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
Changes on 2026-01-30
@@ -4,7 +4,7 @@
### Charges
#### Charitable rate relief
#### Improvement rate relief
##### 1
@@ -3570,7 +3570,7 @@
- (4A) In the case of ... or Transport for London, paragraph 7 of Schedule 10 to the 1999 Act (delegation by Transport for London) shall not apply to the duty under subsection (2) above.
- (4B) In the case of a corporate joint committee, regulation [13](https://www.legislation.gov.uk/ukpga/1988/41/regulation/13/2025-07-18) of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the duty under subsection (2).
- (4B) In the case of a corporate joint committee, regulation [13](https://www.legislation.gov.uk/ukpga/1988/41/regulation/13/2026-01-30) of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the duty under subsection (2).
- (5) If the report was made under section 114(2) above, during the prohibition period the course of conduct which led to the report being made shall not be pursued.
@@ -7444,7 +7444,7 @@
## Part IV — Scotland
#### Persons subject to personal community charge.
#### The charges.
##### 13A
@@ -7508,7 +7508,7 @@
- (3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
#### Setting of different amounts.
#### Amount for personal community charges.
##### 35A
@@ -7795,7 +7795,7 @@
##### 75A
#### Preparation and maintenance of lists.
#### Occupied hereditaments liability and reliefs.
##### 78A
@@ -7927,11 +7927,11 @@
This Part does not apply to a Welsh county council or county borough council (for whom provision as to the establishment of a council fund is made by section 38 of the Local Government (Wales) Act 1994).
#### Unoccupied hereditaments: liability and reliefs.
#### Unoccupied hereditaments: zero-rating
#### Local retention of non-domestic rates
#### Special levies.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 114A
@@ -8043,7 +8043,7 @@
- (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.
#### Interpretation.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 139A
@@ -8133,7 +8133,7 @@
- (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.
#### Power to designate authorities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13A
@@ -10324,7 +10324,7 @@
[^key-7157c2ff95538c4ebcc2393052fa112a]: Pt. VIII applied (with modifications) (24.3.2005) by [The New Forest National Park Authority (Establishment) Order 2005 (S.I. 2005/421)](https://www.legislation.gov.uk/uksi/2005/421), [art. 1](https://www.legislation.gov.uk/uksi/2005/421/article/1), [Sch. 3 para. 2](https://www.legislation.gov.uk/uksi/2005/421/schedule/3/paragraph/2)
[^key-6f27009b0d4afaaa80a886a31b62b9e4]: Pt. III modified (E.) (1.4.2005) by [The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659)](https://www.legislation.gov.uk/uksi/2005/659), [regs. 1](https://www.legislation.gov.uk/uksi/2005/659/regulation/1), [15](https://www.legislation.gov.uk/uksi/2005/659/regulation/15)
[^key-6f27009b0d4afaaa80a886a31b62b9e4]: Pt. 3 modified (E.) (1.4.2005) by [The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659)](https://www.legislation.gov.uk/uksi/2005/659), [regs. 1](https://www.legislation.gov.uk/uksi/2005/659/regulation/1), [15](https://www.legislation.gov.uk/uksi/2005/659/regulation/15)
[^key-681df6c65495ec125a338072edc5c6ee]: S. 64(2A) inserted (27.11.2003 for W., 1.4.2005 for E.) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 66(1)](https://www.legislation.gov.uk/ukpga/2003/26/section/66/1), [128(6)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/6); [S.I. 2003/3034](https://www.legislation.gov.uk/uksi/2003/3034), [art. 2](https://www.legislation.gov.uk/uksi/2003/3034/article/2), [Sch. 1 Pt. I](https://www.legislation.gov.uk/uksi/2003/3034/schedule/1/part/I); [S.I. 2004/3132](https://www.legislation.gov.uk/uksi/2004/3132), [art. 3(2)(b)](https://www.legislation.gov.uk/uksi/2004/3132/article/3/2/b)
@@ -11434,15 +11434,15 @@
[^key-3dc396c964153345d8e68f8a24fdc0cb]: Word in [s. 66(2BB)](https://www.legislation.gov.uk/ukpga/1988/41/section/66/2BB) substituted (14.6.2022) by [The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2022 (S.I. 2022/563)](https://www.legislation.gov.uk/wsi/2022/563), [arts. 1](https://www.legislation.gov.uk/wsi/2022/563/article/1), [2(2)(b)](https://www.legislation.gov.uk/wsi/2022/563/article/2/2/b) (with [art. 3(1)](https://www.legislation.gov.uk/wsi/2022/563/article/3/1))
[^key-7dd5ef909e2fa102ab86e49dd7133d34]: [S. 43](https://www.legislation.gov.uk/ukpga/1988/41/section/43) excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [12(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/12/2) (with [reg. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4))
[^key-1e63e519b093f61a661e906e036c6a20]: [S. 45](https://www.legislation.gov.uk/ukpga/1988/41/section/45) excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [12(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/12/2) (with [reg. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4))
[^key-592efc00443e058f3bb081274d835538]: [S. 43](https://www.legislation.gov.uk/ukpga/1988/41/section/43) excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [15(1)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/15/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4), [14](https://www.legislation.gov.uk/uksi/2022/1403/regulation/14))
[^key-7d08b9e7e26395888b4bddec7de1949c]: [S. 45](https://www.legislation.gov.uk/ukpga/1988/41/section/45) excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [15(1)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/15/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4), [14](https://www.legislation.gov.uk/uksi/2022/1403/regulation/14))
[^key-fa1a2226859ed8a4430e8eb77c52b354]: [S. 54](https://www.legislation.gov.uk/ukpga/1988/41/section/54) excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [15(1)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/15/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4), [14](https://www.legislation.gov.uk/uksi/2022/1403/regulation/14))
[^key-7dd5ef909e2fa102ab86e49dd7133d34]: S. 43 excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [12(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/12/2) (with [reg. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4))
[^key-1e63e519b093f61a661e906e036c6a20]: S. 45 excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [12(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/12/2) (with [reg. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4))
[^key-592efc00443e058f3bb081274d835538]: S. 43 excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [15(1)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/15/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4), [14](https://www.legislation.gov.uk/uksi/2022/1403/regulation/14))
[^key-7d08b9e7e26395888b4bddec7de1949c]: S. 45 excluded (E.) (23.12.2022) by The Non-[Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [15(1)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/15/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4), [14](https://www.legislation.gov.uk/uksi/2022/1403/regulation/14))
[^key-fa1a2226859ed8a4430e8eb77c52b354]: S. 54 excluded (E.) (23.12.2022) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)](https://www.legislation.gov.uk/uksi/2022/1403), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/2/2), [15(1)](https://www.legislation.gov.uk/uksi/2022/1403/regulation/15/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2022/1403/regulation/4), [14](https://www.legislation.gov.uk/uksi/2022/1403/regulation/14))
[^key-83a6d38f7175e1c4a7e794bb31d659b9]: Words in [s. 63B(6)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/63B/6/a) substituted (7.2.2023 at 12.00 p.m.) by [The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149)](https://www.legislation.gov.uk/uksi/2023/149), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/149/regulation/1/2), [2(1)](https://www.legislation.gov.uk/uksi/2023/149/regulation/2/1), [Sch. Pt. 1 table](https://www.legislation.gov.uk/uksi/2023/149/schedule/part/1)
@@ -11526,11 +11526,11 @@
[^key-2f2dba5ce5a102ec803e2ff54134563b]: [Act](https://www.legislation.gov.uk/ukpga/1988/41) applied (with modifications) (21.3.2024) by [The South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024 (S.I. 2024/414)](https://www.legislation.gov.uk/uksi/2024/414), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2024/414/article/1/2), [5](https://www.legislation.gov.uk/uksi/2024/414/article/5), [Sch. 1 para. 7](https://www.legislation.gov.uk/uksi/2024/414/schedule/1/paragraph/7)
[^key-cedbcaf1e3f3829eec0bb4cf68bf727a]: Words in [s. 43 heading](https://www.legislation.gov.uk/ukpga/1988/41/part/III/crossheading/local-rating) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/a), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-a0e24137201ecfa5adbc071e2ba86531]: Words in [s. 54 heading](https://www.legislation.gov.uk/ukpga/1988/41/part/III/crossheading/central-rating) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/1/a), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-c4cacdf31ae7a648d38d5a591ed50769]: Words in [s. 45 heading](https://www.legislation.gov.uk/ukpga/1988/41/part/III/crossheading/local-rating) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/1/a), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-cedbcaf1e3f3829eec0bb4cf68bf727a]: Words in s. 43 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/a), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-a0e24137201ecfa5adbc071e2ba86531]: Words in s. 54 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/1/a), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-c4cacdf31ae7a648d38d5a591ed50769]: Words in s. 45 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(1)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/1/a), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-0f687be705238760408d343a3df8be0f]: Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(3)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/3), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
@@ -11538,11 +11538,11 @@
[^key-1d5a3450bd5634c868b2868166bf97ce]: Sch. 5A inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(3)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/3), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-aaccf88acf825a8308969a58db237105]: Words in [s. 43(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/43/2/a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/b), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-494900c29ca2f71169e070a7dba9ad4f]: [S. 43(4)-(6L)](https://www.legislation.gov.uk/ukpga/1988/41/section/43/4) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(c)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/c), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-22c1dbe51060070db39db3e5534cf0ac]: [S. 43(8A)-(8D)](https://www.legislation.gov.uk/ukpga/1988/41/section/43/8A) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(d)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/d), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-aaccf88acf825a8308969a58db237105]: Words in s. 43(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/b), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-494900c29ca2f71169e070a7dba9ad4f]: S. 43(4)-(6L) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(c)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/c), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-22c1dbe51060070db39db3e5534cf0ac]: S. 43(8A)-(8D) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(1)(d)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/1/d), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-625c861675e93357396186dc0593cb62]: [S. 44](https://www.legislation.gov.uk/ukpga/1988/41/section/44) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 1(2)](https://www.legislation.gov.uk/ukpga/2023/53/section/1/2), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
@@ -11566,9 +11566,9 @@
[^key-b4fbe9bcc6557c4a23e903a669de8dd4]: Words in [s. 44A(8)(b)(ii)](https://www.legislation.gov.uk/ukpga/1988/41/section/44A/8/b/ii) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [s. 19(2)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/b), [Sch. para. 2(f)(i)](https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/2/f/i)
[^key-0f3dc1c4c71bdf296ee64cf849972310]: Words in [s. 45(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/45/2/a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/1/b), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-5b4cf71af15f88542c84cd9dfa17c9fe]: [S. 45(4)-(4G)](https://www.legislation.gov.uk/ukpga/1988/41/section/45/4) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(1)(c)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/1/c), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-0f3dc1c4c71bdf296ee64cf849972310]: Words in s. 45(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(1)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/1/b), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-5b4cf71af15f88542c84cd9dfa17c9fe]: S. 45(4)-(4G) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(1)(c)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/1/c), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-6c5dcc371968587e8c29e985b17b836f]: [S. 45A](https://www.legislation.gov.uk/ukpga/1988/41/section/45A) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 2(2)](https://www.legislation.gov.uk/ukpga/2023/53/section/2/2), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
@@ -11582,9 +11582,9 @@
[^key-b10f84639fdc4238e26b200cec64ec3a]: Words in [s. 47(5A)](https://www.legislation.gov.uk/ukpga/1988/41/section/47/5A) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [s. 19(2)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/b), [Sch. para. 3(b)](https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/3/b)
[^key-c9b710c789de63d023bc0588446bf8db]: Words in [s. 54(2)(a)](https://www.legislation.gov.uk/ukpga/1988/41/section/54/2/a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(1)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/1/b), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-082c66dcad1d0e9b64412433195ab4ed]: [S. 54(4)-(7)](https://www.legislation.gov.uk/ukpga/1988/41/section/54/4) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(1)(c)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/1/c), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-c9b710c789de63d023bc0588446bf8db]: Words in s. 54(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(1)(b)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/1/b), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-082c66dcad1d0e9b64412433195ab4ed]: S. 54(4)-(7) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(1)(c)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/1/c), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
[^key-40bd267066a0591a5744d8e4f7d98057]: [S. 54ZA](https://www.legislation.gov.uk/ukpga/1988/41/section/54ZA) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of [Non-Domestic Rating Act 2023 (c. 53)](https://www.legislation.gov.uk/ukpga/2023/53), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2023/53/section/3/2), [19(2)(a)](https://www.legislation.gov.uk/ukpga/2023/53/section/19/2/a)
@@ -11616,19 +11616,19 @@
[^key-39bf25be5a9db2cf383810d1bb6f8254]: Word in [s. 41](https://www.legislation.gov.uk/ukpga/1988/41/section/41) heading inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 2(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/2/2/e), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)
[^key-9ebd52d998e2be41c9bfaf0fc7daf6f9]: [Sch. 4ZA Pt. 3A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/part/3A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-7b74ccd07ec1190dae06747661fa080a]: [Sch. 4ZA para. 9A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/c), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-16c13a420d825ac75efd4338825ae55c]: [Sch. 4ZB Pts. 2A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/part/2A), [2B](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/part/2B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/3/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-9ebd52d998e2be41c9bfaf0fc7daf6f9]: Sch. 4ZA Pt. 3A inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-7b74ccd07ec1190dae06747661fa080a]: Sch. 4ZA para. 9A inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/c), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-16c13a420d825ac75efd4338825ae55c]: Sch. 4ZB Pts. 2A, 2B inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/3/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-5cfb56137ca3eb870fa7e253f7c80209]: [Sch. 5 para. 20A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/20A) and cross-heading inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 9(2)](https://www.legislation.gov.uk/asc/2024/6/section/9/2), [23(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/e)
[^key-88678444978ff2e8c31157187f55758e]: Word in [Sch. 5 para. 20 cross-heading](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/crossheading/power-to-confer-exemption) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/e), [Sch. para. 8(2)(a)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/8/2/a)
[^key-309f3ff32dba4f1cf6ddf1ccef61167e]: [Sch. 5A Pt. 2A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/part/2A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-e6f71b46414ef46570ace9528980fb3f]: [Sch. 5A paras. 5A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5A), [5B](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(c)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/c), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-309f3ff32dba4f1cf6ddf1ccef61167e]: Sch. 5A Pt. 2A inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(a)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/a), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-e6f71b46414ef46570ace9528980fb3f]: Sch. 5A paras. 5A, 5B inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(c)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/c), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-32e4ce0518e55187a27a146fb95b00ba]: [Sch. 9 para. 8A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/8A) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(23)(d)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/23/d)
@@ -11654,9 +11654,9 @@
[^key-d3cf80617e4c711510e68547b99dcba9]: Words in [s. 42(5)](https://www.legislation.gov.uk/ukpga/1988/41/section/42/5) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(3)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/3)
[^key-b1831b45b1e572296a5c42a15b319925]: Words in [s. 45(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/section/45/1/d) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/4)
[^key-2513f0a7115ddea13794546af276d9cd]: Words in [s. 45(9)](https://www.legislation.gov.uk/ukpga/1988/41/section/45/9) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/4)
[^key-b1831b45b1e572296a5c42a15b319925]: Words in s. 45(1)(d) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/4)
[^key-2513f0a7115ddea13794546af276d9cd]: Words in s. 45(9) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(4)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/4)
[^key-ce233029ad2d0f298e1b505f72622976]: [S. 46A(6)(b)(iv)](https://www.legislation.gov.uk/ukpga/1988/41/section/46A/6/b/iv) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 7(2)](https://www.legislation.gov.uk/asc/2024/6/section/7/2), [23(2)(c)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/c)
@@ -11676,7 +11676,7 @@
[^key-5d173fabdb8c5077a87d6464d30bb847]: Words in [s. 52(1)](https://www.legislation.gov.uk/ukpga/1988/41/section/52/1) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 3(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/3/2/a), [23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a)
[^key-33124c6fd95bfabb975412247d46c655]: Words in [s. 54(8)](https://www.legislation.gov.uk/ukpga/1988/41/section/54/8) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(7)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/7)
[^key-33124c6fd95bfabb975412247d46c655]: Words in s. 54(8) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(7)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/7)
[^key-fc59b3ec9ea950a0e5242fcb3ea69bc0]: [S. 54A](https://www.legislation.gov.uk/ukpga/1988/41/section/54A) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(8)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/8)
@@ -11728,31 +11728,31 @@
[^key-be39616c559a7a674eb98e3066c69ad4]: Words in [Sch. 4A para. 6(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4A/paragraph/6/2) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(19)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/19)
[^key-8d12f1638a633ad86c4bcba3d8f8839d]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(i)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/i), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-837e0b2f6c6f07186985495f1182a746]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(ii)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/ii), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-3ba949f24d99a46b03b90b1044faa468]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(iii)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/iii), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-e69d6402b69639a2e99aae23d8306228]: Words in [Sch. 4ZA para. 9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/9) Table inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(iv)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/iv), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-8d12f1638a633ad86c4bcba3d8f8839d]: Words in Sch. 4ZA para. 9 Table substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(i)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/i), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-837e0b2f6c6f07186985495f1182a746]: Words in Sch. 4ZA para. 9 Table substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(ii)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/ii), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-3ba949f24d99a46b03b90b1044faa468]: Words in Sch. 4ZA para. 9 Table inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(iii)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/iii), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-e69d6402b69639a2e99aae23d8306228]: Words in Sch. 4ZA para. 9 Table inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(b)(iv)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/b/iv), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-ca46cceead8fbc0b5727146d3419d3cb]: Sch. 4ZA para. 10(6A)(6B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(2)(d)](https://www.legislation.gov.uk/asc/2024/6/section/5/2/d), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-6e6061e015f20025085de42977d1a78f]: [Sch. 4ZA para. 11](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/11) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(17)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/17)
[^key-6e6061e015f20025085de42977d1a78f]: Sch. 4ZA para. 11 omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(17)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/17)
[^key-20c8285aabd16681bf9b9dcabb47d897]: Sch. 4ZB para. 3(5A)(5B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(3)(b)](https://www.legislation.gov.uk/asc/2024/6/section/5/3/b), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-e5a72fd5d88e197c80d3369ab3dc72c0]: [Sch. 4ZB para. 4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/paragraph/4) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(18)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/18)
[^key-e5a72fd5d88e197c80d3369ab3dc72c0]: Sch. 4ZB para. 4 omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(18)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/18)
[^key-7ac127a0a8bc17fe040672216b694c3e]: Words in [Sch. 5 para. 13(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/13/4) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(20)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/20)
[^key-2b3b4ea608ec17da19d91a8d55a25416]: Words in [Sch. 5 para. 20(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/20/1) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(e)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/e), [Sch. para. 8(2)(b)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/8/2/b)
[^key-5d0a045edc75ced292d3e4421e9a80ab]: Words in [Sch. 5A para. 5(1)(a)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5/1/a) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(b)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/b), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-5d0a045edc75ced292d3e4421e9a80ab]: Words in Sch. 5A para. 5(1)(a) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(b)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/b), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-1c2945d24b5a217a901def7a4a3209ae]: Sch. 5A para. 6(5A)(5B) inserted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 5(4)(d)](https://www.legislation.gov.uk/asc/2024/6/section/5/4/d), [23(2)(b)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/b)
[^key-951061911ddd4a4588c41fe6db8e3c10]: [Sch. 5A para. 7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/7) omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(21)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/21)
[^key-951061911ddd4a4588c41fe6db8e3c10]: Sch. 5A para. 7 omitted (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(21)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/21)
[^key-30f6ae38f938b2752d0577ae5f8103b6]: Words in [Sch. 6 para. 2(3)(b)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/6/paragraph/2/3/b) substituted (16.11.2024) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/a), [Sch. para. 1(22)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/1/22)
@@ -11832,7 +11832,7 @@
[^key-6b14fc46ee548b1df2d2400c564f78f2]: S. 143(9AB) omitted (E.W.) (16.11.2024) by virtue of [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(2)(g)](https://www.legislation.gov.uk/asc/2024/6/section/23/2/g), [Sch. para. 19(5)(m)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/19/5/m)
[^key-93c5788da4c966f4deba6d7fddff03b3]: [Sch. 4ZA para. 2A](https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZA/paragraph/2A) inserted (1.4.2025) by [The Non-Domestic Rating (Withdrawal of Charitable Relief for Independent Schools) (Wales) Regulations 2025 (S.I. 2025/273)](https://www.legislation.gov.uk/uksi/2025/273), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2025/273/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2025/273/regulation/3)
[^key-93c5788da4c966f4deba6d7fddff03b3]: Sch. 4ZA para. 2A inserted (1.4.2025) by [The Non-Domestic Rating (Withdrawal of Charitable Relief for Independent Schools) (Wales) Regulations 2025 (S.I. 2025/273)](https://www.legislation.gov.uk/uksi/2025/273), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2025/273/regulation/1/2), [3](https://www.legislation.gov.uk/uksi/2025/273/regulation/3)
[^key-844bff7fbf77fa278076756373fca5e7]: [Sch. 7 Pt. A2](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7/part/A2) inserted (1.4.2025) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 10](https://www.legislation.gov.uk/asc/2024/6/section/10), [23(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/3/a)
@@ -11866,7 +11866,7 @@
[^key-b71c6b8deadeec34aebf4c7c3c9d2b63]: Words in Sch. 4ZB para. 3(3)(b) inserted (1.4.2025) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [s. 23(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/3/a), [Sch. para. 9(3)](https://www.legislation.gov.uk/asc/2024/6/schedule/paragraph/9/3)
[^key-f174f52726271f070a1f74c884de99af]: Words in [Sch. 5A para. 1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/1) substituted for Sch. 5A para. 1(a)(b) (1.4.2025) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 11(4)(a)](https://www.legislation.gov.uk/asc/2024/6/section/11/4/a), [23(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/3/a)
[^key-f174f52726271f070a1f74c884de99af]: Words in Sch. 5A para. 1 substituted for Sch. 5A para. 1(a)(b) (1.4.2025) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 11(4)(a)](https://www.legislation.gov.uk/asc/2024/6/section/11/4/a), [23(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/3/a)
[^key-eb3d58c3d7d174fa5309e964dd98e842]: Words in Sch. 5A para. 2(4) substituted for Sch. 5A para. 2(4)(a)(b) (1.4.2025) by [Local Government Finance (Wales) Act 2024 (asc 6)](https://www.legislation.gov.uk/asc/2024/6), [ss. 11(4)(b)](https://www.legislation.gov.uk/asc/2024/6/section/11/4/b), [23(3)(a)](https://www.legislation.gov.uk/asc/2024/6/section/23/3/a)
@@ -11924,6 +11924,20 @@
[^key-55012a39a89d519641b71fdbaba72c92]: [S. 65(6)](https://www.legislation.gov.uk/ukpga/1988/41/section/65/6) modified (W.) (18.7.2025) by [The Senedd Cymru (Representation of the People) Order 2025 (S.I. 2025/864)](https://www.legislation.gov.uk/uksi/2025/864), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2025/864/article/1/2), [144](https://www.legislation.gov.uk/uksi/2025/864/article/144) (with [art. 1(4)](https://www.legislation.gov.uk/uksi/2025/864/article/1/4))
[^key-c1fa465d60ab359303c47b07fbfd1a76]: S. 43 excluded (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [12(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/12/2), [16(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/16/2), [Sch. paras. 2(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/2/1), [3(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/3/1), [4(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/4/1), [5(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/5/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4), [11](https://www.legislation.gov.uk/uksi/2026/81/regulation/11))
[^key-a3ee76c8b21e28d2da3993afcac69dc6]: S. 45 excluded (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [12(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/12/2), [16(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/16/2), [Sch. paras. 2(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/2/1), [3(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/3/1), [4(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/4/1), [5(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/5/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4), [11](https://www.legislation.gov.uk/uksi/2026/81/regulation/11))
[^key-01a51e628842397163f3b0ad072e46e3]: S. 54 excluded (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [16(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/16/2), [Sch. paras. 2(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/2/1), [3(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/3/1), [4(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/4/1), [5(1)](https://www.legislation.gov.uk/uksi/2026/81/schedule/paragraph/5/1) (with [reg. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4))
[^key-d9c11bbed8b166c2b418ede23d76a3c4]: Sch. 4ZA applied (with modifications) (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [16(3)](https://www.legislation.gov.uk/uksi/2026/81/regulation/16/3) (with [reg. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4))
[^key-9ed1e53f5b601f2f88e6e914f11cacce]: Sch. 4ZB applied (with modifications) (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [16(3)](https://www.legislation.gov.uk/uksi/2026/81/regulation/16/3) (with [reg. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4))
[^key-3da45e55997ead6f34292c485cf7ae18]: Sch. 5A applied (with modifications) (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [16(3)](https://www.legislation.gov.uk/uksi/2026/81/regulation/16/3) (with [reg. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4))
[^key-9c0e81ecf8def8e76d4a1cecc306dd5e]: Sch. 5A para. 1 excluded (E.) (30.1.2026) by [The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81)](https://www.legislation.gov.uk/uksi/2026/81), [regs. 2(2)](https://www.legislation.gov.uk/uksi/2026/81/regulation/2/2), [12(1)](https://www.legislation.gov.uk/uksi/2026/81/regulation/12/1) (with [regs. 4](https://www.legislation.gov.uk/uksi/2026/81/regulation/4), [11](https://www.legislation.gov.uk/uksi/2026/81/regulation/11))
These repeals shall have effect for financial years beginning in or after 1990.
##### 5A
@@ -12362,9 +12376,9 @@
- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
#### Other transfers between funds.
#### Valuation according to tone of list.
#### Regulations about funds.
#### Rating of statutory water undertakings.
##### 9A
@@ -12386,7 +12400,7 @@
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Interpretation.
#### Financial administration as to certain authorities.
#### Functions to be discharged only by authority.
@@ -12904,7 +12918,7 @@
- (d) conditions relating to a person's liability or otherwise to non-domestic rates at any time.
#### Information.
#### Separate administration in England and Wales.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -12934,7 +12948,7 @@
- (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/1/3/2025-07-18), and
- (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/1/3/2026-01-30), 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.
@@ -12948,13 +12962,13 @@
- (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/6/2025-07-18) (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/7/2025-07-18) (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/14/2025-07-18) (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/17/2025-07-18) (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/33/2025-07-18) (transitional protection payments), and
- (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/6/2026-01-30) (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/7/2026-01-30) (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/14/2026-01-30) (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/17/2026-01-30) (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/33/2026-01-30) (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).
@@ -12962,13 +12976,13 @@
- (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/7/2025-07-18),
- (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/14/2025-07-18),
- (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/17/2025-07-18),
- (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/33/2025-07-18), and
- (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/7/2026-01-30),
- (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/14/2026-01-30),
- (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/17/2026-01-30),
- (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/33/2026-01-30), and
- (f) payments made by the Secretary of State in the year under regulations under paragraph 42.
@@ -12998,13 +13012,13 @@
- (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/3/1/2025-07-18)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2025-07-18)(b), an amount equal to the excess must be—
- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2026-01-30)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2026-01-30)(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/3/1/2025-07-18)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2025-07-18)(a), an amount equal to the excess must be—
- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2026-01-30)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/3/1/2026-01-30)(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
@@ -13022,7 +13036,7 @@
##### 5
- (1) A determination under paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2025-07-18) must be specified in a report, to be called a “local government finance report”.
- (1) A determination under paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2026-01-30) 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.
@@ -13042,19 +13056,19 @@
- (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/8/2025-07-18).
- (6) This paragraph is subject to regulations under paragraph [8](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/8/2026-01-30).
##### 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/6/2025-07-18).
- (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/6/2026-01-30).
- (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/6/2025-07-18) or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
- (a) about the time and manner in which a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2026-01-30) 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/6/2025-07-18) is made in the course of the year to which it relates, and
- (i) a payment under paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2026-01-30) 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;
@@ -13100,31 +13114,31 @@
##### 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/9/2025-07-18).
- (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/9/2026-01-30).
- (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/9/2025-07-18), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
- (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/9/2026-01-30), 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/9/2025-07-18) or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
- (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/9/2026-01-30) 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/9/2025-07-18) is made in the course of the year to which it relates, and
- (i) a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2026-01-30) 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/9/2025-07-18) is made by reference to an estimate of an amount, and
- (i) a calculation of a payment under regulations under paragraph [9](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/9/2026-01-30) 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/9/2025-07-18), this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
- (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/9/2026-01-30), 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.
@@ -13132,11 +13146,11 @@
##### 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/8/2025-07-18) from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.
- (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/8/2026-01-30) 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/11/2/2025-07-18) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2025-07-18) in relation to payments to major precepting authorities to which that sub-paragraph applies.
- (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/11/2/2026-01-30) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2026-01-30) 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
@@ -13164,13 +13178,13 @@
- (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/13/2/2025-07-18).
- (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/13/3/2025-07-18) 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/15/2025-07-18) in relation to the local government finance report.
- (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/13/2/2026-01-30).
- (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/13/3/2026-01-30) 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/15/2026-01-30) 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/13/2/2025-07-18) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2025-07-18), the Secretary of State must notify each relevant authority of—
- (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/13/2/2026-01-30) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2026-01-30), 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,
@@ -13180,15 +13194,15 @@
##### 14
- (1) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2025-07-18) 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/13/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2025-07-18) 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/13/2025-07-18)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2025-07-18) 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/13/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2025-07-18).
- (5) Sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2025-07-18) applies where—
- (1) Where calculations under paragraph [13](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2026-01-30) 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/13/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2026-01-30) 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/13/2026-01-30)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2026-01-30) 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/13/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2026-01-30).
- (5) Sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/6/2026-01-30) 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
@@ -13202,7 +13216,7 @@
- (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/14/9/2025-07-18) applies where—
- (8) Sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/9/2026-01-30) 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
@@ -13216,13 +13230,13 @@
- (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/14/1/2025-07-18)—
- (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/14/1/2026-01-30)—
- (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/14/2/2025-07-18) must be made—
- (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/14/2/2026-01-30) must be made—
- (a) in instalments of such amounts, and
@@ -13230,13 +13244,13 @@
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/14/6/2025-07-18) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/7/2025-07-18)—
- (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/14/6/2026-01-30) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/7/2026-01-30)—
- (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/14/9/2025-07-18) or [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/10/2025-07-18) must be made—
- (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/14/9/2026-01-30) or [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/10/2026-01-30) must be made—
- (a) at such time, or
@@ -13260,7 +13274,7 @@
##### 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/15/2025-07-18) is approved by resolution of the House of Commons.
- (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/15/2026-01-30) 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—
@@ -13270,9 +13284,9 @@
- (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/16/2/2025-07-18).
- (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/16/3/2025-07-18) is not exercisable after whichever is the later of—
- (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/16/2/2026-01-30).
- (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/16/3/2026-01-30) 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
@@ -13280,7 +13294,7 @@
- (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/16/2/2025-07-18) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2025-07-18), the Secretary of State must notify each relevant authority of—
- (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/16/2/2026-01-30) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2026-01-30), 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,
@@ -13290,11 +13304,11 @@
##### 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/16/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2025-07-18) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2025-07-18) 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/13/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2025-07-18) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2025-07-18) or [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2025-07-18) made for the year.
- (3) Sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/4/2025-07-18) applies where—
- (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/16/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2026-01-30) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/3/2026-01-30) 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/13/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/2/2026-01-30) or [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/13/3/2026-01-30) or [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2/2026-01-30) made for the year.
- (3) Sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/4/2026-01-30) 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
@@ -13308,7 +13322,7 @@
- (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/17/7/2025-07-18) applies where—
- (6) Sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/7/2026-01-30) 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
@@ -13356,7 +13370,7 @@
- (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/19/3/2025-07-18), and
- (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/19/3/2026-01-30), 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.
@@ -13364,19 +13378,19 @@
- (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/24/2025-07-18) (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/28/2025-07-18) (payments on account).
- (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/24/2026-01-30) (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/28/2026-01-30) (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/27/2025-07-18) (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/28/2025-07-18), 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/30/2025-07-18) (distribution of remaining balance).
- (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/27/2026-01-30) (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/28/2026-01-30), 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/30/2026-01-30) (distribution of remaining balance).
##### 21
@@ -13386,13 +13400,13 @@
- (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/21/1/2025-07-18)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2025-07-18)(b), an amount equal to the excess must be—
- (2) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2026-01-30)(a) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2026-01-30)(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/21/1/2025-07-18)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2025-07-18)(a), an amount equal to the excess must be—
- (3) If the aggregate mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2026-01-30)(b) exceeds that mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/1/2026-01-30)(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
@@ -13414,13 +13428,13 @@
- (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/9/2025-07-18), 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/9/2026-01-30), 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/22/3/2025-07-18) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
- (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/22/3/2026-01-30) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
##### 23
@@ -13434,11 +13448,11 @@
- (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/43/2025-07-18) (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/44/2025-07-18) (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,
- (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/43/2026-01-30) (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/44/2026-01-30) (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/22/2025-07-18).
- (3) The calculation must be made in accordance with regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2026-01-30).
- (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—
@@ -13448,7 +13462,7 @@
##### 24
- (1) If a calculation under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2025-07-18) 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.
- (1) If a calculation under paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2026-01-30) 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—
@@ -13470,13 +13484,13 @@
- (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/9/2025-07-18), 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/9/2026-01-30), 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/25/3/2025-07-18) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
- (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/25/3/2026-01-30) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
##### 26
@@ -13490,11 +13504,11 @@
- (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/43/2025-07-18) (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/44/2025-07-18) (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,
- (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/43/2026-01-30) (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/44/2026-01-30) (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/25/2025-07-18).
- (3) The calculation must be made in accordance with regulations under paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2026-01-30).
- (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—
@@ -13502,15 +13516,15 @@
- (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/28/2025-07-18) (payments on account).
- (5) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2026-01-30) (payments on account).
##### 27
- (1) If a calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2025-07-18) 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.
- (1) If a calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2026-01-30) 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/28/2025-07-18) (payments on account).
- (3) This paragraph is subject to regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2026-01-30) (payments on account).
##### 28
@@ -13518,7 +13532,7 @@
- (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/27/2025-07-18) to the authority for the year, and
- (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/27/2026-01-30) to the authority for the year, and
- (ii) if so, the amount of the payment;
@@ -13526,7 +13540,7 @@
- (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/25/2025-07-18)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2025-07-18).
- (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/25/2026-01-30)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/3/2026-01-30).
- (2) The regulations may make provision—
@@ -13538,61 +13552,61 @@
- (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/26/2025-07-18), 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/27/2025-07-18), or apply that paragraph with modifications in relation to such a payment.
- (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/26/2026-01-30), 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/27/2026-01-30), 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/26/2025-07-18) 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;
- (a) about the calculation under paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2026-01-30) 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/29/2/2025-07-18) to [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/4/2025-07-18).
- (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/29/2/2026-01-30) to [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/4/2026-01-30).
- (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/23/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2025-07-18) (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/26/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2025-07-18) (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/28/2025-07-18) (calculations of safety net payments on account) have been made for the year.
- (a) all of the calculations required by paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2026-01-30) (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/26/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2026-01-30) (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/28/2026-01-30) (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/23/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2025-07-18).
- *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/21/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2025-07-18) (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/21/2025-07-18)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/3/2025-07-18) (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/20/2/2025-07-18) (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/26/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2025-07-18).
- *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/2025-07-18) (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/2025-07-18).
- *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/23/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/1/2026-01-30).
- *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/21/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2026-01-30) (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/21/2026-01-30)[(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/3/2026-01-30) (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/20/2/2026-01-30) (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/26/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/1/2026-01-30).
- *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/2026-01-30) (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/2026-01-30).
- *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/29/3/2025-07-18) is a positive amount, that is the remaining balance on the levy account for the year.
- (4) If the amount found under step 7 in sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/29/3/2026-01-30) 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/20/2/2025-07-18), 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/28/2025-07-18).
- (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/20/2/2026-01-30), 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/28/2026-01-30).
- (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/21/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2025-07-18)).
- (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/30/1/2025-07-18) 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/30/1/2025-07-18), 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.
- (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/21/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/21/2/2026-01-30)).
- (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/30/1/2026-01-30) 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/30/1/2026-01-30), 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—
@@ -13602,7 +13616,7 @@
- (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/30/1/2025-07-18), and
- (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/30/1/2026-01-30), and
- (b) if such a payment is to be made, the amount of the payment.
@@ -13634,15 +13648,15 @@
- (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/32/1/2025-07-18).
- (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/32/1/2026-01-30).
- (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/32/1/2025-07-18)(a) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2025-07-18), 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/32/1/2025-07-18)(b) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2025-07-18).
- (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/32/1/2026-01-30)(a) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2026-01-30), 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/32/1/2026-01-30)(b) and [(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/2/2026-01-30).
##### 33
@@ -13692,7 +13706,7 @@
##### 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/36/2025-07-18) and [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2025-07-18)).
- (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/36/2026-01-30) and [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2026-01-30)).
- (2) The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.
@@ -13702,13 +13716,13 @@
- (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/34/5/2025-07-18), a designation has effect—
- (4) Subject to sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/5/2026-01-30), 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/12/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2025-07-18) (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/12/6/2025-07-18) applies.
- (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/12/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2026-01-30) (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/12/6/2026-01-30) 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—
@@ -13718,19 +13732,19 @@
- (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/34/7/2025-07-18) 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/12/2025-07-18)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2025-07-18) 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/12/9/2025-07-18) applies.
- (9) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2025-07-18) of a revocation made in the circumstances described in sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/6/2025-07-18) must be given as soon as is reasonably practicable after it is made.
- (8) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2026-01-30) 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/12/2026-01-30)[(2)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2/2026-01-30) 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/12/9/2026-01-30) applies.
- (9) A notification under sub-paragraph [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/7/2026-01-30) of a revocation made in the circumstances described in sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/6/2026-01-30) 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/34/2025-07-18) must be made subject to conditions—
- (1) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2026-01-30) 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/34/2025-07-18) may be made subject to such other conditions as the Secretary of State thinks fit.
- (2) A designation under paragraph [34](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/34/2026-01-30) 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—
@@ -13738,11 +13752,11 @@
- (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/35/1/2025-07-18)).
- (4) Before varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2025-07-18), 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/35/3/2025-07-18), the Secretary of State must notify those authorities.
- (c) removing a condition (other than one mentioned in sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2026-01-30)).
- (4) Before varying a designation under sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/3/2026-01-30), 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/35/3/2026-01-30), the Secretary of State must notify those authorities.
##### 36
@@ -13752,57 +13766,57 @@
- (b) the pool were itself a relevant authority.
- (2) Sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/1/2025-07-18) does not apply in relation to paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2025-07-18)[(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/5/2025-07-18) (duty to send copy of amending report to each relevant authority).
- (2) Sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/36/1/2026-01-30) does not apply in relation to paragraph [15](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/2026-01-30)[(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/15/5/2026-01-30) (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/15/2025-07-18) in relation to that report, from also making provision in relation to the individual authorities in the pool,
- (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/15/2026-01-30) 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/14/2025-07-18) and [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2025-07-18) (payments following reports) do not apply in relation to such calculations.
- (4) But paragraphs [14](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/14/2026-01-30) and [17](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/17/2026-01-30) (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/22/2025-07-18), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2025-07-18) or [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2025-07-18) (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.
- (1) Regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2026-01-30), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2026-01-30) or [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2026-01-30) (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/37/1/2025-07-18) above, or
- (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/37/1/2026-01-30) 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/22/2025-07-18) apply to a pool of authorities for a year, paragraphs [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2025-07-18) and [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2025-07-18) (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/25/2025-07-18) apply to a pool of authorities for a year, paragraphs [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2025-07-18) and [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2025-07-18) (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/30/2025-07-18) (distribution of remaining balance) applies in relation to the pool as if—
- (3) Where regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2026-01-30) apply to a pool of authorities for a year, paragraphs [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2026-01-30) and [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2026-01-30) (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/25/2026-01-30) apply to a pool of authorities for a year, paragraphs [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2026-01-30) and [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2026-01-30) (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/30/2026-01-30) (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/30/2025-07-18) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
- (6) Regulations under paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2026-01-30) 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/22/2025-07-18), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2025-07-18), [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2025-07-18) or [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2025-07-18) 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/23/2025-07-18), [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2025-07-18) or [30(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/3/2025-07-18) based on such regulations in relation to each of those authorities, or
- (a) regulations under paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2026-01-30), [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2026-01-30), [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2026-01-30) or [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2026-01-30) 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/23/2026-01-30), [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2026-01-30) or [30(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/3/2026-01-30) 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/24/2025-07-18), [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2025-07-18) and [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2025-07-18)[(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/6/2025-07-18) (payments following calculations) do not apply in relation to such calculations.
- (8) But paragraphs [24](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/24/2026-01-30), [27](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/27/2026-01-30) and [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2026-01-30)[(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/6/2026-01-30) (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/36/2025-07-18) or [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2025-07-18) to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter.
- (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/36/2026-01-30) or [37](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/37/2026-01-30) 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/35/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2025-07-18).
- (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/35/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/35/1/2026-01-30).
## Part 10 — Designation of areas and classes of hereditament
@@ -13812,35 +13826,35 @@
- (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/39/2/2025-07-18);
- (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/39/2/2026-01-30);
- (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/6/2025-07-18) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2025-07-18) (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/9/2025-07-18) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2025-07-18) (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/13/2025-07-18) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2025-07-18) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2025-07-18) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2025-07-18) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2025-07-18) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2025-07-18) (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/39/1/2025-07-18)(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/39/1/2025-07-18)(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).
- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2026-01-30) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2026-01-30) (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/9/2026-01-30) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2026-01-30) (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/13/2026-01-30) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2026-01-30) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2026-01-30) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2026-01-30) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2026-01-30) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2026-01-30) (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/39/1/2026-01-30)(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/39/1/2026-01-30)(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.
@@ -13850,23 +13864,23 @@
- (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/39/5/2025-07-18)(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/39/5/2025-07-18)(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.
- (6) Conditions under sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/5/2026-01-30)(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/39/5/2026-01-30)(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/39/8/2025-07-18)—
- (a) amendments within sub-paragraph [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/10/2025-07-18) 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
- (9) If the regulations contain provision under sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/8/2026-01-30)—
- (a) amendments within sub-paragraph [(10)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/10/2026-01-30) 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/39/9/2025-07-18)(a) are those which have the effect of—
- (10) The amendments mentioned in sub-paragraph [(9)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/9/2026-01-30)(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/39/1/2025-07-18) 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,
- (b) where provision made under paragraph (d) of sub-paragraph [(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2026-01-30) 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
@@ -13886,39 +13900,39 @@
- (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/40/2/2025-07-18);
- (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/40/2/2026-01-30);
- (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/6/2025-07-18) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2025-07-18) (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/9/2025-07-18) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2025-07-18) (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/13/2025-07-18) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2025-07-18) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2025-07-18) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2025-07-18) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2025-07-18) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2025-07-18) (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/40/1/2025-07-18)(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/40/1/2025-07-18)(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).
- (i) paragraph [6](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/6/2026-01-30) (payments in respect of the central share);
- (ii) regulations under paragraph [7](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/7/2026-01-30) (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/9/2026-01-30) (payments by billing authorities to major precepting authorities);
- (iv) regulations under paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2026-01-30) (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/13/2026-01-30) (calculations following local government finance report);
- (vi) paragraph [16](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/16/2026-01-30) (calculations following amending report);
- (vii) paragraph [23](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/23/2026-01-30) (calculations of levy payments);
- (viii) paragraph [26](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/26/2026-01-30) (calculations of safety net payments);
- (ix) regulations under paragraph [28](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/28/2026-01-30) (calculations of payments on account);
- (x) paragraph [30](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/30/2026-01-30) (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/40/1/2026-01-30)(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/40/1/2026-01-30)(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/40/1/2025-07-18)(c).
- (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/40/1/2026-01-30)(c).
- (6) The regulations—
@@ -13930,27 +13944,27 @@
- (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/40/8/2025-07-18).
- (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/40/8/2026-01-30).
- (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/39/2025-07-18) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2025-07-18) 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/39/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2025-07-18)(d) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2025-07-18)(d) (as the case may be).
- (2) Sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/3/2025-07-18) 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/41/1/2025-07-18) to two or more relevant authorities.
- (1) Regulations under paragraph [39](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/2026-01-30) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2026-01-30) 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/39/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/39/1/2026-01-30)(d) or [40](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/2026-01-30)(d) (as the case may be).
- (2) Sub-paragraph [(3)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/41/3/2026-01-30) 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/41/1/2026-01-30) 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/41/2/2025-07-18) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2025-07-18) in relation to payments to major precepting authorities to which that sub-paragraph applies.
- (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/41/2/2026-01-30) of paragraph [10](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/10/2026-01-30) 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/2025-07-18) or [40(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/d/2025-07-18) to be made on the basis of an estimate of an amount or proportion that is to be disregarded under regulations under that paragraph;
- (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/2026-01-30) or [40(1)(d)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/40/1/d/2026-01-30) 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.
@@ -13972,7 +13986,7 @@
- (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/43/4/2025-07-18), the Secretary of State must notify the authority—
- (5) If the Secretary of State proceeds under sub-paragraph [(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/4/2026-01-30), the Secretary of State must notify the authority—
- (a) of that fact, and
@@ -13980,17 +13994,17 @@
- (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/43/6/2025-07-18), the Secretary of State must notify the authority of that fact.
- (7) If the Secretary of State proceeds under sub-paragraph [(6)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/6/2026-01-30), 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/43/5/2025-07-18) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/7/2025-07-18) applies to a pool of authorities by virtue of sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/8/2025-07-18), the Secretary of State must notify each relevant authority in the pool of the matters in question.
- (9) Where sub-paragraph [(5)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/5/2026-01-30) or [(7)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/7/2026-01-30) applies to a pool of authorities by virtue of sub-paragraph [(8)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/43/8/2026-01-30), 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/43/2025-07-18);
- (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/43/2026-01-30);
- (b) make provision for the Secretary of State to give a direction that could be given under that paragraph;
@@ -14004,29 +14018,29 @@
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/32/2025-07-18)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2025-07-18)(b);
- “basis of calculation” has the meaning given by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/1/2025-07-18);
- “the central share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2025-07-18);
- “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/32/2025-07-18)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2025-07-18)(a);
- “local government finance report” has the meaning given by paragraph [5](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/1/2025-07-18);
- “the local share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2025-07-18);
- “levy account” has the meaning given by paragraph [19](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/1/2025-07-18);
- “levy payment” has the meaning given by paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/1/2025-07-18);
- “main non-domestic rating account” has the meaning given by paragraph [1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/1/2025-07-18);
- 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/34/2025-07-18);
- “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/32/2026-01-30)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2026-01-30)(b);
- “basis of calculation” has the meaning given by paragraph [12](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/12/1/2026-01-30);
- “the central share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2026-01-30);
- “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/32/2026-01-30)[(4)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/32/4/2026-01-30)(a);
- “local government finance report” has the meaning given by paragraph [5](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/5/1/2026-01-30);
- “the local share” has the meaning given by paragraph [4](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/4/2026-01-30);
- “levy account” has the meaning given by paragraph [19](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/19/1/2026-01-30);
- “levy payment” has the meaning given by paragraph [22](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/22/1/2026-01-30);
- “main non-domestic rating account” has the meaning given by paragraph [1](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/1/1/2026-01-30);
- 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/34/2026-01-30);
- “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/25/2025-07-18)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/1/2025-07-18);
- “safety net payment” has the meaning given by paragraph [25](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/2026-01-30)[(1)](https://www.legislation.gov.uk/ukpga/1988/41/schedule/7B/paragraph/25/1/2026-01-30);
- “year” means a chargeable financial year.
@@ -14224,9 +14238,9 @@
#### Unoccupied hereditaments rate relief
#### Power to confer additional partial reliefs: Wales
#### Revaluation years
#### Power to confer additional full reliefs
#### Other years
#### Credits and debits
@@ -14566,7 +14580,7 @@
## PART 2 — Partial reliefs
#### Charitable rate relief
#### Improvement rate relief
##### 2
@@ -14602,19 +14616,19 @@
- (ii) at which full-time education is provided for such persons,
- (iii) where the provision of full-time education falling within sub-paragraph [(ii)](#p00630) is wholly or mainly provision in respect of which fees or other consideration are payable, and
- (iii) where the provision of full-time education falling within sub-paragraph (ii) is wholly or mainly provision in respect of which fees or other consideration are payable, and
- (iv) which is not an independent training or learning provider.
- (5) But an institution is not a private school if it is wholly or mainly concerned with providing full-time education to persons for whom an EHC plan is maintained.
- (6) In [sub-paragraph (4)](#p00604)[(b)](#p00623)[(iv)](#p00639) an “*independent training or learning provider*” means an institution—
- (6) In sub-paragraph (4)(b)(iv) an “*independent training or learning provider*” means an institution—
- (a) at which education or training is provided for persons over compulsory school age but under 19 under a contract with the Secretary of State, and
- (b) where the consideration for the provision falling within [paragraph (a)](#p00656) is payable by the Secretary of State under that contract.
- (7) For the purposes of sub-paragraphs [(4)](#p00604) to [(6)](#p00649), “*compulsory school age*”, “*EHC plan*”, “*nursery school*”, “*pupil*” and “*school*” have the same meanings as in the [Education Act 1996](https://www.legislation.gov.uk/ukpga/1996/56).
- (b) where the consideration for the provision falling within paragraph (a) is payable by the Secretary of State under that contract.
- (7) For the purposes of sub-paragraphs (4) to (6), “*compulsory school age*”, “*EHC plan*”, “*nursery school*”, “*pupil*” and “*school*” have the same meanings as in the [Education Act 1996](https://www.legislation.gov.uk/ukpga/1996/56).
##### 3
@@ -14630,11 +14644,11 @@
- (3) The appropriate national authority may by regulations—
- (a) amend [paragraph (a)](#p00340) of [sub-paragraph (1)](#p00337) to substitute a longer period for the period for the time being specified in that paragraph;
- (b) amend [paragraph (c)](#p00348) of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.
- (4) For the consequence of this paragraph applying, see the definitions of “A” and “G” in [paragraph 10](#p00656).
- (a) amend paragraph (a) of sub-paragraph (1) to substitute a longer period for the period for the time being specified in that paragraph;
- (b) amend paragraph (c) of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.
- (4) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 10.
##### 4
@@ -14652,7 +14666,7 @@
- (ii) on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.
- (3) If a ratepayer makes an application in order to satisfy a condition prescribed under [sub-paragraph (2)](#p00417)[(a)](#p00420) and the ratepayer—
- (3) If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer—
- (a) makes a statement in the application which the ratepayer knows to be false in a material particular, or
@@ -14678,7 +14692,7 @@
- (2) “*Heat network*” has the meaning given in regulations by the appropriate national authority.
- (3) The appropriate national authority may by regulations amend [paragraph (c)](#p00477) of [sub-paragraph (1)](#p00466) to substitute a later date for the date for the time being specified in that paragraph.
- (3) The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.
##### 7
@@ -14700,7 +14714,7 @@
- (ii) any conditions prescribed by the Secretary of State in regulations are satisfied.
- (2) [Sub-paragraphs (3)](#p00537) to [(7)](#p00577) apply for the purposes of [sub-paragraph (1)](#p00502).
- (2) Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1).
- (3) A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
@@ -14728,7 +14742,7 @@
- (b) is at the time of supply above that temperature.
- (8) Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in [sub-paragraph (3)](#p00537)[(b)](#p00544) or [(4)](#p00549)[(b)](#p00556) ceases to be satisfied.
- (8) Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.
## PART 4 — Cases where more than one relief applies
@@ -14738,10 +14752,10 @@
| Paragraphs having effect in relation to hereditament | Paragraph to be used for calculating chargeable amount |
| --- | --- |
| Paragraph 2 and any of 4 or 8A | Paragraph [2](#p00276) |
| Paragraph [6](#p00465) and any of [2](#p00276) , 4 or 8A | Paragraph [6](#p00465) |
| Paragraph [7](#p00495) and any of [2](#p00276) , 4 or 8A | Paragraph [7](#p00495) |
| Paragraph [8](#p00501) and any of [2](#p00276) or [4](#p00380) | Paragraph [8](#p00501) |
| Paragraph 2 and any of 4 or 8A | Paragraph 2 |
| Paragraph 6 and any of 2 , 4 or 8A | Paragraph 6 |
| Paragraph 7 and any of 2 , 4 or 8A | Paragraph 7 |
| Paragraph 8 and any of 2 or 4 | Paragraph 8 |
| Paragraph 8B and any of 2, 4 or 8A | Paragraph 8B |
## PART 5 — Interpretation
@@ -14752,7 +14766,7 @@
- (2) “A” is—
- (a) where the day concerned is a day on which [paragraph 3](#p00336) applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;
- (a) where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;
- (b) in any other case, the rateable value shown for the day under section 42(4) as regards the hereditament.
@@ -14778,7 +14792,7 @@
- (7) “*G*”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
- (8) Regulations under [sub-paragraph (7)](#p00706) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
- (8) Regulations under sub-paragraph (7) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
- (9) In relation to England, “M” is—
@@ -14786,7 +14800,7 @@
- (b) for the purposes of a provision where there is no such prescription—
- (i) if that provision is [paragraph 4](#p00380)[(1)](#p00381)[(a)](#p00384), D, or
- (i) if that provision is paragraph 4(1)(a), D, or
- (ii) for any other provision, B.
@@ -14802,7 +14816,7 @@
- (9C) In sub-paragraph (9B), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
- (10) Regulations under [sub-paragraph (9)](#p00715) may prescribe different multipliers for a given provision by reference to (among other things)—
- (10) Regulations under sub-paragraph (9) may prescribe different multipliers for a given provision by reference to (among other things)—
- (a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
@@ -14818,7 +14832,7 @@
- (f) ratepayers in respect of hereditaments falling within prescribed descriptions.
- (11) [Sub-paragraph (10)](#p00738) does not restrict what may otherwise be done under section 143(1).
- (11) Sub-paragraph (10) does not restrict what may otherwise be done under section 143(1).
##### 11
@@ -14844,7 +14858,7 @@
## PART 2 — Full relief
#### Power to confer partial reliefs: Wales
#### Charitable rate relief
##### 2
@@ -14972,7 +14986,7 @@
- (6B) In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
- (7) Regulations under [sub-paragraph (6)](#p00973) may prescribe different multipliers for a given provision by reference to (among other things)—
- (7) Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)—
- (a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
@@ -14988,7 +15002,7 @@
- (f) ratepayers in respect of hereditaments falling within prescribed descriptions.
- (8) [Sub-paragraph (7)](#p00985) does not restrict what may otherwise be done under section 143(1).
- (8) Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1).
- (9) “N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.
@@ -15020,25 +15034,25 @@
- (ii) the charitable purpose test is satisfied in relation to any description of hereditament shown against the person’s name in the list.
- (2) For the purposes of [sub-paragraph (1)](#p01110)[(b)](#p01117) the charitable purpose test is satisfied in relation to a description of hereditament if—
- (a) in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in [sub-paragraph (1)](#p01110)[(b)](#p01117)[(i)](#p01120) or of that charity and other charities), or
- (2) For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if—
- (a) in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
- (b) in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.
- (3) For the purposes of [sub-paragraph (1)](#p01110)[(b)](#p01117) the charitable purpose test is also satisfied in relation to a description of hereditament if—
- (3) For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if—
- (a) in a case where there is only one hereditament falling within the description—
- (i) a certification under [paragraph 4](#p01292)[(1)](#p01293)[(b)](#p01300) has effect in relation to the hereditament (“the unoccupied hereditament”), and
- (ii) it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in [sub-paragraph (1)](#p01110)[(b)](#p01117)[(i)](#p01120) or of that charity and other charities), or
- (i) a certification under paragraph 4(1)(b) has effect in relation to the hereditament (“the unoccupied hereditament”), and
- (ii) it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
- (b) in a case where there is more than one hereditament falling within the description—
- (i) a certification under [paragraph 4](#p01292)[(1)](#p01293)[(b)](#p01300) has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and
- (ii) it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in [sub-paragraph (1)](#p01110)[(b)](#p01117)[(i)](#p01120) or of that charity and other charities).
- (i) a certification under paragraph 4(1)(b) has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and
- (ii) it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities).
- (4) Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated in accordance with the formula—
@@ -15050,11 +15064,11 @@
- (a) for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,
- (b) on the day concerned the condition in [sub-paragraph (2)](#p01261) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,
- (b) on the day concerned the condition in sub-paragraph (2) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,
- (c) in relation to any of the hereditaments in relation to which that condition is satisfied—
- (i) a certification under [paragraph 4](#p01292)[(1)](#p01293)[(b)](#p01300) does not have effect in relation to the hereditament, and
- (i) a certification under paragraph 4(1)(b) does not have effect in relation to the hereditament, and
- (ii) any conditions prescribed by the appropriate national authority in regulations are satisfied, and
@@ -15066,11 +15080,11 @@
- (4) The appropriate national authority may by regulations amend—
- (a) [paragraph (d)](#p01256) of [sub-paragraph (1)](#p01229) to substitute a later date for the date for the time being specified in that paragraph;
- (b) [sub-paragraph (2)](#p01261) to substitute a longer period for the period for the time being specified in that paragraph.
- (5) For the consequence of this paragraph applying, see the definitions of “A” and “G” in [paragraph 6](#p01406).
- (a) paragraph (d) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph;
- (b) sub-paragraph (2) to substitute a longer period for the period for the time being specified in that paragraph.
- (5) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.
##### 4
@@ -15086,15 +15100,15 @@
- (a) has been certified by the central valuation officer as unoccupied, and
- (b) falls within a class prescribed by the Secretary of State in regulations under [sub-paragraph (1)](#p01293)[(c)](#p01304).
- (3) Where this paragraph and [sub-paragraph (2)](#p01309) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.
- (4) Where this paragraph applies but [sub-paragraph (2)](#p01309) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—
- (b) falls within a class prescribed by the Secretary of State in regulations under sub-paragraph (1)(c).
- (3) Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.
- (4) Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—
$(A-U)×MC$
- (5) Regulations under [sub-paragraph (1)](#p01293)[(c)](#p01304) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—
- (5) Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—
- (a) the physical characteristics of the hereditaments;
@@ -15102,7 +15116,7 @@
- (c) the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.
- (6) [Sub-paragraph (5)](#p01346) does not restrict what may otherwise be done under section 143(1).
- (6) Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1).
- (7) The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.
@@ -15116,9 +15130,9 @@
- (a) for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to England, and
- (b) paragraphs [2](#p01109) and [4](#p01292) apply in relation to that description of hereditament for that day.
- (2) The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph [2](#p01109).
- (b) paragraphs 2 and 4 apply in relation to that description of hereditament for that day.
- (2) The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.
## PART 4 — Interpretation
@@ -15128,7 +15142,7 @@
- (2) “A” is—
- (a) where the day concerned is a day on which [paragraph 3](#p01228) applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;
- (a) where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;
- (b) in any other case, the rateable value shown for the day in that list against the ratepayer’s name.
@@ -15144,7 +15158,7 @@
- (6) “*G*”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
- (7) Regulations under [sub-paragraph (6)](#p01436) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
- (7) Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
- (8) “M” is—
@@ -15166,7 +15180,7 @@
- (8B) In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
- (9) Regulations under [sub-paragraph (8)](#p01445) may prescribe different multipliers for a given provision by reference to (among other things)—
- (9) Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)—
- (a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
@@ -15180,13 +15194,13 @@
- (ea) the description of hereditaments in the local non-domestic rating list in which they are shown;
- (10) [Sub-paragraph (9)](#p01457) does not restrict what may otherwise be done under section 143(1).
- (11) “*U*”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in [paragraph 4](#p01292)[(1)](#p01293)[(b)](#p01300) which, for the chargeable day—
- (10) Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1).
- (11) “*U*”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—
- (a) have been certified by the central valuation officer as unoccupied under that paragraph, and
- (b) fall within a class prescribed by the Secretary of State in regulations under [paragraph 4](#p01292)[(1)](#p01293)[(c)](#p01304).
- (b) fall within a class prescribed by the Secretary of State in regulations under paragraph 4(1)(c).
##### 7
@@ -15486,7 +15500,7 @@
## PART 3A — POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES
#### Power to confer additional partial reliefs
#### Power to confer additional full reliefs
##### 8A
@@ -15892,7 +15906,7 @@
- (2) In this Part “revaluation year means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41ZA(3) and 52ZA(3)).
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
These repeals shall have effect for financial years beginning in or after 1990.
### Chapter 3A — Other non-domestic rating multipliers
2025-07-18
Local Government Finance Act 1988
2025-04-03
Local Government Finance Act 1988
2025-04-01
Local Government Finance Act 1988
2025-02-21
Local Government Finance Act 1988
2024-11-16
Local Government Finance Act 1988
2024-09-17
Local Government Finance Act 1988
2024-04-01
Local Government Finance Act 1988
2024-03-21
Local Government Finance Act 1988
2024-02-23
Local Government Finance Act 1988
2023-12-26
Local Government Finance Act 1988
2023-12-20
Local Government Finance Act 1988
2023-10-26
Local Government Finance Act 1988
2023-05-12
Local Government Finance Act 1988
2023-04-01
Local Government Finance Act 1988
2023-03-07
Local Government Finance Act 1988
2023-02-07
Local Government Finance Act 1988
2023-01-24
Local Government Finance Act 1988
2022-12-23
Local Government Finance Act 1988
2022-06-14
Local Government Finance Act 1988
2022-05-05
Local Government Finance Act 1988
2022-04-28
Local Government Finance Act 1988
2022-03-18
Local Government Finance Act 1988
2022-01-18
Local Government Finance Act 1988
2021-12-03
Local Government Finance Act 1988
2021-05-10
Local Government Finance Act 1988
2021-04-29
Local Government Finance Act 1988
2021-04-01
Local Government Finance Act 1988
2021-03-25
Local Government Finance Act 1988
2021-03-20
Local Government Finance Act 1988
2021-03-15
Local Government Finance Act 1988
2020-06-26
Local Government Finance Act 1988
2020-02-14
Local Government Finance Act 1988
2019-05-23
Local Government Finance Act 1988
2018-11-26
Local Government Finance Act 1988
2018-11-02
Local Government Finance Act 1988
2018-11-01
Local Government Finance Act 1988
2018-05-26
Local Government Finance Act 1988
2018-05-25
Local Government Finance Act 1988
2018-05-24
Local Government Finance Act 1988
2018-02-22
Local Government Finance Act 1988
2018-02-08
Local Government Finance Act 1988
2017-05-08
Local Government Finance Act 1988
2017-01-31
Local Government Finance Act 1988
2016-12-22
Local Government Finance Act 1988
2016-07-04
Local Government Finance Act 1988
2016-05-21
Local Government Finance Act 1988
2016-04-06
Local Government Finance Act 1988
2016-04-01
Local Government Finance Act 1988
2016-03-28
Local Government Finance Act 1988
2016-02-26
Local Government Finance Act 1988
2016-01-28
Local Government Finance Act 1988
2015-10-01
Local Government Finance Act 1988
2015-07-01
Local Government Finance Act 1988
2015-04-01
Local Government Finance Act 1988
2014-04-08
Local Government Finance Act 1988
2014-02-17
Local Government Finance Act 1988
2014-01-15
Local Government Finance Act 1988
2013-06-25
Local Government Finance Act 1988
2013-04-01
Local Government Finance Act 1988
2012-10-31
Local Government Finance Act 1988
2012-08-03
Local Government Finance Act 1988
2012-02-18
Local Government Finance Act 1988
2012-02-09
Local Government Finance Act 1988
2012-01-16
Local Government Finance Act 1988
2012-01-15
Local Government Finance Act 1988
2011-12-03
Local Government Finance Act 1988
2011-10-01
Local Government Finance Act 1988
2011-04-01
Local Government Finance Act 1988
2011-02-23
Local Government Finance Act 1988
2011-02-16
Local Government Finance Act 1988
2010-12-16
Local Government Finance Act 1988
2010-04-01
Local Government Finance Act 1988
2010-03-24
Local Government Finance Act 1988
2009-12-17
Local Government Finance Act 1988
2009-10-01
Local Government Finance Act 1988
2009-08-19
Local Government Finance Act 1988
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