condition of the designation is breached), and
- (b) must do so if any authority covered by the designation asks the Secretary of State to do so.
- (4) Subject to sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/5/2014-04-08), a designation has effect—
- (a) for the year beginning after it is made, and
- (b) for each subsequent year, unless previously revoked.
- (5) A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2014-04-08) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/6/2014-04-08) applies.
- (6) A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if—
- (a) it is made in response to a request under sub-paragraph (3)(b) made within the period of 28 days beginning with the date on which the notification was given, and
- (b) it is made before the local government finance report for that year is laid before the House of Commons.
- (7) After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation.
- (8) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2014-04-08) must be given before or at the same time as the Secretary of State gives the notification required by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2014-04-08)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2014-04-08) for the year to which the designation or revocation relates, unless sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/9/2014-04-08) applies.
- (9) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2014-04-08) of a revocation made in the circumstances described in sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/6/2014-04-08) must be given as soon as is reasonably practicable after it is made.
##### 35
- (1) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2014-04-08) must be made subject to conditions—
- (a) requiring the authorities to which it relates to appoint a lead authority to exercise the functions specified in the conditions, and
- (b) requiring the authorities, if the designation is revoked, to take the steps specified in the conditions before the revocation takes effect.
- (2) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2014-04-08) may be made subject to such other conditions as the Secretary of State thinks fit.
- (3) The Secretary of State may vary a designation by—
- (a) adding a condition,
- (b) modifying a condition, or
- (c) removing a condition (other than one mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2014-04-08)).
- (4) Before varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2014-04-08), the Secretary of State must consult the authorities covered by the designation.
- (5) After varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2014-04-08), the Secretary of State must notify those authorities.
##### 36
- (1) Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if—
- (a) the authorities in the pool were not relevant authorities, but
- (b) the pool were itself a relevant authority.
- (2) Sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/1/2014-04-08) does not apply in relation to paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-04-08)[(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/5/2014-04-08) (duty to send copy of amending report to each relevant authority).
- (3) This paragraph does not prevent—
- (a) the local government finance report for the year, or an amending report under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-04-08) in relation to that report, from also making provision in relation to the individual authorities in the pool,
- (b) the Secretary of State from making calculations based on the local government finance report, or any such amending report, in relation to each of those authorities, or
- (c) the Secretary of State from notifying the results of the calculations to each of those authorities.
- (4) But paragraphs [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2014-04-08) and [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2014-04-08) (payments following reports) do not apply in relation to such calculations.
##### 37
- (1) Regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-04-08), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-04-08) or [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (levy payments, safety net payments and safety net payments on account) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
- (2) Such regulations may, in particular, make provision—
- (a) that is similar to provision which may be made under the paragraph in question apart from sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/1/2014-04-08) above, or
- (b) that applies such provision with modifications.
- (3) Where regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-04-08) apply to a pool of authorities for a year, paragraphs [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08) and [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2014-04-08) (calculation and making of levy payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.
- (4) Where regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-04-08) apply to a pool of authorities for a year, paragraphs [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08) and [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-04-08) (calculation and making of safety net payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.
- (5) Where a designation of a pool of authorities has effect for a year, paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08) (distribution of remaining balance) applies in relation to the pool as if—
- (a) the authorities in the pool were not relevant authorities, but
- (b) the pool were itself a relevant authority.
- (6) Regulations under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
- (7) This paragraph does not prevent—
- (a) regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-04-08), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-04-08), [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) or [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08) from also making provision in relation to the individual authorities in a pool,
- (b) the Secretary of State from making calculations under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08), [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08) or [30(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/3/2014-04-08) based on such regulations in relation to each of those authorities, or
- (c) the Secretary of State from notifying the results of the calculations to each of those authorities.
- (8) But paragraphs [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2014-04-08), [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-04-08) and [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08)[(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/6/2014-04-08) (payments following calculations) do not apply in relation to such calculations.
##### 38
- (1) A requirement under Part 5 or 7 of this Schedule in its application by virtue of paragraph [36](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/2014-04-08) or [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2014-04-08) to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter.
- (2) Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment.
- (3) Where by virtue of either of those paragraphs the Secretary of State is required to make a payment to a pool of authorities, the payment is to be made to the lead authority appointed in accordance with conditions under paragraph [35](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2014-04-08).
## Part 10 — Designation of areas and classes of hereditament
##### 39
- (1) The Secretary of State may by regulations—
- (a) designate one or more areas in England (a “designated area”);
- (b) provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority all or part of whose area falls within a designated area, of the amount mentioned in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2/2014-04-08);
- (c) provide for the calculation of a proportion of that amount in accordance with the regulations;
- (d) provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-04-08) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-04-08) (administrative arrangements for payments in respect of the central share);
- (iii) regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-04-08) (administrative arrangements for payments by billing authorities to major precepting authorities);
- (v) paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-04-08) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08) (calculations relating to distribution of remaining balance).
- (2) Subject as follows, the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-04-08)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area.
- (3) The regulations may provide for that amount, or any proportion calculated under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-04-08)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
- (4) The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
- (5) The regulations must—
- (a) specify the date on which the designation takes effect, which must be the first day of a year, or
- (b) provide that the designation is to take effect on the first day of the first year after specified conditions have been met.
- (6) Conditions under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2014-04-08)(b) may require compliance with specifications or requirements contained in a document of a specified kind.
- (7) If the regulations make provision under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2014-04-08)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period.
- (8) The regulations may specify the years for which the designation has effect.
- (9) If the regulations contain provision under sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/8/2014-04-08)—
- (a) amendments within sub-paragraph [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/10/2014-04-08) may not be made to the regulations unless (in the case of amendments within paragraph (a), (b) or (c) of that sub-paragraph) the amendments are expressed to come into force after the end of that period, and
- (b) the regulations may not be revoked unless the revocation is expressed to come into force after the end of that period.
- (10) The amendments mentioned in sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/9/2014-04-08)(a) are those which have the effect of—
- (a) altering the boundaries of a designated area,
- (b) where provision made under paragraph (d) of sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-04-08) has the effect that the amount referred to in that paragraph is to be disregarded, providing for a proportion of that amount to be disregarded,
- (c) where provision made under that paragraph has the effect that a proportion is to be disregarded, reducing that proportion, or
- (d) reducing the period for which the designation has effect.
- (11) Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means).
- (12) An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
- (13) The consent of the Treasury is required to regulations under this paragraph.
- (14) In this paragraph “specified” means specified in the regulations.
##### 40
- (1) The Secretary of State may by regulations—
- (a) designate one or more classes of hereditaments in England (a “designated class”);
- (b) provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority whose area includes hereditaments within the designated class, of the amount mentioned in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2/2014-04-08);
- (c) provide for the calculation of a proportion of that amount in accordance with the regulations;
- (d) provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-04-08) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-04-08) (administrative arrangements for payments in respect of the central share);
- (iii) regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-04-08) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-04-08) (administrative arrangements for payments by billing authorities to major precepting authorities);
- (v) paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-04-08) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-04-08) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-04-08) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-04-08) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-04-08) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-04-08) (calculations relating to distribution of remaining balance).
- (2) Subject as follows, the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-04-08)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated class.
- (3) The regulations may provide for that amount, or any proportion calculated under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-04-08)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
- (4) The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
- (5) The regulations may include provision imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of the calculation referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-04-08)(c).
- (6) The regulations—
- (a) must specify the date on which the designation takes effect (which must be at the beginning of a year), and
- (b) may specify the years for which the designation has effect.
- (7) A class may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
- (8) Before making regulations under this paragraph the Secretary of State must consult such persons as the Secretary of State thinks fit.
- (9) The fact that this paragraph was not in force when consultation in relation to proposed regulations under it took place is to be disregarded in determining whether there has been compliance with sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/8/2014-04-08).
- (10) The consent of the Treasury is required to regulations under this paragraph.
##### 41
- (1) Regulations under paragraph [39](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2014-04-08) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2014-04-08) may make provision for a billing authority to make a payment for a year to a relevant authority of an amount equal to the whole or part of the amount or proportion that, in relation to the billing authority and the year, is to be disregarded for the purposes of the calculations mentioned in paragraph [39](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-04-08)(d) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-04-08)(d) (as the case may be).
- (2) Sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/3/2014-04-08) applies where the regulations include provision for payments to be made in accordance with sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/1/2014-04-08) to two or more relevant authorities.
- (3) The regulations may include provision for imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of arriving at the amounts of those payments.
- (4) The regulations may make provision about the administration of payments to relevant authorities under the regulations.
- (5) The regulations may, in particular, make provision in relation to payments to relevant authorities of the same kind as the provision that may be made under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/2/2014-04-08) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-04-08) in relation to payments to major precepting authorities to which that sub-paragraph applies.
##### 42
- (1) The Secretary of State may by regulations make provision for—
- (a) calculations of a kind mentioned in paragraph [39(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/d/2014-04-08) or [40(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/d/2014-04-08) to be made on the basis of an estimate of an amount or proportion that is to be disregarded under regulations under that paragraph;
- (b) for the making of a payment by the Secretary of State to a billing authority or vice versa where it is subsequently determined that the amount or proportion to be disregarded is more or less than the amount of the estimate.
- (2) Regulations under this paragraph may make provision about the administration of payments under the regulations, including as to—
- (a) the time and manner in which a payment is to be made, and
- (b) the consequences of non-payment.
## Part 11 — Supplementary
##### 43
- (1) The Secretary of State may, for the purposes of any provision of or made under this Schedule or Part 6 (funds) so far as applying to non-domestic rates, direct a relevant authority to make calculations, or to supply information to the Secretary of State, in accordance with the direction.
- (2) The direction may require the calculations to be made, or the information to be supplied, before such time as is specified in the direction.
- (3) The direction may require the calculations or information to be certified in accordance with the direction.
- (4) If a relevant authority does not comply with a direction under this paragraph, the Secretary of State may make the calculations that the Secretary of State thinks would have been made, or make assumptions as to the information that would have been supplied, by the authority if it had complied with the direction.
- (5) If the Secretary of State proceeds under sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/4/2014-04-08), the Secretary of State must notify the authority—
- (a) of that fact, and
- (b) of the calculations or assumptions that the Secretary of State has made.
- (6) If any calculation or information certified in accordance with a direction under this paragraph does not match that made or supplied by the authority in question, the Secretary of State may use the certified calculation or information.
- (7) If the Secretary of State proceeds under sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/6/2014-04-08), the Secretary of State must notify the authority of that fact.
- (8) For the purposes of any provision made by or under Part 5 or 7 of this Schedule that applies to pools of authorities, this paragraph has effect as if references to a relevant authority included a reference to such a pool.
- (9) Where sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/5/2014-04-08) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/7/2014-04-08) applies to a pool of authorities by virtue of sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/8/2014-04-08), the Secretary of State must notify each relevant authority in the pool of the matters in question.
##### 44
The Secretary of State may by regulations—
- (a) make any provision that could be made by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2014-04-08);
- (b) make provision for the Secretary of State to give a direction that could be given under that paragraph;
- (c) make any provision made by that paragraph in relation to a direction under it—
- (i) in relation to provision made by regulations under this paragraph, or
- (ii) in relation to a direction given by the Secretary of State under regulations under this paragraph.
##### 45
In this Schedule—
- “actual rating income”, in relation to a billing authority, has the meaning given by paragraph [32](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2014-04-08)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2014-04-08)(b);
- “basis of calculation” has the meaning given by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/1/2014-04-08);
- “the central share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2014-04-08);
- “deemed rating income”, in relation to a billing authority, has the meaning given by paragraph [32](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2014-04-08)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2014-04-08)(a);
- “local government finance report” has the meaning given by paragraph [5](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/1/2014-04-08);
- “the local share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2014-04-08);
- “levy account” has the meaning given by paragraph [19](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/1/2014-04-08);
- “levy payment” has the meaning given by paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/1/2014-04-08);
- “main non-domestic rating account” has the meaning given by paragraph [1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/1/2014-04-08);
- a “pool of authorities” means two or more relevant authorities designated as a pool of authorities under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2014-04-08);
- “relevant authority” means—a billing authority in England, ora major precepting authority in England;
- “safety net payment” has the meaning given by paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-04-08)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/1/2014-04-08);
- “year” means a chargeable financial year.
### 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) paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;
... of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996 or of information supplied under section 131 of the Welfare Reform Act 2012 for purposes relating to council tax;;
- (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.
##### 48A
- (1) The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
- (2) A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
- (3) A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
- (4) A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
- (5) The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
- (a) beginning to exercise functions under section 47 above, or
- (b) ceasing to exercise functions under that section.
- (6) The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
- (a) as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
- (b) as regards costs of collection and recovery in such cases.
##### 49A
- (1) The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
- (2) The regulations may give that relief in relation to a hereditament and a chargeable day only if—
- (a) the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
- (b) it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
- (3) The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
- (4) A prescribed condition may be—
- (a) a condition to be fulfilled in relation to the hereditament,
- (b) a condition to be fulfilled in relation to some other hereditament, or
- (c) some other condition.
- (5) The conditions that may be prescribed include, in particular—
- (a) conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
- (b) conditions relating to the consequences of the alteration;
- (c) conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
- (d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
#### Functions to be discharged only by authority.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals shall have effect for financial years beginning in or after 1990.
##### 59A
Schedule 7B (local retention of non-domestic rates) has effect.
## SCHEDULE 7B
## Part 1 — Main non-domestic rating accounts
#### Main non-domestic rating accounts
##### 1
- (1) The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.
- (2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.
- (3) The Secretary of State—
- (a) must keep each such account in such form as the Treasury may direct, and
- (b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
- (4) The Comptroller and Auditor General—
- (a) must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/3/2014-02-17), and
- (b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.
##### 2
- (1) For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—
- (a) amounts received by the Secretary of State in the year under section 54 (central rating: liability),
- (b) amounts received by the Secretary of State in the year under section 59 (contributions in aid),
- (c) amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,
- (d) amounts received by the Secretary of State in the year under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-02-17) (payments in respect of the central share) and amounts received by the Secretary of State in the year under regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-02-17) (administrative arrangements for such payments),
- (e) amounts received by the Secretary of State in the year under paragraph [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2014-02-17) (payments following local government finance report),
- (f) amounts received by the Secretary of State in the year under paragraph [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2014-02-17) (payments following amending report),
- (g) amounts received by the Secretary of State in the year under regulations under paragraph [33](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/33/2014-02-17) (transitional protection payments), and
- (h) amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).
- (2) For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—
- (a) payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,
- (b) payments made by the Secretary of State in the year under regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-02-17),
- (c) payments made by the Secretary of State in the year under paragraph [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2014-02-17),
- (d) payments made by the Secretary of State in the year under paragraph [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2014-02-17),
- (e) payments made by the Secretary of State in the year under regulations under paragraph [33](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/33/2014-02-17), and
- (f) payments made by the Secretary of State in the year under regulations under paragraph 42.
- (3) If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England.
- (4) The amount that may be debited under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/3/2014-02-17) for a year may not exceed—
- (a) the total amount credited for the year under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/1/2014-02-17)[(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/a/2014-02-17), [(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/b/2014-02-17), [(c)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/c/2014-02-17), [(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/d/2014-02-17) and (h), minus
- (b) the total amount debited for the year under sub-paragraph [(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/2a/2014-02-17), [(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/2/b/2014-02-17) and (f).
- (5) The reference in sub-paragraph (3) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—
- (a) billing authorities in England,
- (b) precepting authorities in England,
- (c) levying bodies in England (and for this purpose “levying body” has the meaning given by section 74(1)), or
- (d) bodies to which section 75(1) applies.
##### 3
- (1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
- (a) the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and
- (b) the aggregate of the items of account debited to the main non-domestic rating account kept for the year.
- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-02-17)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-02-17)(b), an amount equal to the excess must be—
- (a) debited (as an item of account) to the main non-domestic rating account kept for the year, and
- (b) credited (as an item of account) to the main non-domestic rating account kept for the next year.
- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-02-17)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2014-02-17)(a), an amount equal to the excess must be—
- (a) credited (as an item of account) to the main non-domestic rating account kept for the year, and
- (b) debited (as an item of account) to the main non-domestic rating account kept for the next year.
## Part 2 — Determination of the central and local share
##### 4
The Secretary of State must, for each year and in relation to each billing authority in England, determine—
- (a) the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and
- (b) the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).
##### 5
- (1) A determination under paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2014-02-17) must be specified in a report, to be called a “local government finance report”.
- (2) The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.
- (3) As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
## Part 3 — Payments to the Secretary of State in respect of the central share
##### 6
- (1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
- (2) Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.
- (3) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.
- (4) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
- (5) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
- (6) This paragraph is subject to regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2014-02-17).
##### 7
- (1) The Secretary of State may by regulations make provision about the administration of payments under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-02-17).
- (2) The regulations may, in particular, make provision—
- (a) about the time and manner in which a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-02-17) or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
- (b) about the making of a payment by a billing authority to the Secretary of State or vice versa where—
- (i) a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-02-17) is made in the course of the year to which it relates, and
- (ii) it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;
- (c) about the making of a payment by a billing authority to the Secretary of State or vice versa where—
- (i) a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and
- (ii) it is subsequently determined that the actual amount is more or less than the estimate.
##### 8
- (1) The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.
- (2) The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).
- (3) The consent of the Treasury is required to regulations under this paragraph.
## Part 4 — Payments by billing authorities to major precepting authorities
##### 9
- (1) The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.
- (2) The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.
- (3) The regulations may, in particular, make provision as to—
- (a) the billing authorities that are required to make payments under the regulations;
- (b) the major precepting authorities that are entitled to receive payments under the regulations;
- (c) the amounts of the payments that are required to be made.
- (4) The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.
- (5) For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.
- (6) The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
- (7) The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
- (8) The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.
##### 10
- (1) The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17).
- (2) The regulations may, in particular, make provision—
- (a) about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
- (b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
- (c) about the consequences of non-compliance with provision under paragraph (a) or (b);
- (d) about the time and manner in which a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17) or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
- (e) about the making of a payment by a billing authority to a major precepting authority or vice versa where—
- (i) a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17) is made in the course of the year to which it relates, and
- (ii) it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;
- (f) about the making of a payment by a billing authority to a major precepting authority or vice versa where—
- (i) a calculation of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17) is made by reference to an estimate of an amount, and
- (ii) it is subsequently determined that the actual amount is more or less than the estimate;
- (g) for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
- (h) about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.
- (3) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
##### 11
- (1) The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2014-02-17) from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.
- (2) The regulations may make provision about the administration of payments to major precepting authorities under the regulations.
- (3) The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/11/2/2014-02-17) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-02-17) in relation to payments to major precepting authorities to which that sub-paragraph applies.
## Part 5 — Principal payments in connection with local retention of non-domestic rates
##### 12
- (1) The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—
- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
- (c) calculate the amount of each payment within paragraph (a) or (b).
- (2) Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.
##### 13
- (1) This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
- (2) As soon as is reasonably practicable after the report has been approved, the Secretary of State must—
- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
- (c) calculate the amount of each payment within paragraph (a) or (b).
- (3) Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-02-17).
- (4) The power to make a further set of calculations under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-02-17) is not exercisable after the approval by the House of Commons of any amending report made under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-02-17) in relation to the local government finance report.
- (5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.
- (6) As soon as is reasonably practicable after making calculations under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-02-17) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-02-17), the Secretary of State must notify each relevant authority of—
- (a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
- (b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
- (c) if any payments are to be made by or to the authority, the amount of each payment.
##### 14
- (1) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-02-17) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State.
- (2) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-02-17) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority.
- (3) The following provisions apply if calculations (“the revised calculations”) are made under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-02-17) for a year.
- (4) In this paragraph “the original calculations” means the calculations for the year under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-02-17).
- (5) Sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2014-02-17) applies where—
- (a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or
- (b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.
- (6) The authority must make a payment to the Secretary of State of an amount equal to the difference.
- (7) Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
- (a) the authority must make that payment to the Secretary of State, and
- (b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.
- (8) Sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2014-02-17) applies where—
- (a) a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or
- (b) a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.
- (9) The Secretary of State must make a payment to the authority of an amount equal to the difference.
- (10) Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
- (a) the Secretary of State must make that payment to the authority, and
- (b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.
- (11) A payment by a relevant authority to the Secretary of State under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/1/2014-02-17)—
- (a) must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
- (12) A payment by the Secretary of State to a relevant authority under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2/2014-02-17) must be made—
- (a) in instalments of such amounts, and
- (b) at such times in the year to which the local government finance report relates,
as the Secretary of State determines with the Treasury’s consent.
- (13) A payment by a relevant authority to the Secretary of State under sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2014-02-17) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/7/2014-02-17)—
- (a) must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
- (14) A payment by the Secretary of State to a relevant authority under sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2014-02-17) or [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/10/2014-02-17) must be made—
- (a) at such time, or
- (b) 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 year to which the local government finance report relates.
##### 15
- (1) After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.
- (2) An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.
- (3) Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.
- (4) The Secretary of State must lay, or make arrangements for laying, the report before the House of Commons.
- (5) As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
- (6) Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
##### 16
- (1) This paragraph applies if an amending report for a year made under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-02-17) is approved by resolution of the House of Commons.
- (2) As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—
- (a) calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
- (b) calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
- (c) calculate the amount of each payment within paragraph (a) or (b).
- (3) Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-02-17).
- (4) The power to make a further set of calculations under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2014-02-17) is not exercisable after whichever is the later of—
- (a) the end of the year following the year to which the amending report relates, 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.
- (5) Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.
- (6) As soon as is reasonably practicable after making calculations under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-02-17) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2014-02-17), the Secretary of State must notify each relevant authority of—
- (a) whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
- (b) whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
- (c) if any payments are to be made by or to the authority, the amount of each payment.
##### 17
- (1) This paragraph applies if calculations (“the revised calculations”) are made under paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-02-17) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2014-02-17) for a year.
- (2) In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2014-02-17) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2014-02-17) or [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2014-02-17) made for the year.
- (3) Sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/4/2014-02-17) applies where—
- (a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or
- (b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.
- (4) The authority must make a payment to the Secretary of State of an amount equal to the difference.
- (5) Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
- (a) the authority must make that payment to the Secretary of State, and
- (b) the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.
- (6) Sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/7/2014-02-17) applies where—
- (a) a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or
- (b) a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.
- (7) The Secretary of State must make a payment to the authority of an amount equal to the difference.
- (8) Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
- (a) the Secretary of State must make that payment to the authority, and
- (b) the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the authority to the Secretary of State.
- (9) A payment by a relevant authority to the Secretary of State under this paragraph—
- (a) must be made on or before such day after the end of the year in which the amending report was made, and in such manner, as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
- (10) A payment by the Secretary of State to a relevant authority under this paragraph must be made—
- (a) at such time, or
- (b) 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 year in which the amending report was made.
##### 18
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
## Part 6 — Levy accounts
##### 19
- (1) The Secretary of State must, for each year, keep an account, to be called a “levy account”.
- (2) Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.
- (3) The Secretary of State—
- (a) must keep each such account in such form as the Treasury may direct, and
- (b) must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
- (4) The Comptroller and Auditor General—
- (a) must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/3/2014-02-17), and
- (b) must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.
##### 20
- (1) For each year the following are to be credited (as items of account) to the levy account kept for the year—
- (a) amounts received by the Secretary of State in the year under paragraph [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2014-02-17) (levy payments), and
- (b) amounts received by the Secretary of State in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (payments on account).
- (2) If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account.
- (3) For each year the following are to be debited (as items of account) to the levy account kept for the year—
- (a) payments made by the Secretary of State in the year under paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-02-17) (safety net payments),
- (b) payments made by the Secretary of State in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17), and
- (c) payments made by the Secretary of State in the year under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17) (distribution of remaining balance).
##### 21
- (1) As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
- (a) the aggregate of the items of account credited to the levy account kept for the year, and
- (b) the aggregate of the items of account debited to the levy account kept for the year.
- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-02-17)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-02-17)(b), an amount equal to the excess must be—
- (a) debited (as an item of account) to the levy account kept for the year, and
- (b) credited (as an item of account) to the levy account kept for the next year.
- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-02-17)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2014-02-17)(a), an amount equal to the excess must be—
- (a) credited (as an item of account) to the levy account kept for the year, and
- (b) debited (as an item of account) to the levy account kept for the next year.
## Part 7 — Levy payments, safety net payments and distribution of remaining balance
##### 22
- (1) The Secretary of State may by regulations make provision for calculating—
- (a) whether a relevant authority is required to make a payment under this Part of this Schedule (a “levy payment”) to the Secretary of State for a year, and
- (b) if so, the amount of the levy payment.
- (2) The regulations must make provision for calculations for a year to be made after the end of that year.
- (3) The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
- (a) if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
- (b) if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17), subject to such adjustments as may be specified in the regulations;
- (c) by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
- (d) by reference to such other factors as may be specified in the regulations.
- (4) The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/3/2014-02-17) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
##### 23
- (1) The Secretary of State must calculate in relation to each relevant authority—
- (a) whether it is required to make a levy payment for a year, and
- (b) if so, the amount of that payment.
- (2) The calculation must be made—
- (a) as soon as is reasonably practicable after the end of the year, or
- (b) if the authority is subject to a requirement imposed by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2014-02-17) (direction to make calculations or supply information) or by or under regulations under paragraph [44](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/44/2014-02-17) (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
- (3) The calculation must be made in accordance with regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-02-17).
- (4) As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—
- (a) whether, in accordance with the calculation, it is required to make a levy payment for the year, and
- (b) if so, the amount of that payment in accordance with the calculation.
##### 24
- (1) If a calculation under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17) shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State.
- (2) The levy payment—
- (a) must be made on or before such day and in such manner as the Secretary of State may specify, and
- (b) if not made on or before that day, is recoverable in a court of competent jurisdiction.
##### 25
- (1) The Secretary of State may by regulations make provision for calculating—
- (a) whether the Secretary of State is required to make a payment under this Part of this Schedule (a “safety net payment”) to a relevant authority for a year, and
- (b) if so, the amount of the payment.
- (2) The regulations must make provision for calculations for a year to be made after the end of that year.
- (3) The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
- (a) if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
- (b) if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17), subject to such adjustments as may be specified in the regulations;
- (c) by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
- (d) by reference to such other factors as may be specified in the regulations.
- (4) The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2014-02-17) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
##### 26
- (1) The Secretary of State must calculate in relation to each relevant authority—
- (a) whether the Secretary of State is required to make a safety net payment to the authority for the year, and
- (b) if so, the amount of that payment.
- (2) The calculation must be made—
- (a) as soon as is reasonably practicable after the end of the year, or
- (b) if the authority is subject to a requirement imposed by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2014-02-17) (direction to make calculations or supply information) or by or under regulations under paragraph [44](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/44/2014-02-17) (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
- (3) The calculation must be made in accordance with regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-02-17).
- (4) As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of—
- (a) whether, in accordance with the calculation, the Secretary of State is required to make a safety net payment to the authority for the year, and
- (b) if so, the amount of that payment in accordance with the calculation.
- (5) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (payments on account).
##### 27
- (1) If a calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17) shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
- (2) The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent.
- (3) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (payments on account).
##### 28
- (1) The Secretary of State may by regulations make provision—
- (a) for a relevant authority to request the Secretary of State to make a calculation before the end of a year of—
- (i) whether the Secretary of State is likely to be required to make a safety net payment under paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-02-17) to the authority for the year, and
- (ii) if so, the amount of the payment;
- (b) about the time at which and the manner in which a request must be made, and the information that must be provided in connection with the request;
- (c) about the circumstances in which the Secretary of State may or must make a calculation in response to a request;
- (d) about the making of the calculation, including for the Secretary of State to make the calculation by reference to estimates of any of the amounts mentioned in paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-02-17)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2014-02-17).
- (2) The regulations may make provision—
- (a) about the timing of a calculation in response to a request;
- (b) about the notification of the results of the calculation to the relevant authority to whom it relates;
- (c) for the making, as a result of the calculation, of a payment (a “payment on account”) to the authority before the end of the year to which the calculation relates.
- (3) The regulations may, in particular—
- (a) make provision in relation to a calculation that is similar to that made by paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17), or apply that paragraph with modifications in relation to such a calculation;
- (b) make provision in relation to a payment on account that is similar to that made by paragraph [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-02-17), or apply that paragraph with modifications in relation to such a payment.
- (4) The regulations may make provision—
- (a) about the calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17) to be made in relation to a relevant authority for a year where a payment on account has been made to the authority for the year;
- (b) for the making of a further payment by the Secretary of State to the authority, or of a payment by the authority to the Secretary of State, as a result of that calculation.
##### 29
- (1) The Secretary of State must, in each year other than the first year for which the levy account is kept, calculate whether there is a remaining balance on the levy account for the year in accordance with sub-paragraphs [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/2/2014-02-17) to [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/4/2014-02-17).
- (2) The calculation must be made as soon as is reasonably practicable after—
- (a) all of the calculations required by paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2014-02-17) (calculations of levy payments) have been made for the previous year,
- (b) all of the calculations required by paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2014-02-17) (calculations of safety net payments) have been made for the previous year, and
- (c) all of the calculations required by regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (calculations of safety net payments on account) have been made for the year.
- (3) The calculation must be made as follows—
- *Step 1*Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2014-02-17).
- *Step 2*Add any amount credited to the levy account for the year in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2014-02-17) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2014-02-17)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/3/2014-02-17) (debit from previous year) from the amount found under step 1.
- *Step 3*Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph [20(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/20/2/2014-02-17) (credit in accordance with local government finance report).
- *Step 4*Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2014-02-17).
- *Step 5*Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph [28(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/4/b/2014-02-17) (adjustments following safety net payment on account).
- *Step 6*Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph [28(4)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/4/b/2014-02-17).
- *Step 7*Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.
- (4) If the amount found under step 7 in sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/3/2014-02-17) is a positive amount, that is the remaining balance on the levy account for the year.
- (5) Sub-paragraph (6) applies if, in the first year for which the levy account is kept—
- (a) an amount is credited to the levy account for the year in accordance with paragraph [20(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/20/2/2014-02-17), and
- (b) that amount exceeds the aggregate of all the payments on account to be made in the year under regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17).
- (6) The amount of the excess is to be treated as the remaining balance on the levy account for the year.
##### 30
- (1) The Secretary of State may determine that an amount equal to the whole or part of the remaining balance on a levy account for a year is to be distributed among one or more relevant authorities (rather than being treated in accordance with paragraph [21](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2014-02-17)).
- (2) The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2014-02-17) is to be distributed.
- (3) If the Secretary of State makes a determination under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2014-02-17), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph.
- (4) The calculations must be made—
- (a) as soon as is reasonably practicable after the determination is made, and
- (b) in accordance with the basis of distribution specified in the regulations.
- (5) As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of—
- (a) whether a payment is to be made by the Secretary of State to the authority out of the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/1/2014-02-17), and
- (b) if such a payment is to be made, the amount of the payment.
- (6) If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
- (7) A payment from the Secretary of State to a relevant authority under this paragraph must be made—
- (a) at such time, or
- (b) 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 within the year to which the remaining balance relates.
##### 31
This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).
## Part 8 — Transitional protection payments
##### 32
- (1) The Secretary of State may by regulations make provision for calculating in accordance with the regulations—
- (a) the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if—
- (i) regulations under section 57A (transitional relief following compilation of local rating list) were not in force for the year, and
- (ii) the authority acted diligently, and
- (b) the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if the authority acted diligently.
- (2) The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2014-02-17).
- (3) The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
- (4) In this Part of this Schedule—
- (a) a billing authority’s “deemed rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2014-02-17)(a) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2014-02-17), and
- (b) a billing authority’s “actual rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/1/2014-02-17)(b) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2014-02-17).
##### 33
- (1) The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year—
- (a) by the Secretary of State to a billing authority in England, or
- (b) by a billing authority in England to the Secretary of State.
- (2) The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that—
- (a) if its deemed rating income for a year exceeds its actual rating income for the year, the Secretary of State is to be liable to make a transitional protection payment to the authority for the year of an amount equal to the excess;
- (b) if its actual rating income for a year exceeds its deemed rating income for the year, the authority is to be liable to make a transitional protection payment to the Secretary of State for the year of an amount equal to the excess;
- (c) if its deemed rating income for a year is equal to its actual rating income for the year, no transitional protection payment is to be made to or by the authority for the year.
- (3) The regulations may, in particular, make provision—
- (a) about the making of calculations, and the supply of information to the Secretary of State, by a billing authority in connection with the determination of the transitional protection payment (if any) to be made to or by the authority;
- (b) about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
- (c) about the consequences of non-compliance with provision under paragraph (a) or (b), including (in particular)—
- (i) for the making by the Secretary of State of calculations, or of assumptions as to the information that would otherwise have been supplied by the authority;
- (ii) for the suspension of payments to the authority.
- (4) The regulations may, in particular, make provision—
- (a) for the making by a billing authority or the Secretary of State of a payment on account of a transitional protection payment;
- (b) for the calculation, where a payment on account has been made, of the amount of the final transitional protection payment (if any) to be made to or by the authority;
- (c) for the certification of calculations made, or information supplied to the Secretary of State, by a billing authority in connection with the determination of the final transitional protection payment (if any) to be made to or by the authority;
- (d) about the consequences where a certified calculation or certified information does not match that made or supplied by the authority, including (in particular) about the use of the certified calculation or certified information;
- (e) about the making of financial adjustments where the final transitional protection payment to be made to or by the authority for the year is different from a payment on account made to or by the authority for the year.
- (5) The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
- (6) The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.
## Part 9 — Pooling of authorities
##### 34
- (1) The Secretary of State may, in accordance with this paragraph, designate two or more relevant authorities as a pool of authorities for the purposes of the provisions of this Schedule applying to such pools (as to which, see paragraphs [36](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/2014-02-17) and [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2014-02-17)).
- (2) The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.
- (3) The Secretary of State—
- (a) may revoke a designation (in particular if any condition of the designation is breached), and
- (b) must do so if any authority covered by the designation asks the Secretary of State to do so.
- (4) Subject to sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/5/2014-02-17), a designation has effect—
- (a) for the year beginning after it is made, and
- (b) for each subsequent year, unless previously revoked.
- (5) A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2014-02-17) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/6/2014-02-17) applies.
- (6) A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if—
- (a) it is made in response to a request under sub-paragraph (3)(b) made within the period of 28 days beginning with the date on which the notification was given, and
- (b) it is made before the local government finance report for that year is laid before the House of Commons.
- (7) After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation.
- (8) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2014-02-17) must be given before or at the same time as the Secretary of State gives the notification required by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2014-02-17)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2014-02-17) for the year to which the designation or revocation relates, unless sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/9/2014-02-17) applies.
- (9) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2014-02-17) of a revocation made in the circumstances described in sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/6/2014-02-17) must be given as soon as is reasonably practicable after it is made.
##### 35
- (1) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2014-02-17) must be made subject to conditions—
- (a) requiring the authorities to which it relates to appoint a lead authority to exercise the functions specified in the conditions, and
- (b) requiring the authorities, if the designation is revoked, to take the steps specified in the conditions before the revocation takes effect.
- (2) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2014-02-17) may be made subject to such other conditions as the Secretary of State thinks fit.
- (3) The Secretary of State may vary a designation by—
- (a) adding a condition,
- (b) modifying a condition, or
- (c) removing a condition (other than one mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2014-02-17)).
- (4) Before varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2014-02-17), the Secretary of State must consult the authorities covered by the designation.
- (5) After varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2014-02-17), the Secretary of State must notify those authorities.
##### 36
- (1) Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if—
- (a) the authorities in the pool were not relevant authorities, but
- (b) the pool were itself a relevant authority.
- (2) Sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/1/2014-02-17) does not apply in relation to paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-02-17)[(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/5/2014-02-17) (duty to send copy of amending report to each relevant authority).
- (3) This paragraph does not prevent—
- (a) the local government finance report for the year, or an amending report under paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2014-02-17) in relation to that report, from also making provision in relation to the individual authorities in the pool,
- (b) the Secretary of State from making calculations based on the local government finance report, or any such amending report, in relation to each of those authorities, or
- (c) the Secretary of State from notifying the results of the calculations to each of those authorities.
- (4) But paragraphs [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2014-02-17) and [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2014-02-17) (payments following reports) do not apply in relation to such calculations.
##### 37
- (1) Regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-02-17), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-02-17) or [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (levy payments, safety net payments and safety net payments on account) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
- (2) Such regulations may, in particular, make provision—
- (a) that is similar to provision which may be made under the paragraph in question apart from sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/1/2014-02-17) above, or
- (b) that applies such provision with modifications.
- (3) Where regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-02-17) apply to a pool of authorities for a year, paragraphs [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17) and [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2014-02-17) (calculation and making of levy payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.
- (4) Where regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-02-17) apply to a pool of authorities for a year, paragraphs [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17) and [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-02-17) (calculation and making of safety net payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.
- (5) Where a designation of a pool of authorities has effect for a year, paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17) (distribution of remaining balance) applies in relation to the pool as if—
- (a) the authorities in the pool were not relevant authorities, but
- (b) the pool were itself a relevant authority.
- (6) Regulations under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
- (7) This paragraph does not prevent—
- (a) regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-02-17), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-02-17), [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) or [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17) from also making provision in relation to the individual authorities in a pool,
- (b) the Secretary of State from making calculations under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17), [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17) or [30(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/3/2014-02-17) based on such regulations in relation to each of those authorities, or
- (c) the Secretary of State from notifying the results of the calculations to each of those authorities.
- (8) But paragraphs [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2014-02-17), [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2014-02-17) and [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17)[(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/6/2014-02-17) (payments following calculations) do not apply in relation to such calculations.
##### 38
- (1) A requirement under Part 5 or 7 of this Schedule in its application by virtue of paragraph [36](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/2014-02-17) or [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2014-02-17) to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter.
- (2) Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment.
- (3) Where by virtue of either of those paragraphs the Secretary of State is required to make a payment to a pool of authorities, the payment is to be made to the lead authority appointed in accordance with conditions under paragraph [35](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2014-02-17).
## Part 10 — Designation of areas and classes of hereditament
##### 39
- (1) The Secretary of State may by regulations—
- (a) designate one or more areas in England (a “designated area”);
- (b) provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority all or part of whose area falls within a designated area, of the amount mentioned in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2/2014-02-17);
- (c) provide for the calculation of a proportion of that amount in accordance with the regulations;
- (d) provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-02-17) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-02-17) (administrative arrangements for payments in respect of the central share);
- (iii) regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-02-17) (administrative arrangements for payments by billing authorities to major precepting authorities);
- (v) paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-02-17) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17) (calculations relating to distribution of remaining balance).
- (2) Subject as follows, the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-02-17)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area.
- (3) The regulations may provide for that amount, or any proportion calculated under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-02-17)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
- (4) The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
- (5) The regulations must—
- (a) specify the date on which the designation takes effect, which must be the first day of a year, or
- (b) provide that the designation is to take effect on the first day of the first year after specified conditions have been met.
- (6) Conditions under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2014-02-17)(b) may require compliance with specifications or requirements contained in a document of a specified kind.
- (7) If the regulations make provision under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2014-02-17)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period.
- (8) The regulations may specify the years for which the designation has effect.
- (9) If the regulations contain provision under sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/8/2014-02-17)—
- (a) amendments within sub-paragraph [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/10/2014-02-17) may not be made to the regulations unless (in the case of amendments within paragraph (a), (b) or (c) of that sub-paragraph) the amendments are expressed to come into force after the end of that period, and
- (b) the regulations may not be revoked unless the revocation is expressed to come into force after the end of that period.
- (10) The amendments mentioned in sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/9/2014-02-17)(a) are those which have the effect of—
- (a) altering the boundaries of a designated area,
- (b) where provision made under paragraph (d) of sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-02-17) has the effect that the amount referred to in that paragraph is to be disregarded, providing for a proportion of that amount to be disregarded,
- (c) where provision made under that paragraph has the effect that a proportion is to be disregarded, reducing that proportion, or
- (d) reducing the period for which the designation has effect.
- (11) Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means).
- (12) An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
- (13) The consent of the Treasury is required to regulations under this paragraph.
- (14) In this paragraph “specified” means specified in the regulations.
##### 40
- (1) The Secretary of State may by regulations—
- (a) designate one or more classes of hereditaments in England (a “designated class”);
- (b) provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority whose area includes hereditaments within the designated class, of the amount mentioned in sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2/2014-02-17);
- (c) provide for the calculation of a proportion of that amount in accordance with the regulations;
- (d) provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2014-02-17) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2014-02-17) (administrative arrangements for payments in respect of the central share);
- (iii) regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2014-02-17) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-02-17) (administrative arrangements for payments by billing authorities to major precepting authorities);
- (v) paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2014-02-17) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2014-02-17) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2014-02-17) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2014-02-17) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2014-02-17) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2014-02-17) (calculations relating to distribution of remaining balance).
- (2) Subject as follows, the amount referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-02-17)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated class.
- (3) The regulations may provide for that amount, or any proportion calculated under sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-02-17)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
- (4) The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
- (5) The regulations may include provision imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of the calculation referred to in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-02-17)(c).
- (6) The regulations—
- (a) must specify the date on which the designation takes effect (which must be at the beginning of a year), and
- (b) may specify the years for which the designation has effect.
- (7) A class may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
- (8) Before making regulations under this paragraph the Secretary of State must consult such persons as the Secretary of State thinks fit.
- (9) The fact that this paragraph was not in force when consultation in relation to proposed regulations under it took place is to be disregarded in determining whether there has been compliance with sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/8/2014-02-17).
- (10) The consent of the Treasury is required to regulations under this paragraph.
##### 41
- (1) Regulations under paragraph [39](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2014-02-17) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2014-02-17) may make provision for a billing authority to make a payment for a year to a relevant authority of an amount equal to the whole or part of the amount or proportion that, in relation to the billing authority and the year, is to be disregarded for the purposes of the calculations mentioned in paragraph [39](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2014-02-17)(d) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2014-02-17)(d) (as the case may be).
- (2) Sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/3/2014-02-17) applies where the regulations include provision for payments to be made in accordance with sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/1/2014-02-17) to two or more relevant authorities.
- (3) The regulations may include provision for imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of arriving at the amounts of those payments.
- (4) The regulations may make provision about the administration of payments to relevant authorities under the regulations.
- (5) The regulations may, in particular, make provision in relation to payments to relevant authorities of the same kind as the provision that may be made under sub-paragraph [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/2/2014-02-17) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2014-02-17) in relation to payments to major precepting authorities to which that sub-paragraph applies.
##### 42
- (1) The Secretary of State may by regulations make provision for—
- (a) calculations of a kind mentioned in paragraph [39(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/d/2014-02-17) or [40(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/d/2014-02-17) to be made on the basis of an estimate of an amount or proportion that is to be disregarded under regulations under that paragraph;
- (b) for the making of a payment by the Secretary of State to a billing authority or vice versa where it is subsequently determined that the amount or proportion to be disregarded is more or less than the amount of the estimate.
- (2) Regulations under this paragraph may make provision about the administration of payments under the regulations, including as to—
- (a) the time and manner in which a payment is to be made, and
- (b) the consequences of non-payment.
## Part 11 — Supplementary
##### 43
- (1) The Secretary of State may, for the purposes of any provision of or made under this Schedule or Part 6 (funds) so far as applying to non-domestic rates, direct a relevant authority to make calculations, or to supply information to the Secretary of State, in accordance with the direction.
- (2) The direction may require the calculations to be made, or the information to be supplied, before such time as is specified in the direction.
- (3) The direction may require the calculations or information to be certified in accordance with the direction.
- (4) If a relevant authority does not comply with a direction under this paragraph, the Secretary of State may make the calculations that the Secretary of State thinks would have been made, or make assumptions as to the information that would have been supplied, by the authority if it had complied with the direction.
- (5) If the Secretary of State proceeds under sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/4/2014-02-17), the Secretary of State must notify the authority—
- (a) of that fact, and
- (b) of the calculations or assumptions that the Secretary of State has made.
- (6) If any calculation or information certified in accordance with a direction under this paragraph does not match that made or supplied by the authority in question, the Secretary of State may use the certified calculation or information.
- (7) If the Secretary of State proceeds under sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/6/2014-02-17), the Secretary of State must notify the authority of that fact.
- (8) For the purposes of any provision made by or under Part 5 or 7 of this Schedule that applies to pools of authorities, this paragraph has effect as if references to a relevant authority included a reference to such a pool.
- (9) Where sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/5/2014-02-17) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/7/2014-02-17) applies to a pool of authorities by virtue of sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/8/2014-02-17), the Secretary of State must notify each relevant authority in the pool of the matters in question.
##### 44
The Secretary of State may by regulations—
- (a) make any provision that could be made by a direction under paragraph [43](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/2014-02-17);
- (b) make provision for the Secretary of State to give a direction that could be given under that paragraph;
- (c) make any provision made by that paragraph in relation to a direction under it—
- (i) in relation to provision made by regulations under this paragraph, or
- (ii) in relation to a direction given by the Secretary of State under regulations under this paragraph.
##### 45
In this Schedule—
- “actual rating income”, in relation to a billing authority, has the meaning given by paragraph [32](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2014-02-17)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2014-02-17)(b);
- “basis of calculation” has the meaning given by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/1/2014-02-17);
- “the central share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2014-02-17);
- “deemed rating income”, in relation to a billing authority, has the meaning given by paragraph [32](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2014-02-17)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2014-02-17)(a);
- “local government finance report” has the meaning given by paragraph [5](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/1/2014-02-17);
- “the local share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2014-02-17);
- “levy account” has the meaning given by paragraph [19](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/1/2014-02-17);
- “levy payment” has the meaning given by paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/1/2014-02-17);
- “main non-domestic rating account” has the meaning given by paragraph [1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/1/2014-02-17);
- a “pool of authorities” means two or more relevant authorities designated as a pool of authorities under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2014-02-17);
- “relevant authority” means—a billing authority in England, ora major precepting authority in England;
- “safety net payment” has the meaning given by paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2014-02-17)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/1/2014-02-17);
- “year” means a chargeable financial year.
### Interpretation
##### 3A
Any reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.
@@ -14030,3 +14040,7 @@
- (a) did not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, but
- (b) instead required a list to be compiled on the specified date and on 1 April in every fifth year afterwards.
##### 62A
Where a liability order has been made against a person under regulations under Schedule 9, the billing authority may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.
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
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